Ellen Mcelroy Email & Phone Number

Washington D.C. Metro Area

As a Partner at Sutherland Asbill & Brennan LLP, I counsel clients on the proper tax treatment of costs associated with tangible property (including the treatment of repair costs), intangible property (including acquisition costs and recovery) and corporate transaction costs.I represent clients before the Internal Revenue Service (IRS), including representation at the IRS National Office with private letter rulings and technical advice. I also represent a number of clients in controversy matters before the Examination and Appeals divisions, including matters involving Pre-Filing Agreements, Fast Track Appeals and the Compliance Audit Program.

Washington D.C. Metro Area

Partner in the firm's Tax Practice Group. Practice focuses on corporate tax issues for public and private companies. Regularly advise clients on tax accounting method considerations including the treatment of: tangibles (repairs, depreciation, and asset recovery); intangibles (corporate transaction costs, terminations, debt, and licenses); income recognition; and inventory costing. Provide advice regarding issues arising in corporate due diligence. IRS National Office representation has included securing: private letter rulings; accounting method changes; technical advice; and closing agreements. Controversy engagements have included representing clients with: IRS Exam and Appeals; Pre-Filing Agreements; Fast Track Appeals; and the Compliance Audit Program.

Provided accounting method advice to the firm’s many Fortune-rated companies including: IRS representation; provision and compliance review; preparation and review of corporate tax opinions. Developed and then led the firm’s corporate transaction cost review practice.

Washington D.C. Metro Area

As an Attorney in Income Tax & Accounting, principal author of: final regulations, notices, and rulings under the uniform capitalization rules; and temporary regulations involving the deductibility of lobbying expenses. Authored revenue rulings, technical advice memoranda, and private letter rulings involving accounting method issues (tax treatment of repair costs, severance payments, environmental cleanup costs, advance payments, and corporate transaction costs). Promoted to Legislation Counsel in the IRS Office of Special Counsel (Legislation), with responsibility for developing and drafting legislative proposals; supervising Congressional investigations; and oversight of GAO audits involving IRS.

Washington, Dc

Master Of Laws (Llm), With Honors

Bba, Business Administration And Management, General

Activities and Societies: Business School Student President; Alpha Delta Pi member; University Senate - student representative college

Doctor Of Law (J.D.)

Activities and Societies: Law Review - General Editor Law school