White & Case LLP - Lawyers - Kathleen M. Pakenham

Practice Experience

Kathleen Pakenham is a partner in the Tax Litigation and Controversy Group and is an experienced litigator in matters involving complex questions of federal tax law and procedure. Again this year, Kathy had the distinction of being the only law firm partner under 40 listed in the Chambers USA rankings for Tax Litigation. Among her representations this year are two recent victories in the federal appeals courts. Other current representations include a financial advisor in litigation in the U.S. Tax Court and U.S. District Court related to complex options trading transactions, as well as several IRS tax shelter promoter investigations. Kathy also is the foremost national authority in state tax shelter issues, and has published several leading articles in this area.

Recent representations include:

Summons Enforcement Litigation

Former top five accounting firm in summons enforcement litigation commenced by the US Department of Justice Tax Division;
Group of taxpayers in successful motion to intervene in summons enforcement action in US District Court commenced by the Department of Justice against their former counsel; and
National accounting firm in tax shelter summons enforcement litigation involving questions of first impression related to the ability of an accounting firm to assert the Federally Authorized Tax Practitioner privilege of 26 U.S.C. § 7525 to the identities of its clients.

Civil Tax Litigation

Professional employer organization at trial in the US Tax Court and before the US Court of Appeals for the Eighth Circuit concerning the deductibility of per diem amounts paid on behalf of its customers; and
Energy supplier in real property tax dispute in US Bankruptcy Court.

Criminal Tax Litigation

Criminal indictment of an individual in the first-known prosecution involving the Federal excise tax on ozone depleting chemicals;
Witness in grand jury investigation involving fraudulent return preparation; and
Law firm in response to grand jury subpoena duces tecum.

Tax Compliance

Global staffing business in fast track mediation and administrative appeal related to $100 million proposed adjustment;
Broker/dealer in compliance with third party recordkeeper summonses including representing witnesses during IRS interviews; and
Clients including national law firm, broker/dealer and financial institution in designing and implementing procedures to comply with the American Jobs Creation Act of 2004.

Government Agency Consultations

State department of taxation in consultation on complex jeopardy assessment issue; and
Federal agency in consultation on issues related to criminal tax prosecution.

Non-tax Financial Audits

Major multinational bank in a global examination of its anti-money laundering practices and procedures;
Major investment bank in the review and revision of its unclaimed property procedures; and
Audit committee of board of directors in internal investigation into competency of corporate director of taxes.

Bars and Courts
New York State Bar
New Jersey State Bar
US Court of Appeals for the Third and Eighth Circuits
US District Courts for the Southern and Eastern Districts of New York
US Tax Court
US Court of Federal Claims

Clerkships
Hon. Steven M. Gold, U.S.M.J., US District Court for the Eastern District of New York

Education
LLM, (Taxation), New York University School of Law, 1998
JD, Brooklyn Law School, magna cum laude, 1995
BA, State University of New York at Albany, 1992

Professional Associations and Memberships
American Bar Association, Section on taxation, Chair of Subcommittee on Alternate Dispute Resolution

Awards and Recognition
Appointed to United States Attorney General's Honor Program
Listed as a Leading Individual, Chambers USA 2007
Listed as Leading Individual, Legal 500 USA 2007, Volume 3 (Dispute Resolution)

Publications
Moderator and panelist, "The Economic Substance Penalty," American Bar Association's Tax Section Midyear Meeting, January 18, 2008, Lake Las Vegas
Panelist, "Current Tax Litigation Issues; Including Deference to Regulations," Federal Bar Association's 19th Annual Insurance Tax Seminar, June 1, 2007, Washington, DC
Panelist, "IRS Administrative Affairs," Tax Executives Institute 57th Midyear Conference, March 20, 2007, Washington, DC
"Keeping the Skeletons in your Closet: Creating and Managing an Effective Records Retention Program," Bloomberg Corporate Law Journal, December 2006
Presenter, "NYS Sales and Use Tax," Lorman Institute, October 4, 2006, New York
Presenter, "How Taxpayers Evaluate the Hazards of Litigation," IRS National Appeals Training, September 26, 2006, Dallas
Presenter, "Evaluating the Hazards of Litigation," IRS Appeals National Training, September 19, 2006, Philadelphia
Presenter, "Tax Procedure: Hazards of Litigation," national meeting of IRS Appeals Technical Guidance Officers, June 6, 2006, Philadelphia
"Special Report: State Tax Shelter Legislative Update," State Tax Notes, January 30, 2006
"IRS Settlement Initiative: Penalty Reduction Is the Obvious Attraction," Tax Notes, November 14, 2005
Co-Author, "IRS Releases Tax Shelter Audit Technique Guide," Tax Notes, July 18, 2005
"New York's Tax Attack," New York Law Journal, May 31, 2005
"Special Report: An Analysis of New York's Tax Shelter Legislation," State Tax Notes, May 16, 2005
"The Gross Valuation Misstatement Penalty in Tax Shelter Cases," Tax Notes, November 1, 2004
Panelist, "Tax Shelter Update," American Bar Association, Section of Taxation, Boston, MA, October 2004
"IRS Modifies Policy on Tax Accrual Workpapers," Practical US/Domestic Tax Strategies, July 2004
"You Better Shop Around: The Status and Authority of Special Trial Judges in Federal Tax Cases," Tax Notes, June 21, 2004
Panelist, "Liability for Responding to Third-Party Summonses," American Bar Association, Section of Taxation, Washington, DC, May 2004

Languages
English
French

Citizenship
United States