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Press Release

Morgan Lewis Recognized in Legal 500 United States 2017 Guide

June 28, 2017

NEW YORK, June 28, 2017: Morgan Lewis received an unprecedented 10 “Top-Tier” practice recommendations, 44 additional practice rankings, and more than 200 individual lawyer recommendations in the 2017 edition of the Legal 500 United States guide.

Legal 500 rankings are based on a series of criteria judged predominantly by corporate counsel who identify select firms that offer some of the most cutting-edge and innovative counsel to clients around the world. The publisher, Legalease Ltd, issues several regional guides spanning more than 100 jurisdictions on an annual basis, many of which prominently feature Morgan Lewis and its lawyers.

In 2017, nearly 30 of the firm’s practitioners were granted “Leading Lawyer” designations, the most prestigious designation awarded by the directory to individuals it chooses to feature. Nine Morgan Lewis partners were inducted into the inaugural Legal 500 Hall of Fame, which includes only those lawyers who have been recognized by the publisher as Leading Lawyers for six consecutive years. Fewer than 500 partners across the United States made the premiere list. In addition, eight Morgan Lewis lawyers were named up-and-coming “Next Generation Lawyers” in the guide.

Access the complete Legal 500 United States 2017 guide.

New Practice Recommendations

  • Energy: Regulatory: Conventional Power
  • Healthcare: Service Providers
  • Intellectual Property: Copyright
  • M&A/Corporate and Commercial - Commercial Deals and Contracts (Top Tier)

Top-Tier Practice Recommendations

  • Labor and Employment: Employee Health and Retirement Plans    
  • Labor and Employment: ERISA Litigation
  • Labor and Employment Disputes (Including Collective Actions): Defense    
  • Labor and Employment: Labor-Management Relations
  • Labor and Employment: Workplace and Employment Counseling
  • Finance: Not-For-Profit (Nonprofit and Tax Exempt Organizations) 
  • Media, Technology and Telecoms: Outsourcing    
  • Finance: Structured Finance       
  • Tax - US Taxes: Contentious

Additional Practice Recommendations

Antitrust

  • Cartel
  • Civil Litigation/Class Actions
  • Merger Control

Dispute Resolution

  • Appellate - Supreme Court (Federal and State)
  • Appellate - Supreme Court (Federal and State) - Appellate - Courts of Appeals
  • Corporate Investigations and White-Collar Criminal Defense         
  • Financial Services: Litigation      
  • General Commercial Disputes     
  • Product Liability, Mass Tort and Class Action: Automotive/Transport          
  • Product Liability, Mass Tort and Class action: Pharmaceuticals and Medical Devices - Defense         
  • Product Liability, Mass Tort and Class Action: Toxic Tort - Defense
  • Securities Litigation - Defense    

Energy

  • Litigation: Oil and Gas   
  • Regulatory: Oil and Gas 
  • Renewable/Alternative   
  • Transactions: Conventional Power          
  • Transactions: Oil and Gas          

Environment

  • Litigation
  • Regulatory

Finance

  • Capital Markets - Debt Offerings - Advice to Issuers         
  • Capital Markets - Equity offerings - Advice to Issuers       
  • Capital Markets - Equity offerings - Advice to Underwriters           
  • Commercial Lending - Commercial Lending - Advice to Lenders    
  • Project Finance - Advice to Lender - Project Finance - Advice to Sponsor   
  • Restructuring (Including Bankruptcy): Corporate  

Healthcare

  • Health Insurers 
  • Life Sciences     
  • Service Providers

Insurance

  • Advice to Policyholders  

Investment Fund Formation and Management

  • Alternative/Hedge Funds
  • Mutual/Registered Funds
  • Private Equity

Labor and Employment

  • Employee Benefits and Executive Compensation (Transactions)     
  • Immigration      

M&A/Corporate Commercial

  • M&A: Large Deals ($1bn+)        
  • Private Equity Buyouts   
  • Venture Capital and Emerging Companies

Media, Technology and Telecoms

  • Technology: Transactions
  • Telecoms and Broadcast: Regulatory      
  • Telecoms and Broadcast: Transactional  

