FacultyFaculty/Author Profile
Michael M. Lloyd

Michael M. Lloyd

Miller & Chevalier Chartered

Washington, DC, USA


Michael Lloyd practices in the areas of tax and employee benefits with a focus on Foreign Account Tax Compliance Act (FATCA), information reporting and withholding on cross-border payments (e.g., Forms 1042 and 1042-S, etc.), backup withholding, employment taxation, the treatment of fringe benefits, cross-border compensation, domestic information reporting (e.g., Forms W-2, 1099, 1095 series returns, etc.), penalty abatement, and general tax planning and controversy matters. Mr. Lloyd advises large U.S. and foreign multinationals regarding compliance with information reporting and withholding issues, as well as a range of other federal and state tax issues.

Mr. Lloyd recently completed a three-year term on the IRS Information Reporting Program Advisory Committee (IRPAC), during which time he worked with the IRS on FATCA, the Affordable Care Act (ACA or Obamacare) reporting issues, Form 1099-K reporting issues, and civil penalty administration. IRPAC provides a public forum for discussion of relevant information reporting issues of concern between IRS officials and public representatives. He has also testified before the U.S. Treasury Department and the IRS regarding proposed federal tax regulations. In 2005, the ABA Tax Section recognized Mr. Lloyd as a John S. Nolan Fellow.

Prior to joining Miller & Chevalier, Mr. Lloyd was an associate in the Tax practice group of Baker & McKenzie LLP in Washington, D.C.  Before that he served as a Tax Manager for a publicly traded multinational, where he managed federal and state tax examinations and appeals, including matters involving foreign taxes.  In addition, he performed domestic and international tax planning, including issues related to the repatriation of foreign earnings, U.S. export tax benefits, research credits, and planning for foreign expansion.

Mr. Lloyd has appeared as a guest speaker on IRS Live and at seminars hosted by Thomson Reuters OneSource, Bloomberg BNA | CITE, IRSCompliance, and Networking Seminars.  He also speaks before other organizations such as the Tax Executives Institute (TEI), the American Payroll Association (APA), International Accounts Payable Professionals (IAPP), the Blue Cross and Blue Shield Association, the National Association of College and University Business Officers (NACUBO), and the National Restaurant Association.

While at the University of Maryland School of Law, Mr. Lloyd was the recipient of many honors and awards, including the Sam Allen Memorial Prize for Leadership and Scholarship, and the best oral advocate award for the 2000 and 2001 Mugel National Tax Moot Court Competitions.

Rankings and Recognition

  • Chambers USA:Employee Benefits & Executive Compensation (District of Columbia), 2014 - 2015
  • John S. Nolan Fellow, Section of Taxation, American Bar Association, 2005
  • Legal 500:Labor & Employment:Employee Benefits and Executive Compensation, 2013 - 2014

Professional and Community Involvement

  • Former Member, Information Reporting Program Advisory Committee, Internal Revenue Service, 2011 - 2013
  • Member, Section of Taxation, American Bar Association

Bar Admissions

  • District of Columbia
  • Maryland

Court Admissions

  • United States Tax Court
  • United States Court of Federal Claims
  • United States Court of Appeals for the Federal Circuit
  • United States Court of Appeals for the Fourth Circuit

Education

  • J.D., University of Maryland School of Law, Order of the Coif, Order of Barristers, 2001
  • B.S., Mount St. Mary’s College, 1991
Michael M. Lloyd is associated with the following items:
CHB Chapters  CHB Chapters Miller & Chevalier Memorandum: Cross-Border Services and Employment Tax Issues (April 29, 2016) - Basics of International Taxation 2017, Tuesday, July 18, 2017
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