Nathan P. Wacker concentrates his practice in the area of tax controversy. He represents large financial institutions, multinational corporations and individuals at various stages of federal income tax controversy, including audits, administrative appeals, and trial and appellate judicial proceedings.
Wacker’s experience covers a wide range of complex tax issues, including transfer pricing, administrative law challenges to regulations, foreign tax credits, judicial substance doctrines (including economic substance and step transaction), various income tax treaty issues, classification of assets as ordinary or capital, and cross-border withholding.
Lawdragon Honors
| Honor | Year | Practice |
|---|---|---|
| The 2026 Lawdragon 500 Leading Global Tax Lawyers | 2026 | Tax, Controversy, Litigation |
| The Inaugural Lawdragon 500 Leading Global Tax Lawyers | 2025 | Tax, Controversy, Litigation |
Wacker’s ongoing representative cases include:
- Eaton Corp. & Subsidiaries v. Commissioner; Eaton Worldwide LLC, Eaton Holding II S.A. R.L., A Partner Other Than the Tax Matters Partner v. Commissioner; Eaton Corp. & Subsidiaries, as successors by mergers v. Commissioner; Eaton Worldwide LLC, Eaton Holding II S.À. R.L., Tax Matters Partner v. Commissioner (U.S. Tax Court): Multiple ongoing cases involving significant issues relating to the transfer pricing of various transactions and the taxation and treatment of a partnership for purposes of applying the subpart F provisions of the Internal Revenue Code.
- SIH Partners, LLLP, Explorer Partner Corp., Tax Matters Partner v. Commissioner (U.S. Tax Court): Ongoing case on behalf of Susquehanna International Group, LLP involving the taxation of dividends paid on Swiss equities.
Wacker’s recent representative cases include:
- Eaton Corporation v. Commissioner (U.S. Tax Court; U.S. Court of Appeals for the Sixth Circuit): 2022 victory in the Sixth Circuit in the first case involving a court’s review of an IRS decision to retroactively cancel an advance pricing agreement. The Sixth Circuit ruled for Eaton “on all issues,” unanimously affirming a 2017 Tax Court decision.
- Starr International Company, Inc. v. United States (U.S. District Court for the District of Columbia; U.S. Court of Appeals for the D.C. Circuit): The case, dismissed in 2019, involved the first taxpayer attempt to challenge a U.S. competent authority decision to deny discretionary relief under a tax treaty.