S. Starling Marshall is a partner in the Tax and Litigation groups in the firm’s New York office. Starling focuses her practice on litigation, complex IRS audits, and administrative appeals. She also regularly advises clients on privilege and protecting proprietary information in a wide array of contexts.
Starling has been recognized by the Legal 500 US for her contributions in the field of Tax - US Taxes - Contentious (2017).
Previously, she was with an international law firm. Prior to entering private practice, Starling served as a trial attorney in the U.S. Department of Justice’s Tax Division, Court of Federal Claims Section. There, she was responsible for all aspects of litigation, from motions to discovery to trial on a variety of issues involving tax shelters, complex refund suits, 1603 grant cases and TEFRA proceedings. She served on the Tax Division’s employment tax enforcement task force. She tried several cases as lead trial counsel, and litigated matters of first impression, including a case to determine the effect of a TEFRA judgment on penalties against partners, a case regarding the proper treatment of earn-out rights, and a case about the treatment of nuclear decommissioning liabilities. For her service, the U.S. Department of Justice awarded her the Outstanding Attorney Award (2015) and the Special Commendation for Outstanding Contribution (2013).
From 2008 – 2009, Starling served as a law clerk to the Honorable Victor Marrero of the U.S. District Court for the Southern District of New York.
Her pro bono work includes serving as lead counsel with the ACLU Immigrants’ Rights Project, and ACLU-Utah, in a Bivens action against U.S. Marshals who raided a family’s home on two successive days.
Affiliations
Admitted to practice: 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)
Speeches & Presentations
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"Tax Relief is Here: How to Take Advantage and is There More to Come?" Crowell & Moring Webinar
(April 3, 2020).
Presenters: David B. Blair, S. Starling Marshall, Teresa Abney, and Eric Homsi.
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"What’s Next for Your Employees: Congress Responds with New Rules for Employment and Benefit Programs," Crowell & Moring Webinar
(April 2, 2020).
Presenters: Thomas P. Gies, David McFarlane, S. Starling Marshall, and Christine B. Hawes.
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"The Big Picture: Top Ten Things You Need to Know About the COVID-19 Stimulus Law," Crowell & Moring Webinar
(March 30, 2020).
Presenters: James G. Flood, W. Scott Douglas, Paul J. Pollock, Scott A. Lessne, Amy Laderberg O'Sullivan, S. Starling Marshall, Thomas P. Gies, Jacinta Alves, and Jerrica Mathis.
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"Challenges for the Taxation of the Digital Economy," Leading Women in Tax Forum 2020, New York, NY
(March 3, 2020).
Panelist: S. Starling Marshall.
Publications
Client Alerts & Newsletters
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"NOL Carryback Waiver Guidance for Consolidated Groups,"
Tax Alert
(August 4, 2020).
Contacts: David B. Blair, Charles C. Hwang, S. Starling Marshall, Eric Homsi
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"Top Questions Answered by New Section 162(f) Regulations,"
Tax Alert
(May 13, 2020).
Contacts: David B. Blair, S. Starling Marshall, Teresa Abney
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"Continuing Uncertainty Around Loan Forgiveness in the Paycheck Protection Program,"
Government Contracts Bullet Points
(May 12, 2020).
Contacts: Mana Elihu Lombardo, S. Starling Marshall, Amy Laderberg O'Sullivan, Paul J. Pollock, Olivia Lynch
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"IRS Issues Guidance on the Employee Retention Credit: Who Can Claim It and How Much?,"
Tax Alert
(May 1, 2020).
Contact: S. Starling Marshall
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"IRS Provides Relief to Taxpayers and IRS for Deadlines, "Time Sensitive" Actions,"
Tax Alert
(April 17, 2020).
Contacts: S. Starling Marshall, Teresa Abney, John Arszulowicz
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"Top 5 Tax Benefits to Battle COVID-19 Impacts,"
Tax Alert
(April 2, 2020).
Contacts: David B. Blair, S. Starling Marshall, Teresa Abney, Eric Homsi
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"Mnuchin Encourages Businesses to Take Advantage of Payroll Retention Credit, and IRS Paves the Way with New Guidance and Form,"
Tax Alert
(April 1, 2020).
Contact: S. Starling Marshall
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"Summary of COVID-19 (Coronavirus) Stimulus Legislation,"
Tax Alert
(March 27, 2020).
Contacts: James G. Flood, Robert Holleyman, Tim Shadyac, Jerrica Mathis, S. Starling Marshall, Laurel Pyke Malson, W. Scott Douglas, Jacinta Alves, Thomas P. Gies, Scott Lessne, Eric Homsi, David W. O'Brien, Matthew Vicinanzo, Joshua Boswell, Trey Flowers, Peter Gray, Lisa Kimmel, Ph.D., Shaina Vinayek
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"IRS Announces Extension to File,"
Tax Alert
(March 24, 2020).
Contacts: S. Starling Marshall, John Arszulowicz
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"U.S. Treasury Action in Response to COVID-19,"
Tax Alert
(March 19, 2020).
Contact: S. Starling Marshall
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"IRS Releases First Cryptocurrency Tax Guidance Since 2014,"
Tax Alert
(October 10, 2019).
Contacts: Michelle Ann Gitlitz, Charles C. Hwang, S. Starling Marshall, Carina C. Federico
Media Mentions
Firm News & Announcements