- Tax Controversy & Litigation
- International Tax
- Federal Tax
- Insurance Taxation
|Contact Info||Telephone: 202.383.0641|
|University ||Georgetown University, A.B., cum laude|
|Law School||George Washington University National Law Center, J.D., with high honors Articles Editor, George Washington Law Review, Order of the Coif|
|Admitted||1991, Maryland; 1992, District of Columbia|
Barrister member, J. Edgar Murdock American Inn of Court
Mary Monahan represents insurance companies and other corporations in audits, litigation and appeals involving the IRS. Mary participates in litigation in multiple federal forums, including the U.S. Tax Court, the U.S. Court of Federal Claims, district courts, courts of appeal and the U.S. Supreme Court. She also represents taxpayers with respect to insurance company issues, interest matters, and eligibility for the research tax credit.
Drawing on 20 years' experience litigating complex and technical federal tax issues, Mary also advises multinational corporations on international tax and tax planning for corporate acquisitions and restructurings, focusing particularly on tax accounting and income recognition issues.
Sutherland secures partial summary judgment in research tax credit case. Sutherland represents State Farm in case involving two questions of first impression. Sutherland represents GE in litigation in the U.S. Court of Federal Claims.
Awards and Rankings
Dean's fellow, George Washington University National Law Center
Winner, Tenth Annual Student Writing Contest of the American College of Tax Counsel (1991)
Documents by this lawyer on Martindale.com
Congress Amends Section 831(b): Is This the Beginning of the End of Section 831(b) Abuses?
Dennis L. Allen,Thomas A. Gick,Michael R. Miles,Mary E. Monahan,William R. Pauls, December 22, 2015
On December 18, 2015, Congress passed and President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (Act), which made several significant amendments to section 831(b) of the Internal Revenue Code. Prior to these amendments, section 831(b) permitted an insurance company...
Tax Court Holds that Residual Value Insurance Qualifies as Insurance for Tax Purposes
Dennis L. Allen,Thomas A. Gick,Michael R. Miles,Mary E. Monahan,William R. Pauls, September 24, 2015
On September 21, the United States Tax Court held in favor of the taxpayer in R.V.I. Guaranty Co., Ltd. and Subsidiaries v. Commissioner, 145 T.C. No. 9 (2015). The court concluded that the residual value insurance policies issued by RVI1 qualify as insurance policies for U.S. federal income tax...
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