Verified profile

Christina Norman

Associate at Baker McKenzie LLP

Christina Norman's profile photo
LocationChicagoUnited States
Current roleTax Controversy AssociateBaker & McKenzie LLP · since Sep 2018

About

Christina Norman is an associate in Baker McKenzie's Global Tax Practice Group in Chicago. She regularly advises both multinational corporations and individuals at all stages of tax disputes, from audit to administrative appeal and litigation before the United States Tax Court and other federal courts.

Christina maintains an active pro bono practice, representing clients impacted by gender-based violence in administrative expungement appeals of DCFS indicated findings as well as educationally challenged children regarding their right to a public education. She has also been a mentor in the North America Tax Practice Group's annual tax mentorship program in partnership with the National Black Law Students Association since its start in 2020.

Roles

Sep 2018–Present
Current role

Tax Controversy Associate

Baker & McKenzie LLP

Chicago, Illinois

Civil LitigationTax ExaminingAppellate LitigationTax AttorneyTax Law

Christina’s practice focuses on a variety of tax controversy matters including transfer pricing disputes, refund litigation, and other domestic and international tax disputes. She works with clients in a diversity of industries, including technology and the life sciences.

May 2017–Jul 2017
Former role

Summer Associate

Baker & McKenzie LLP

Chicago, Illinois

Civil Litigation
May 2016–Jul 2016
Former role

Legal Intern

Office of the Governor

(appointed)Illinois

Law ClerkLegal Assistance
Nov 2014–Aug 2015
Former role

Technical Recruiter

Synectics Inc.

Recruiter
Jan 2013–May 2013
Former role

English Teacher

Colegio de La Salle

Greater Bilbao Metropolitan Area

High School Teacher
May 2012–Jan 2014
Former role

Financial Planning Intern

Vermillion Financial Advisors

Planning, Policy, StrategyFinance

Representative matters

Legal Matters

September 2025

-Amgen Inc. v. Commissioner, United States Tax Court, Docket No. 16017-21 (multibillion-dollar transfer pricing dispute) -Cross Refined Coal, LLC v. Commissioner, United States Tax Court Docket No. 19502-17 (challenge to claimed section 45 credits) -Successful representation of numerous pro bono clients in administrative hearings and Chancery Court against the Illinois Department of Child and Family Services.

Recognition

Honors

Ones to Watch for Commercial Litigation, Litigation and Controversy: Tax and Tax Law

Best Lawyers

September 2025

Recognized as Best Lawyers: Ones to Watch for Commercial Litigation, Litigation and Controversy: Tax and Tax Law, 2026

Publications & speeches

Ninth Circuit Holds Mandatory Repatriation Tax is Constitutional

North America Tax News and Developments, Baker McKenzie

July 2022

Link

Eleventh Circuit Agrees that the Federal Circuit Effectively Has Control Over All Overpayment Interest Suits

North America Tax News and Developments, Baker McKenzie

July 2021

Link

Federal Circuit Effectively Assumes Control Over All Overpayment Interest Suits

North America Tax News and Developments, Baker McKenzie

August 2020

In September 2017, Bank of America filed suit in the Western District of North Carolina seeking to recover both overpaid interest on underpayments (interest a taxpayer owes to the IRS) and interest on overpayments (interest the IRS owes to a taxpayer) arising under 26 U.S.C. §§ 6601 and 6611.

Link

Schneider Electric Victory

North America Tax News and Developments, Baker McKenzie

September 2019

In the Tax Court, the IRS challenged the allocation of Code Section 45 credits and deductions stemming from Schneider Electric’s (“Schneider”) investment in a partnership created to refine coal. The critical questions were, first, whether Cross Refined Coal LLC (“Cross”) was a bona fide partnership, and second, whether Schneider and the other members of the partnership, Fidelity Investments (“Fidelity”) and Arthur J. Gallagher & Co., were bona fide partners. In a rare set of circumstances for a case of this size, Judge David Gustafson issued a bench opinion at the end of trial. The bench opinion, which Judge Gustafson read on August 14, concluded that Schneider, along with the other members, were bona fide partners entitled to their claimed credits and deductions.

Link

Best Practices for Maintaining Privilege

Dell Technologies, Inc. & Baker McKenzie Central Texas TEI Tax Workshop — Texas

June 2023

Co-presenter

Key Developments and Trends in Transfer Pricing

TEI Wisconsin

September 2022

Co-presenter

Two Years into the Pandemic: The Impact on Global Tax Controversies

Tax Executive Institute Tax School — Houston

March 2022

Co-presenter

Federal Tax Controversies

CLE Course, ProLawCLE

October 2020

Co-presenter