Philip Karter. Philip Karter focuses primarily on taxation debate and tax court points

Rehearse Destinations


Emory University, B.A. 1979

College of Madison Faculty of Law, J.D., 1982

Ny University college of regulation, LL.M. (Taxation), 1984


Pub Admissions

The Courtroom Admissions

U.S. Supreme The Courtroom

U.S. judge of is attractive towards 4th, Seventh, Eighth and Federal Circuits

U.S. Courtroom of Government Boasts

U.S. District legal for that Eastern District of Pennsylvania

U.S. region judge for that section of Columbia

U.S. District the courtroom for its region of Connecticut

U.S. Courtroom of Global Swap


Philip Karter focuses tax controversy and income tax litigation is significant. Inside the 37-year profession, Mr. Karter keeps litigated government income tax circumstances in the usa District surfaces, the United States income tax the courtroom while the usa the courtroom of Federal Claims, and asserted in the United States the courtroom of is of interest in numerous circuits. His or her variety test practice, which include plenty of panel and non-jury circumstances attempted to view, entails a wide variety of complex and high-profile tax concerns, countless with involved dilemmas of earliest perception. Mr. Karter’s deep knowledge in the income tax conflict and litigation processes, performing both for and against the federal government, likewise produces your with useful insights to be able to structure and report transaction to prevent yourself from future tax conflicts or, if these types of disagreements tends to be inevitable, to place these business into the optimal mild to successfully resist IRS scrutiny and concern.

Indicitive samples of tax controversy and court matters/issues managed by Mr. Karter add:

  • Dangerous takeover costs
  • Schedule shifting because income tax reduction transaction
  • Transfer evaluation configurations
  • Useless regular loss
  • Attentive cover agreements
  • Profits, estate and gift taxation price problem
  • Taxation and tax punishment dilemmas involving cryptocurrency (Bitcoin, Ethereum, etc.)
  • Concealed revenue also partner/partnership recharacterizations
  • Debt-equity swaps because monetary product troubles
  • Greenmail funds
  • International tax credit
  • Treatment income tax credit, low income property income tax loans, and economic progress loans
  • Move guideline income tax breaks
  • § 162(metres) certified performance-based settlement
  • Delinquent trust account duty under § 6672 (Confidence Account Data Recovery Fee (“TFRP”))
  • Techniques as staff member or independent specialist
  • § 7805(b) retroactivity of laws and disparate medication
  • §183 pastime losses
  • Wood destruction
  • Coal excise fees
  • Minimization of restrictions (§§ 1311 – 1314)
  • Res judicata and guarantee estoppel
  • Curiosity recomputations and netting
  • IDR reactions and paper production
  • IRS summon enforcement legal proceeding
  • Tax penalty problems

Mr. Karter has covered many various other income tax debate does matter for customers covering anything from money 500 providers to small business, joint endeavors and people that had been remedied making use of the IRS from the test amount, management is attractive or through alternate argument determination (ADR). And symbolizing taxpayers in all steps of taxation audits, is attractive and lawsuit, the man shows individual citizens for the next spots:

  • Desires for Exam Reconsideration
  • Has in bargain
  • Installment cost arrangements
  • Tax lien and levy releases
  • Tax lien dependence
  • Compilation Due steps (CDP) process, is attractive and Tax legal lawsuit
  • Unlawful levy assertions
  • Problems to praise levy activities
  • Flawed return actions
  • Angelic spouse therapy and equitable cure under § 6015(f)
  • Foreign financial levels revealing specifications, including OVDP articles
  • Residential voluntary disclosures
  • Eggshell audits
  • Taxpayer Suggest Service (TAS) articles

In advance of joining Chamberlain Hrdlicka in 2007, Mr. Karter got a partner at Miller & Chevalier and formerly was used as a trial lawyer making use of the U.S. office of Justice Tax department, exactly where he was honored utilizing the team’s great attorneys honor.

Mr. Karter also is surely a select few solicitors recognized as a national council in taxation debate and litigation by Chambers UNITED STATE and so the US professional 500 lawsuit and taxation books that is choosing national tax controversy lawyers located in Pennsylvania to receive nationwide respect within the famous Chambers standing publishing .

Chambers also offers positioned Chamberlain Hrdlicka as one of the best taxation debate attorneys in america towards 10th successive yr, which correlates with Mr. Karter’s signing up for the organization. He will be likewise perennially known as within the ideal legal professionals in America®, the lawful profession’s eldest and many recognized peer-review newspapers, and recognized as “Lawyer of the season” in Tax court and conflict for Philadelphia from inside the 2019 version. The representative score program Avvo likewise assigns Mr. Karter a 10, the highest ranking.

Mr .Karter provides expressed on different tax problems vendor American Bar group’s part of Taxation, the income tax professionals Institute, the Federal pub organization, the brand new York institution School of Law, the Georgetown school rules heart, The south government Tax Institute, the Palm ocean taxation Institute, as well as other status pub and professional associations. He can be currently a member of the Philadelphia Bar relationship’s Tax Counsel.

In conjunction with their extended profession in taxation conflict and court, Mr. Karter spent some time working for quite a while on many tax planning matters, with a particular focus on investment partnerships. They currently harmonizes with real-estate developers and people in Qualified Opportunity Area (QOZ) projects certified by brand new Inner Sales Signal §1400Z. Mr. Karter furthermore sustains an active application assisting employers decide both § 831(a) and § 831(b) captive cover arrangements.

Major Situations

[April 2017] Obtained “no change” letters (complete IRS concessions) for an essential low-income cover task developer/tax account syndicator following the IRS conceded proposed total audit manipulations of $5 million for claimed masked revenue by collaborations with their associates of status lower income home income tax breaks. In addition received one concession of IRS $one million modification against syndicator saying that sales of relationship passion comprise everyday profits rather than funds gain.