Real Estate

  • Real Estate

Tax

  • Tax - US Taxes: Non-Contentious

Leading Lawyers

Environment

  • James Dragna, Environment – Litigation, Hall of Fame
  • Edward Strohbehn, Environment – Regulatory

Finance

  • Celia Roady, Finance - Not-For-Profit (Nonprofit and Tax Exempt Organizations)     
  • Michael Reilly, Finance - Restructuring (Including Bankruptcy) - Corporate 
  • Reed Auerbach, Finance - Structured Finance      

Insurance         

  • Paul Zevnik, Insurance - Advice to Policyholders, Hall of Fame

Investment Fund Formation and Management

  • Thomas Harman, Mutual/Registered Funds, Hall of Fame 
  • Roger Joseph, Mutual/Registered Funds, Hall of Fame      
  • Timothy Levin, Mutual/Registered Funds 
  • Louis Singer, Private Equity Funds, Hall of Fame  

Labor and Employment

  • Michael Banks, Disputes (Including Collective Actions) - Defense   
  • Joseph Costello, Disputes (Including Collective Actions) - Defense
  • Samuel Shaulson, Disputes (Including Collective Actions) - Defense           
  • Grace Speights,  Disputes (Including Collective Actions) - Defense
  • Steven Spencer, Employee Health and Retirement Plans
  • Jeremy Blumenfeld, ERISA Litigation
  • Deborah Davidson, ERISA Litigation        
  • Brian Ortelere, ERISA Litigation  
  • Eleanor Pelta, Immigration, Hall of Fame
  • Jonathan Fritts,  Labor-Management Relations     
  • Steven Wall, Labor-Management Relations          
  • David Bowman, Workplace and Employment Counseling  

Media, Technology and Telecoms

  • Barbara Melby, Media, Technology and Telecoms – Outsourcing, Hall of Fame
  • Michael Pillion, Media, Technology and Telecoms – Outsourcing, Hall of Fame
  • Andrew Lipman, Media, Technology and Telecoms - Telecoms and Broadcast – Transactional, Hall of Fame

Tax

  • John Magee, Tax - US Taxes - Contentious          

Recommended and Next Generation Lawyers

Antitrust

  • Mark Krotoski, Antitrust - Cartel
  • Brian Rocca, Antitrust - Civil Litigation/Class Actions
  • Jonathan Rich, Antitrust - Merger Control
  • Harry Robins, Antitrust - Merger Control              
  • Scott Stempel, Antitrust - Merger Control
  • Brendan Fee, Antitrust - Cartel; Antitrust - Civil Litigation/Class Actions
  • Steven Reed, Antitrust - Cartel; Antitrust - Civil Litigation/Class Actions; Antitrust - Merger Control
  • Willard Tom, Antitrust - Cartel; Antitrust - Civil Litigation/Class Actions; Antitrust - Merger Control
  • Darren Tucker, Antitrust - Cartel; Antitrust - Civil Litigation/Class Action; Antitrust - Merger Control
  • Hill Wellford, Antitrust - Cartel; Antitrust - Civil Litigation/Class Actions; Antitrust - Merger Control

