Michael Quigley is a foreign attorney at Kim & Chang. He specializes in representing clients in tax controversy and litigation matters. For more than 25 years, he has concentrated on the resolution of tax disputes by negotiation and, when necessary, litigation before the courts.
Mr. Quigley has tried more than 50 civil tax cases before the U.S. Tax Court, the U.S. Court of Federal Claims and many U.S. federal district courts. These cases include disputes over transfer pricing, civil fraud penalties, jeopardy assessments, debt/equity issues, valuations, tax deferred exchanges, exempt organization UBIT, excise taxes, partnerships and TEFRA procedural issues, life insurance company taxation, export incentives under the DISC/FSC regime, disallowed corporate deductions under 162(f) and many other provisions of the Internal Revenue Code. He is nationally ranked in the United States by Chambers & Partners, is a master of the Inns of Court, and is frequently called upon to serve as specialty tax litigation counsel.