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 | 2 min read | 05.22.25
What Trump’s Nominee for IRS Commissioner Could Mean for Employee Retention Tax Credit Enforcement
On May 20, 2025, former Missouri congressman, Billy Long, appeared before the Senate Finance Committee for his confirmation hearing as President Donald Trump’s nominee for IRS Commissioner. Senators questioned Long about his role in promoting questionable tax credits, including Employee Retention Tax Credits (“ERTC”) after leaving the House of Representatives in 2023. Long also disclosed receiving financial compensation from these entities for his work promoting ERTC. Given Long’s support for ERTC, there is speculation that the IRS could ease enforcement activity directed towards these credits.
Client Alert | 2 min read | 05.16.25
Client Alert | 4 min read | 03.25.25
Federal Circuit Affirms Deductibility of Hatch-Waxman Litigation Expenses
Speaking Engagement | 03.24.25
"IRS Enforcement Priorities," PLI Tax Controversy 2025: Navigating the New Enforcement
Recognition
- 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 | 2 min read | 05.22.25
What Trump’s Nominee for IRS Commissioner Could Mean for Employee Retention Tax Credit Enforcement
On May 20, 2025, former Missouri congressman, Billy Long, appeared before the Senate Finance Committee for his confirmation hearing as President Donald Trump’s nominee for IRS Commissioner. Senators questioned Long about his role in promoting questionable tax credits, including Employee Retention Tax Credits (“ERTC”) after leaving the House of Representatives in 2023. Long also disclosed receiving financial compensation from these entities for his work promoting ERTC. Given Long’s support for ERTC, there is speculation that the IRS could ease enforcement activity directed towards these credits.
Client Alert | 2 min read | 05.16.25
Client Alert | 4 min read | 03.25.25
Federal Circuit Affirms Deductibility of Hatch-Waxman Litigation Expenses
Speaking Engagement | 03.24.25
"IRS Enforcement Priorities," PLI Tax Controversy 2025: Navigating the New Enforcement
Insights
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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 | 2 min read | 05.22.25
What Trump’s Nominee for IRS Commissioner Could Mean for Employee Retention Tax Credit Enforcement
On May 20, 2025, former Missouri congressman, Billy Long, appeared before the Senate Finance Committee for his confirmation hearing as President Donald Trump’s nominee for IRS Commissioner. Senators questioned Long about his role in promoting questionable tax credits, including Employee Retention Tax Credits (“ERTC”) after leaving the House of Representatives in 2023. Long also disclosed receiving financial compensation from these entities for his work promoting ERTC. Given Long’s support for ERTC, there is speculation that the IRS could ease enforcement activity directed towards these credits.
Client Alert | 2 min read | 05.16.25
Client Alert | 4 min read | 03.25.25
Federal Circuit Affirms Deductibility of Hatch-Waxman Litigation Expenses
Speaking Engagement | 03.24.25
"IRS Enforcement Priorities," PLI Tax Controversy 2025: Navigating the New Enforcement