Verified profile

Daniel A. Rosen

Partner at Baker McKenzie

Daniel A. Rosen's profile photo
LocationNew YorkUnited States
Current rolePartnerBaker McKenzie LLP · since Jul 2014
Government service16yrsInternal Revenue Service (IRS)

About

Daniel A. Rosen is a senior counsel in the North America Tax Practice Group in New York. He is a seasoned tax lawyer with over 16 years of experience with the Internal Revenue Service. Mr. Rosen was a key participant in the drafting of published guidance and administrative directives involving judicial doctrines for the IRS Large Business and International Division (LB&I). He served as IRS counsel in many cases that resulted in published opinions and is a frequent speaker for George Washington University School of Law, the Practising Law Institute, Tax Executives Institute and the ABA. Additionally, Mr. Rosen served during law school as business editor of the Hofstra Law Review. He is an adjunct professor of law at New York Law School.

Roles

Jul 2014–Present
Current role

Partner

Baker McKenzie LLP

New York, New York

Strategy & TransactionsTax ExaminingTax AttorneyTax Law

Mr. Rosen's practice focuses upon large case tax litigation and administrative tax controversies. He has been responsible for litigating some of the largest, most complex, and most sensitive cases pending before the United States Tax Court. He has litigated precedent-setting cases involving a wide variety of international and domestic tax issues, including transfer pricing, hybrid instruments, corporate and individual tax shelters, and research and development tax credits. He has worked closely with the US Department of Justice, Tax Division, on related cases and cross assignments, and has advised LB&I executives, managers and examiners on tax controversy matters, including settlement initiatives.

Mr. Rosen has broad experience representing clients under investigation by the US Congress, including the Permanent Subcommittee on Investigations. He assists clients during all phases of investigation, including responding to information and document requests, witness interviews, and hearings

May 2006–Jun 2014
Former role

Special Trial Attorney

Internal Revenue Service (IRS), Office of Chief Counsel

(appointed)New York

Tax AttorneyTax Law
Aug 2000–May 2006
Former role

Attorney/Lead Issue Counsel (Research Credit)

Internal Revenue Service (IRS), Office of Chief Counsel

(appointed)New York

AttorneyTax AttorneyTax Law
Mar 1998–Aug 2000
Former role

Attorney

Internal Revenue Service (IRS), Office of Chief Counsel

(appointed)

AttorneyTax Attorney
Aug 1996–Mar 1998
Former role

Associate

Tenenbaum Law, PC

New York, New York

Legal Officers and Practitioners

Representative matters

Legal

July 2025

Cross Refined Coal, LLC v. Commissioner, No. 19502-17 (T.C. 2017) John Hancock Life Ins. Co. v. Commissioner, 141 T.C. 1 (2013) (lease-in/lease out and sale-in/lease out transactions) Eaton Corp. v. Commissioner, 140 T.C. 410 (2013) (transfer pricing) Historic Boardwalk Hall, LLC v. Commissioner, 136 T.C. 1 (2011), rev’d and remanded, 694 F.3d 425 (3d Cir. 2012), cert. denied, 133 S. Ct. 2734 (2013) (rehabilitation tax credit) Wilmington Partners L.P. v. Commissioner, T.C. Memo. 2009-193, aff’d in part and remanded in part, 2012 U.S. App. LEXIS 18941 (2d Cir. Sep. 10, 2012) (off-balance-sheet financing transaction) Bausch & Lomb Inc. v. Commissioner, T.C. Memo. 2009-112, appeal dismissed, 410 Fed. App’x 367 (2d Cir. 2010) (off-balance-sheet financing transaction) Union Carbide Corp. v. Commissioner, T.C. Memo. 2009-50, aff’d, 697 F.3d 104 (2d Cir. 2012), cert. denied, 133 S. Ct. 1626 (2013) (research credit)

Recognition

Honors

Recommended Lawyer, U.S. Taxes: Contentious

Legal 500

January 2018

Publications & speeches

The IRS’s Pincer Movement on Appeals Independence

Bloomberg BNA Daily Tax Report

June 2017

Author

Chief Counsel’s Comments on Challenges to IRS Rulemaking

Tax Notes

July 2025

Author

United States: Supreme Court sustains IRS’s power to issue no-notice summons, but indicates that power is not unlimited

bakermckenzie.com

May 2023

On 18 May 2023, the Supreme Court sided with the IRS in a dispute that centered on the agency’s power to issue summons for bank account records without notice to the interested account holders. The court’s decision, however, is far from an unmitigated victory for the agency. In fact, the majority and concurring opinions reflect the court has significant reservations about the IRS’s use of no-notice summons, particularly in cases involving innocent third parties.

Link

United States: IRS proposes regulations further limiting Attorney outside Contractor participation in summons interviews

bakermckenzie.com

July 2020

The Internal Revenue Service (IRS) has issued new proposed regulations that would further limit the IRS's ability to use private attorneys as contractors. The newly proposed regulations, published on 7 August 2020 ("2020 Proposed Regulations"), replace proposed regulations issued in 2018. The 2020 Proposed Regulations are the IRS's first response to the 1999 passage of the Taxpayer First Act, which barred nongovernmental attorneys from questioning witnesses under oath in summons interviews. The newly proposed regulations forbid the IRS from sharing taxpayer books and records with attorney outside contractors, except under limited conditions. The newly proposed regulations also forbid outside contractors from asking a summoned person's representative to clarify an objection or an assertion of privilege.

Link

Uncertainty in the United States and its Effect on Tax Disputes

Baker McKenzie Global Tax Disputes Forum, New York, N.Y.

December 2017

Moderator

Practical Privilege Issues for In-House Tax Professionals

TEI New York Chapter/Baker McKenzie Joint Evening Program, New York, N.Y.

November 2017

Speaker

Tax Controversy Developments

TEI St. Louis Tax Workshop

November 2017

Speaker