FacultyFaculty/Author Profile

Thomas D. Moffitt

Internal Revenue Service
Acting Deputy Associate Chief Counsel (Passthroughs & Special Industries)
Washington, DC, USA


B.A. The Ohio State University, 1976, J.D. Case Western Reserve University, 1980, LL.M. (Taxation) George Washington University, 1989.  Office of Chief Counsel, Internal Revenue Service, Tax Litigation Division, 1988-1991, Field Service Division 1991-2000, and Income Tax & Accounting Division 2000 to present.  Branch Chief, 2001- 2016, Special Counsel, 2016 to present.  Areas of responsibility have included advising on: capitalization of merger fees in hostile takeover transactions, loss treatment of fees incurred in abandoned white knight merger transactions, loss treatment upon bankruptcy filing for fees incurred and capitalized in a leveraged buyout (See, Field Service Advisory, 1996 WL 33320937), Treas. Reg. § 1.263(a)-4 (Intangibles), Treas. Reg. § 1.263(a)-5 (Facilitative Expenses), and Rev. Proc. 2011-29 (Success-Based Fees).
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