Antoinette Ellison focuses her practice on the resolution of federal and state tax controversy matters. She has extensive experience handling every stage of a tax controversy, including all administrative and judicial levels from examination through litigation. Her experience includes trials in proceedings before the United States Tax Court and U.S. district courts. She has also resolved numerous administrative appeals. Antoinette represents a broad range of clients, including individuals, privately held businesses, and large publicly traded companies.
Antoinette has served as counsel in complex commercial litigation matters, including a multibillion dollar international pharmaceutical company in consumer class action lawsuits relating to pharmaceutical pricing; a multimillion dollar utility in a securities fraud class action, ERISA litigation, and derivative lawsuit; and accounting firms in securities enforcement proceedings.
The following represents experience acquired prior to joining Jones Day.
Represented fund-of-funds in a two-week trial in U.S. district court regarding the economic substance of the entities and multiple transactions and the imposition of accuracy-related penalties under Code section 6662. The court found that penalties did not apply.
Represented hedge fund in U.S. Tax Court litigation. The IRS challenged the economic substance of investments and allocation of partnership income and deductions.
Represented a large home building business in an IRS challenge of the current deductibility versus capitalization of certain expenses associated with the business under Code sections 162 and 263A.
Defended a taxpayer in U.S. district court against the IRS' motion to compel transactional tax attorney's notes and related files. The IRS motion to compel was denied based on attorney-client privilege and work product protection.
Represented large consolidated group of C corporations in U.S. Tax Court litigation addressing accumulated earnings, personal holding company status, medical reimbursement plan, repairs and maintenance versus capitalization issues, timing of deduction for disputed liabilities as accrual method taxpayer, and substantiation of expenses issues including net operating loss carryover (Code sections 162, 164, 168, and 172).
Represented large manufacturing company in administrative appeal of the Washington State Department of Revenue's assessment of sales and use tax, interest, and penalties for alleged failure to comply with the requirements of a state tax incentive program.
Successfully settled administrative appeal on behalf of privately held business of assessment issued by the North Carolina Department of Revenue involving the 1 percent privilege tax for manufacturing and processing machinery.
Advised privately held company in gross receipts tax audit by the New Mexico Taxation and Revenue Department.
Publications Prior to Jones Day
February 28, 2014
Tax Court Decision Underscores Captive Insurance Benefits, Law360
Speaking Engagements Prior to Jones Day
March 20, 2015
What Every Practitioner Should Know: Current Developments in IRS Tax Controversy and Litigation, Hispanic National Bar Association Tax Section
February 18, 2015
Managing Complex IRS Audits of Large- and Medium-Sized Business Taxpayers, Strafford Publications, Inc., webinar
Honors & Distinctions
The National Bar Association - Nation's Best Advocates: 40 Lawyers Under 40 (2016)
Lawyers of Color magazine's "Hot List" (2013)