Christopher Gurley
Overview
Chris advises clients in preparing for, defending, and resolving tax disputes. Chris is located in Crowell & Moring’s Los Angeles offices, where he practices in the Tax Group. Chris’ practice focuses on both federal and state tax controversy and litigation. Chris guides clients through all stages of tax controversies, including IRS audits to administrative appeals, alternative dispute resolution proceedings, and litigation. Chris also has extensive experience representing taxpayers before the California Franchise Tax Board. Additionally, Chris has practiced in the Antitrust and Competition Group, pursuing and maximizing claims in complex antitrust settlements on behalf of a broad range of national and international clients.
Career & Education
- United States Tax Court
Attorney–Advisor and Law Clerk to the Honorable Joseph Robert Goeke, 2014–2015
- United States Tax Court
- Georgetown University Law Center, LL.M., Taxation
- Howard University School of Law, J.D.
- Morehouse College, B.A., cum Laude, Business Administration–Finance
- California
- Illinois
- District of Columbia (Inactive)
- U.S. Tax Court
- U.S. Court of Federal Claims
Professional Activities and Memberships
- American Bar Association, Section of Taxation, Diversity Committee, Vice-Chair, 2024–Present
- HealthRight 360, Board Member, 2020–2024
Christopher's Insights
Client Alert | 4 min read | 07.24.25
In April 2025, the IRS and the Department of Homeland Security (DHS) formalized a Memorandum of Understanding (MOU) enabling Immigration and Customs Enforcement (ICE) to create a system of information sharing between the agencies. Under the MOU, the IRS can share tax return information for non-tax criminal investigation purposes. More specifically, the MOU permits ICE to request sensitive tax information from the IRS for purposes of pursuing immigration related cases and deportations. Given the Trump administration’s focus on undocumented workers, the implications of the MOU likely will go even further as sharing this information will result in tax enforcement against employers of deported individuals.
Client Alert | 2 min read | 05.22.25
What Trump’s Nominee for IRS Commissioner Could Mean for Employee Retention Tax Credit Enforcement
Client Alert | 2 min read | 05.16.25
Speaking Engagement | 02.19.25
"R&D Credit," 2025 Midyear Tax Meeting, American Bar Association
Insights
TEI Seattle
|12.10.24
“Critical Developments in Information Reporting and Electronic Filing: Broader Reach, New Requirements, and Increased Audits,” TEI's 2024 Midyear Conference, Washington, D.C.
|03.18.24
Christopher's Insights
Client Alert | 4 min read | 07.24.25
In April 2025, the IRS and the Department of Homeland Security (DHS) formalized a Memorandum of Understanding (MOU) enabling Immigration and Customs Enforcement (ICE) to create a system of information sharing between the agencies. Under the MOU, the IRS can share tax return information for non-tax criminal investigation purposes. More specifically, the MOU permits ICE to request sensitive tax information from the IRS for purposes of pursuing immigration related cases and deportations. Given the Trump administration’s focus on undocumented workers, the implications of the MOU likely will go even further as sharing this information will result in tax enforcement against employers of deported individuals.
Client Alert | 2 min read | 05.22.25
What Trump’s Nominee for IRS Commissioner Could Mean for Employee Retention Tax Credit Enforcement
Client Alert | 2 min read | 05.16.25
Speaking Engagement | 02.19.25
"R&D Credit," 2025 Midyear Tax Meeting, American Bar Association