Ian Friedman is counsel in the Tax practice.
He focuses on tax controversies, both before the IRS and the courts.
Before joining Shearman, Ian clerked for the late Judge Renato Beghe of the U.S. Tax Court and worked on both transactions and tax controversies for another Wall Street firm.
- The taxpayer in Estate of McKelvey v. Commissioner, 148 T.C. No. 13 (2017) (In a case of first impression, the Tax Court concluded that extensions of variable prepaid forward contracts were not taxable exchanges).
- A large options and commodities trader, in a case before the Tax Court challenging the validity of a Treasury regulation.
- A major automobile manufacturer in two tax cases in the U.S. Court of Federal Claims.
- A high net worth individual in an audit in which the IRS asserted significant penalties with respect to foreign bank and other financial account reporting requirements (FBAR).
Yale Law School
- District of Columbia
- New York