Dispute Resolution

  • Allyson Ho, Dispute Resolution: Appellate - Supreme Court (Federal and State)
  • Bryan Killian, Dispute Resolution: Appellate - Supreme Court (Federal and State)    
  • Randall Mark Levine, Dispute Resolution: Appellate - Supreme Court (Federal and State)    
  • William Peterson, Dispute Resolution: Appellate - Supreme Court (Federal and State)          
  • David Salmons, Dispute Resolution: Appellate - Supreme Court (Federal and State)
  • Jason White, Dispute Resolution: Appellate - Supreme Court (Federal and State)
  • Michael Kraut, Dispute Resolution: Financial Services - Litigation   
  • Jami McKeon, Dispute Resolution: Financial Services - Litigation    
  • John Rosenthal, Dispute Resolution: Financial Services - Litigation             
  • Gregory Fouts, Dispute Resolution: General Commercial Disputes
  • Steven Reed, Dispute Resolution: General Commercial Disputes
  • Hugh Tanner, Dispute Resolution: General Commercial Disputes
  • Kenneth Kliebard, Dispute Resolution: General Commercial Disputes; Dispute Resolution: Financial Services - Litigation
  • Gordon Cooney, Jr., Dispute Resolution: General Commercial Disputes; Dispute Resolution: Product Liability, Mass Tort and Class Action - Pharmaceuticals and Medical Devices - Defense
  • Brady Edwards, Dispute Resolution: Product Liability, Mass Tort and Class Action - Automotive/Transport
  • Daniel Savrin, Dispute Resolution: Product Liability, Mass Tort and Class Action - Automotive/Transport
  • Paul Zevnik, Product Liability, Mass Tort and Class Action: Automotive/Transport; Product Liability, Mass Tort and Class Action: Pharmaceuticals and Medical Devices – Defense; Mass Tort and Class Action - Toxic Tort – Defense
  • David Schrader, Product Liability, Mass Tort and Class Action - Automotive/Transport; Energy - Litigation - Oil and Gas; Environment - Litigation; Healthcare - Health Insurers
  • James Dragna, Product Liability, Mass Tort and Class Action - Toxic Tort - Defense
  • Jeffrey Moss, Product Liability, Mass Tort and Class Action - Toxic Tort - Defense
  • Yardena Zwang-Weissman, Product liability, Mass Tort and Class Action - Toxic Tort - Defense - Pharmaceuticals and Medical Devices - Defense; Environment - Regulatory; Insurance - Advice to Policyholders
  • John Lavelle, Product Liability, Mass Tort and Class Action - Pharmaceuticals and Medical Devices - Defense
  • Peter Chan, Securities Litigation - Defense
  • Jason Frank, Securities Litigation - Defense
  • Merri Jo Gillette, Securities Litigation - Defense
  • Jordan Hershman, Securities Litigation - Defense
  • Kenneth Schacter, Securities Litigation - Defense
  • Charlene Shimada, Securities Litigation - Defense
  • Marc Sonnenfeld, Securities Litigation - Defense
  • Matthew Miner,  White-Collar Criminal Defense    
  • Eric Sitarchuk, White-Collar Criminal Defense      
  • Martha Stolley, White-Collar Criminal Defense     
  • Alison Tanchyk, White-Collar Criminal Defense    

Energy

  • Ella Foley Gannon, Energy - Litigation - Oil and Gas         
  • Deanne Miller, Energy - Litigation - Oil and Gas   
  • Kathryn Sutton, Energy - Litigation - Oil and Gas; Energy - Regulatory - Conventional Power; Energy - Regulatory - Oil and Gas
  • Stephen Burdick , Energy - Regulatory - Conventional Power
  • Timothy Matthews, Energy - Regulatory - Conventional Power
  • Daniel Skees, Energy Regulatory - Conventional Power
  • Stephen Spina, Energy - Regulatory - Conventional Power
  • Levi McAllister, Energy Regulatory - Conventional Power; Energy Regulatory - Oil and Gas
  • Fred Fielding, Energy - Regulatory - Oil and Gas  
  • Kirstin Gibbs, Energy - Regulatory - Oil and Gas   
  • Ingrid Myers, Energy - Regulatory - Oil and Gas              
  • Neeraj Arora, Energy - Renewable/Alternative; Energy Transactions - Conventional Power
  • James Tynion, Energy - Renewable/Alternative    
  • Michael Müller, Energy Transactions - Conventional Power, Next Generation Lawyer

Environmental

  • Stephanie Feingold, Environment: Litigation         
  • Camarin Madigan, Environment: Litigation           
  • John McGahren, Environment: Litigation; Environment: Regulatory
  • James Dragna, Environment: Regulatory

