Education

  • Bridgewater State University, B.S. (1987) magna cum laude
  • University of New Mexico School of Law, J.D. (1990)
  • University of Florida Levin College of Law, LL.M. Taxation (1995)

Admissions

  • District of Columbia
  • U.S. Court of Claims
  • U.S. Tax Court
  • Supreme Court of New Mexico
  • New Mexico (Inactive)

Dwight N. Mersereau

Partner
dmersereau@crowell.com
+1.202.624.2856

“Dwight Mersereau is frequently sought out to handle high stakes tax disputes. His client roster includes notable financial institutions. Dwight is very good.” – Chambers USA 2022

Dwight N. Mersereau is a trusted adviser to large multinational corporate clients in high-stakes tax policy, planning, and controversy matters. These projects involve financially significant, complex, highly technical tax issues.

Dwight represents clients involved in tax controversy with the IRS at all levels of the proceedings, including during examination, at appeals, and in litigation before the U.S. Tax Court, U.S. Court of Federal Claims, and U.S. District Courts. Dwight is adept at using various settlement tools, including Fast Track settlement, Industry Issue Resolution, and alternative timing settlements. He achieves impressive results for his clients because of his depth of understanding of complex tax issues gained through his more than 25 years of experience dealing with all aspects of the law, starting with his drafting of tax accounting guidance while serving in the IRS Office of Chief Counsel. The IRS chief counsel awarded Dwight the Technical Guidance Award for his publication of comprehensive guidance for accounting method changes.

Dwight’s recent cases involved leading telecommunications companies, health care companies, insurance companies, financial institutions, retailers, and trade associations. The cases included issues involving tax accounting for bonus payments, original issue discount, incentive payments, research and development expenses, capitalization and amortization of intangibles, income deferral, depreciation, the “domestic production deduction” under Section 199 of the Internal Revenue Code, and last-in, first-out (LIFO) inventory accounting.

Dwight is also involved in shaping tax policy through legislation, U.S. Department of the Treasury regulation projects, revenue rulings, and private letter rulings. He has represented individual clients, industry associations, and client coalitions before Congress, the Treasury, and the IRS.


Representative Matters

Litigation

  • Represent Express Scripts as lead trial counsel in Express Scripts, Inc. v. United States, Nos. 4:21-CV-00737-HEA and 4:21-CV-00740-HEA, a tax litigation in the U.S. District Court for the Eastern District of Missouri involving whether the company disposed of its online software such that it qualifies for the domestic production activities deduction. The matter is significant because many companies’ domestic production activities deduction issues, particularly those involving software, have been challenged by the IRS.
  • Represented AT&T as lead trial counsel in AT&T Advertising, LLP v. United States, No. 16-272 T, a tax litigation in the U.S. Court of Federal Claims that involved whether the company had the benefits and burdens of ownership during the printing of its telephone directories such that it qualified for the domestic production activities deduction.
  • Represented Vesta as lead trial counsel in Vesta Corporation v. Commissioner, Nos. 26503-17 and 26847-16, a tax litigation in the U.S. Tax Court that involved whether the company’s software production activities qualified for the domestic production activities deduction.  
  • Represented a large telecommunications company during an IRS Fast Track appeal that involved whether a $100 million government incentive qualified as a non-shareholder contribution to capital.
  • Represented a large bank during an IRS appeal of proposed audit adjustments of over $1 billion involving a variety of tax accounting issues.
  • Represented a large financial institution during an IRS appeal of proposed audit adjustments of over $855 million regarding whether certain payments were capitalizable facilitative payments of an intangible asset.

Administrative Proceedings

  • Represented a large telecommunications company during an IRS Fast Track appeal that involved whether a $100 million government incentive qualified as a non-shareholder contribution to capital.
  • Represented a large bank during an IRS appeal of proposed audit adjustments of over $1 billion involving a variety of tax accounting issues.
  • Represented a large financial institution during an IRS appeal of proposed audit adjustments of over $855 million regarding whether certain payments were capitalizable facilitative payments of an intangible asset.


Insights

Speeches & Presentations


Publications

  • "Tax – Got Tax Questions? Be a Squeaky Wheel," Crowell & Moring's Regulatory Forecast 2019 (February 27, 2019). Contributors: Dwight N. Mersereau and Charles C. Hwang.
  • "Accounting For Partnership Changes In Accounting Methods," Tax Analysts (June 13, 2018). Authors: Jennifer A. Ray, and Dwight N. Mersereau.
  • "Tax – What Congress Giveth, the IRS Taketh Away," Crowell & Moring's Litigation Forecast 2018 (January 2018). Contributor: Dwight Mersereau.
  • "New IRS Regulations Affect Brewers," The New Brewer (July – August 2014). Author: Dwight N. Mersereau.
  • "IRS Addresses Whether Publisher Is 'Producer' Under §199," Bloomberg BNA (April 2013). Author: Dwight N. Mersereau.
  • "The New Repair Regulations - Some Things to Consider," The Tax Executive (March - April 2012). Author: Dwight N. Mersereau.
  • "Navigating the Accounting Method Change Landscape - The New §381 Regulations and Other Developments," Tax Management Memorandum (December 19, 2011). Author: Dwight N. Mersereau.
  • "IRS Audits of Gift Card Sales: Practical Tips and Strategies," Tax Management Memorandum (December 21, 2009). Author: Dwight N. Mersereau.
  • "Changing Times: IRS Updates 'Automatic' Method Change Program," The Tax Executive (January – February 2009). Author: Dwight N. Mersereau.
  • "The IRS Takes Aim at Gift Card Sales," Tax Notes (September 10, 2007). Author: Dwight N. Mersereau.
  • "Chief Counsel Revamps Case-Specific Advice Procedures to Match LMSB's New Enforcement Paradigms," The Tax Executive (July - August 2006). Author: Dwight N. Mersereau.
  • "So Much for Simplification - IRS Discourages Taxpayers From Using the IPIC Pooling Method," Journal of Taxation (March 2006). Author: Dwight N. Mersereau.
  • "IRS Further Expands Capitalization Requirement for Environmental Cleanup Costs," BNA Daily Report for Executives (November 2005). Author: Dwight N. Mersereau.
  • "Whatever, Whenever: Treasury Further Expands Capitalization Requirement of Environmental Cleanup," Tax Management Weekly Report (October 17, 2005). Author: Dwight N. Mersereau.

Client Alerts & Newsletters


Firm News & Announcements

June 1, 2022 Chambers USA 2022 Ranks 70 Crowell & Moring Lawyers and 37 Practice Areas Among Best in U.S.
May 20, 2021 Chambers USA 2021 Ranks 63 Crowell & Moring Lawyers and 30 Practice Areas Among Best in U.S.
February 17, 2020 Crowell & Moring’s Tax Group Recognized by World Tax and World Transfer Pricing
April 29, 2019 Chambers USA 2019 Ranks 53 Crowell & Moring Lawyers and 21 Practice Areas Among Best in U.S.
May 9, 2018 Chambers USA 2018 Ranks 52 Crowell & Moring Lawyers and 24 Practice Areas Among Best in U.S.
October 6, 2015 Crowell & Moring Bolsters Tax Group with Partner Dwight N. Mersereau