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Felix B. Laughlin
Caplin & Drysdale
Felix B. Laughlin Senior Counsel

flaughlin@capdale.com

P: (202) 862-5056

F: (202) 429-3301

Washington, D.C. Office

Overview

Mr. Laughlin advises corporations and international organizations on tax matters, and handles large-case controversies before the Internal Revenue Service and the U.S. Federal Courts.

Mr. Laughlin has worked extensively as an advocate on behalf of corporate clients in large-case tax disputes with the IRS. He has been the lead tax controversy advisor for a number of major U.S. corporations and has handled some of the most significant tax cases litigated in recent times.

In one such case, Mr. Laughlin's legal team won a victory for the Federal National Mortgage Association in a U.S. Supreme Court case allowing tax-deductible losses on exchanges of mortgage pools having "substantially identical" characteristics, establishing the "hair-trigger" nature of the realization rule in Treasury Regulation section 1.1001-1(a). Cottage Savings & Loan Assoc. v. Commissioner, 111 S. Ct. 1503 (1991).

Mr. Laughlin is recognized as a leader in the field of Tax Law in Best Lawyers in America.

Government Experience

From 1967 to 1971, Mr. Laughlin served in several senior positions in the National Office of the Internal Revenue Service where he had policy and technical responsibility for corporate transactions and tax accounting issues. During this period, he had responsibility for the Corporate Reorganization Branch of the Interpretive Division of the Chief Counsel's Office.

Practice Area(s)

Awards & Rankings

  • The Legal 500, Recommended, 2013-Present
  • Super Lawyers, Washington, D.C, 2011-Present
  • Best Lawyers in America, Listed 1995-2017
  • The Washington Post, Top Attorneys in D.C., 2014
  • Martindale-Hubbell® AV® Preeminent™

Recent News

Recent Publications

  • "Paradise Papers: U.S. Citizens and Residents Required to Report on Offshore Assets," with Mark D. Allison, J. Clark Armitage, Peter A. Barnes, and Arielle M. Borsos, Caplin & Drysdale Client Alert, November 6, 2017
  • "Accounting Methods - Which Retroactive 'Corrections' Require IRS Consent?," Tax Lawyer, Vol. 56, No. 101, September 1, 2002
  • "The IRS Reorganization: Programs and Initiatives of the New Large Case Division," with Mark D. Allison, Administrative Law Review, Vol. 53, No. 2, May 1, 2001

Click here for a full list of publications.

Education

  • LL.M., Georgetown University Law Center, 1971
  • J.D., University of Tennessee College of Law, 1967, Order of the Coif
  • B.S., The University of Tennessee, 1967

Bar and Court Admissions

  • District of Columbia
  • U.S. Supreme Court, 1970
  • U.S. Court of Appeals, District of Columbia Circuit, 1988
  • U.S. Court of Appeals, Federal Circuit, 1992
  • U.S. Tax Court, 1968
  • U.S. Court of Federal Claims, 1969
  • U.S. District Court, District of Columbia, 1972
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