Finance

  • John Hood, Finance - Capital Markets - Debt Offerings
  • Justin Chairman, Finance - Capital markets - Debt Offerings; Finance - Capital Markets - Equity Offerings; M&A/Corporate and Commercial - M&A - Large Deals ($1bn+)                 
  • Joanne Soslow, Finance - Capital Markets - Debt Offerings; Finance - Capital Markets - Equity Offerings; M&A/Corporate and Commercial - Venture Capital and Emerging Companies
  • Tom Giblin, Finance - Capital Markets - Equity Offerings   
  • Kevin Shmelzer, Finance - Capital Markets - Equity Offerings        
  • Jonathan Bernstein, Finance - Commercial Lending          
  • Michael Chapnick, Finance - Commercial Lending
  • Marshall Stoddard, Finance - Commercial Lending
  • Matthew Elkin, Finance - Not-For-Profit (Nonprofit and Tax Exempt Organizations)  
  • Alexander Reid,  Finance - Not-For-Profit (Nonprofit and Tax Exempt Organizations), Next Generation Lawyer           
  • Dinesh Melwani, Finance - Project Finance - Advice to Lender       
  • Stephen Miklus, Finance - Project Finance - Advice to Lender
  • Nancy Persechino, Finance - Project Finance - Advice to Lender
  • Richard Filosa, Finance - Project Finance - Advice to Lender; Energy Transactions - Conventional Power
  • Marc Reardon, Finance - Project Finance - Advice to Lender; Energy Transactions - Conventional Power
  • Renee Dailey, Finance - Restructuring (Including Bankruptcy) - Corporate  
  • Joshua Dorchak, Finance - Restructuring (Including Bankruptcy) - Corporate          
  • John Goodchild, III, Finance - Restructuring (Including Bankruptcy) - Corporate
  • John Arnholz, Finance - Structured Finance
  • Claudine Chen-Young, Finance - Structured Finance         
  • Jeffrey Johnson, Finance - Structured Finance      
  • Michael Philipp, Finance - Structured Finance       
  • Philip Russell, Finance - Structured Finance          

Healthcare

  • Molly Lane, Healthcare - Health Insurers
  • Joyce Cowan, Healthcare - Health Insurers; Healthcare - Service Providers
  • Brian Jazaeri, Healthcare - Health Insurers, Next Generation Lawyers; Healthcare - Service Providers
  • Michael Abernathy, Healthcare - Life Sciences     
  • Elizabeth Bierman, Healthcare - Life Sciences
  • Michele Buenafe, Healthcare - Life Sciences        
  • Richard de Bodo, Healthcare - Life Sciences
  • Alan Leeds, Healthcare - Life Sciences, Next Generation Lawyer
  • Jeffry Mann, Healthcare - Life Sciences   
  • Kathy Sanzo, Healthcare - Life Sciences  
  • Randall Sunberg, Healthcare - Life Sciences         
  • Howard Young, Healthcare - Health Insurers; Healthcare - Service Providers
  • Zane David Memeger, Healthcare - Service Providers       

Intellectual Property

  • Kevin Fee, Intellectual Property - Copyright         
  • Judy Mohr, Intellectual Property - Trade Secrets (Litigation and Non-Contentious Matters)
  • Mark Schreiber, Intellectual Property - Trade Secrets (Litigation and Non-Contentious Matters)        

Insurance

  • David Luttinger, Jr., Insurance - Advice to Policyholders; Product Liability, Mass Tort and Class Action - Pharmaceuticals and Medical Devices - Defense
  • David Cox, Insurance - Advice to Policyholders; Product Liability, Mass Tort and Class Action - Pharmaceuticals and Medical Devices - Defense; Product Liability, Mass Tort and Class Action - Toxic Tort - Defense
  • Leah Houghton, Insurance - Advice to Policyholders; Product Liability, Mass Tort and Class Action - Pharmaceuticals and Medical Devices - Defense; Product Liability, Mass Tort and Class Action - Toxic Tort – Defense

Investment Funds

  • Christopher Dlutowski, Investment Fund Formation and Management - Alternative/Hedge Funds     
  • Steven Giordano, Investment Fund Formation and Management - Alternative/Hedge Funds
  • Richard Goldman, Investment Fund Formation and Management - Alternative/Hedge Funds
  • Ethan Johnson, Investment Fund Formation and Management - Alternative/Hedge Funds    
  • Jedd Wider, Investment Fund Formation and Management - Alternative/Hedge Funds         
  • Lea Anne Copenhefer, Investment Fund Formation and Management - Mutual/Registered Funds
  • John McGuire, Investment Fund Formation and Management - Mutual/Registered Funds
  • Gerald Kehoe, Investment Fund Formation and Management - Private Equity Funds
  • Paul McCoy, Investment Fund Formation and Management - Private Equity Funds   
  • Peter Phleger, Investment Fund Formation and Management - Private Equity Funds
  • Georgette Schaefer, Investment Fund Formation and Management - Private Equity Funds   

