S. Starling Marshall
Areas of Focus
Overview
When clients face complex commercial and tax disputes, they rely on S. Starling Marshall as their advocate and counselor. Starling is a trial lawyer with over 15 years of experience who has successfully represented clients before federal and state courts, arbitration panels, and administrative tribunals. Drawing on her years of government service and private practice, she guides clients toward business-minded solutions throughout all phases of an investigation or litigation.
Career & Education
- Department of Justice: Tax Division
Court of Federal Claims Section, Trial Attorney, 2009–2016 - U.S. District Court for the Southern District of New York
Law Clerk, Honorable Victor Marrero, 2008–2009
- Department of Justice: Tax Division
- Emory University, B.A., 2002
- Fordham University School of Law, J.D., cum laude, 2005
- New York
- U.S. District Court for the Southern District of New York
- U.S. Court of Federal Claims
Professional Activities and Memberships
- J. Edgar Murdock Inn of Court, 2013–Present
- Dave Nee Foundation, President of the Board of Directors, 2013–Present
- Fordham Law Alumni Association of Washington, President of the Board of Directors, 2012–2016
- Federal Bar Association – New York Chapter, 2016–Present; Taxation Steering Committee, 2012–Present
- American University's Washington College of Law, Adjunct Professor, 2012–2016
S. Starling'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 | 3 min read | 07.08.25
Trump Administration Announces Clean Energy Tax Credit Enforcement Ramp Up
Press Coverage | 07.03.25
Speaking Engagement | 06.30.25
"Asserting, Maintaining and Defending Privileges," NYU Tax Controversy Forum
Recognition
- Chambers USA: Litigation: General Commercial, New York, 2025
- Chambers USA: Tax: Controversy, Nationwide, 2024–2025
- The National Law Journal: Tax Law Trailblazer, 2023
- Crain’s New York Business: Notable Woman in Law, 2023
- The Best Lawyers in America: Lawyer of the Year, New York, 2022
- The Federal Bar Association: Section of Taxation Chair, 2021–2022
- American College of Tax Counsel: Fellow
S. Starling'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 | 3 min read | 07.08.25
Trump Administration Announces Clean Energy Tax Credit Enforcement Ramp Up
Press Coverage | 07.03.25
Speaking Engagement | 06.30.25
"Asserting, Maintaining and Defending Privileges," NYU Tax Controversy Forum
Insights
- |
03.29.24
New York Law Journal
- |
09.26.23
The Journal of Federal Agency Action
Rescission
|10.01.20
Commercial Litigation in New York State Courts, Fifth Edition, Thomson Reuters
Corporate – Blockchain’s Awareness Problem—and How to Solve It
|02.26.20
Crowell & Moring's Litigation Forecast 2020
TEI Seattle
|12.10.24
International Tax Series: International Tax Controversy Update
|05.23.24
"Privilege, Penalties and Good Faith Across Jurisdictions,” ABA’s 24th Annual U.S. and Europe Tax Practice Trends, Munich, Germany
|04.11.24
“Ethics and Privilege – What’s Trending?,” 52nd Annual Conference of the USA Branch of the International Fiscal Association, New York, NY
|03.22.24
2023 Notable Women In Law: S. Starling Marshall
|06.20.23
Crain's New York Business
- |
03.04.24
Crowell & Moring’s Crypto Digest
S. Starling'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 | 3 min read | 07.08.25
Trump Administration Announces Clean Energy Tax Credit Enforcement Ramp Up
Press Coverage | 07.03.25
Speaking Engagement | 06.30.25
"Asserting, Maintaining and Defending Privileges," NYU Tax Controversy Forum