Labor and Employment

  • Andy Anderson, Labor and Employment - Employee Health and Retirement Plans
  • Craig Bitman, Labor and Employment: Employee Health and Retirement Plans; Labor and Employment - Employee Benefits and Executive Compensation (Transactions)
  • Amy Pocino Kelly, Labor and Employment - Employee Benefits and Executive Compensation (Transactions); Labor and Employment - Employee Health and Retirement Plans      
  • Randall McGeorge, Labor and Employment - Employee Benefits and Executive Compensation (Transactions); Labor and Employment - Employee Health and Retirement Plans
  • Steven Spencer, Employee Benefits and Executive Compensation (Transactions)
  • Christopher Boran, Labor and Employment - ERISA Litigation
  • Melissa Hill, Labor and Employment - ERISA Litigation, Next Generation Lawyer
  • James Vázquez-Azpiri, Labor and Employment - Immigration        
  • Sarah Bouchard, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense  
  • Michael Burkhardt, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense
  • Anne Marie Estevez, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense
  • Robert Jon Hendricks, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense
  • Michael Puma, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) – Defense
  • Richard Rosenblatt, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense
  • Ethel Johnson, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) – Defense; Labor and Employment - Workplace and Employment Counseling           
  • Terry Johnson, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense; Labor and Employment - Workplace and Employment Counseling           
  • John Lee, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) – Defense; Labor and Employment - Workplace and Employment Counseling     
  • Eric Meckley, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense       
  • Barbara Miller, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense; Labor and Employment - Workplace and Employment Counseling
  • Ira Rosenstein, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense    
  • Melinda Riechert, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense; Labor and Employment - Workplace and Employment Counseling  
  • Melissa Rodriguez, Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense; Labor and Employment - Workplace and Employment Counseling  
  • Daniel Bordoni, Labor and Employment - Labor-Management Relations, Next Generation Lawyer
  • Charles Cohen, Labor and Employment - Labor-Management Relations
  • Harry Johnson, Labor and Employment - Labor-Management Relations      
  • Joseph Ragaglia, Labor and Employment - Labor-Management Relations    
  • Thomas Reinert, Labor and Employment - Labor-Management Relations
  • John Ring, Labor and Employment - Labor-Management Relations 
  • Ross Friedman, Labor and Employment - Labor-Management Relations; Labor and Employment - Workplace and Employment Counseling
  • Jacqueline Aguilera, Labor and Employment - Workplace and Employment Counseling
  • Joseph Costello, Labor & Employment - Workplace and Employment Counseling
  • Debra Fischer, Labor and Employment - Workplace and Employment Counseling
  • Carol Freeman, Labor and Employment - Workplace and Employment Counseling
  • David McManus, Labor and Employment - Workplace and Employment Counseling             
  • Michael Schlemmer, Labor and Employment - Workplace and Employment Counseling
  • Douglas Schwarz, Labor and Employment - Workplace and Employment Counseling           
  • Jonathan Snare, Labor and Employment - Workplace and Employment Counseling 
  • Grace Speights, Labor and Employment - Workplace and Employment Counseling
  • Stephanie Sweitzer, Labor and Employment - Workplace and Employment Counseling         
  • Larry Turner, Labor and Employment - Workplace and Employment Counseling     
  • Michelle Seldin Silverman, Labor and Employment - Workplace and Employment Counseling; Labor and Employment - Labor and Employment Disputes (Including Collective Actions) - Defense, Next Generation Lawyer

M&A/Corporate

  • Barbara Melby, M&A/Corporate and Commercial - Commercial Deals and Contracts
  • Michael Pillion, M&A/Corporate and Commercial - Commercial Deals and Contracts
  • Rahul Kapoor, M&A/Corporate and Commercial - Commercial Deals and Contracts; Media, Technology and Telecoms - Technology - Transactions
  • Vito Petretti, M&A/Corporate and Commercial - Commercial Deals and Contracts; Media, Technology and Telecoms - Technology - Transactions
  • Richard Aldridge, M&A/Corporate and Commercial - M&A - Large Deals ($1bn+)    
  • Steven Browne, M&A/Corporate and Commercial - M&A - Large Deals ($1bn+)      
  • Laurie Cerveny, M&A/Corporate and Commercial - M&A - Large Deals ($1bn+)
  • John Utzschneider, M&A/Corporate and Commercial - M&A - Large Deals ($1bn+) 
  • Floyd Wittlin, M&A/Corporate and Commercial - M&A - Large Deals ($1bn+)          
  • James Loss, M&A/Corporate and Commercial - M&A - Large Deals ($1bn+); M&A/Corporate and Commercial - Private Equity Buyouts  
  • Steven Navarro, M&A/Corporate and Commercial - M&A - Large Deals ($1bn+); M&A/Corporate and Commercial - Venture Capital and Emerging Companies
  • Alec Dawson, M&A/Corporate and Commercial - Private Equity Buyouts     
  • John Filippone, M&A/Corporate and Commercial - Private Equity Buyouts   
  • David Gerson, M&A/Corporate and Commercial - Private Equity Buyouts
  • Barbara Shander, M&A/Corporate and Commercial - Private Equity Buyouts           
  • Michael Conza, M&A/Corporate and Commercial - Venture Capital and Emerging Companies
  • Steven Cohen, M&A/Corporate and Commercial - Venture Capital and Emerging Companies
  • William Perkins, M&A/Corporate and Commercial - Venture Capital and Emerging Companies
  • Emilio Ragosa, M&A/Corporate and Commercial - Venture Capital and Emerging Companies

Media, Technology and Telecoms

  • Michael Pillion, Media, Technology and Telecoms - Technology - Transactions
  • Barbara Melby, Media, Technology and Telecoms - Technology – Transactions
  • Edward Hansen, Media, Technology and Telecoms - Technology – Transactions; Media, Technology and Telecoms - Outsourcing
  • Doneld Shelkey, Media, Technology and Telecoms - Technology - Transactions; Media, Technology and Telecoms - Outsourcing, Next Generation 
  • Andrew Lipman, Media, Technology and Telecoms - Telecoms and Broadcast - Regulatory
  • Ulises Pin, Media, Technology and Telecoms - Telecoms and Broadcast - Regulatory; Media, Technology and Telecoms - Telecoms and Broadcast - Transactional 
  • Catherine Wang, Media, Technology and Telecoms - Telecoms and Broadcast - Regulatory; Media, Technology and Telecoms - Telecoms and Broadcast - Transactional
  • Peter Watt-Morse, Media, Technology and Telecoms - Technology - Transactions
  • William Wilhelm, Media, Technology and Telecoms - Telecoms and Broadcast - Regulatory; Media, Technology and Telecoms - Telecoms and Broadcast - Transactional        
  • Timothy Bransford, Media, Technology and Telecoms - Telecoms and Broadcast - Transactional       

Real Estate and Construction

  • Goodwin Bland, Real Estate and Construction - Real Estate           
  • J.J. Broderick, Real Estate and Construction - Real Estate
  • Carol Dillon, Real Estate and Construction - Real Estate    
  • Marc Liverant, Real Estate and Construction - Real Estate
  • Eric Stern, Real Estate and Construction - Real Estate                 

Tax

  • Bill Colgin, Tax - US Taxes - Contentious 
  • Sheri Dillon, Tax - US Taxes - Contentious
  • Rod Donnelly, Tax - US Taxes - Contentious
  • John Ryan, Tax - US Taxes - Contentious
  • Alex Sadler, Tax - US Taxes - Contentious           
  • Sanford Stark, Tax - US Taxes - Contentious        
  • Barton Bassett, Tax - US Taxes - Contentious; Tax - US Taxes - Non-Contentious
  • Joshua Brady, Tax - US Taxes - Contentious; Tax - US Taxes - Non-Contentious