Andy focuses on tax controversies, both civil and criminal, in trial and appellate courts and at the agency level. In the course of his career, Andy has briefed and argued more than 50 cases before the United States Courts of Appeals. He also regularly represents clients in district court, the Court of Federal Claims, and the U.S. Tax Court. He combines a deep knowledge of tax law with extensive litigation experience and creativity.
Andy also regularly represents taxpayer advocacy organizations, members of Congress, and professors as amicus curiae in important cases before the Supreme Court and lower courts, including the Center for Taxpayer Rights, the National Taxpayers Union, and the American College of Tax Counsel.
At the trial and administrative level, Andy’s experience extends to a wide range of sophisticated tax issues, particularly partnership audits and proceedings under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) and the replacement in the Bipartisan Budget Act of 2015 (BBA).
Before joining Kostelanetz, Andy spent more than a decade as a litigator with the U.S. Department of Justice Tax Division in the Appellate Section and the Court of Federal Claims Section. He received the Tax Division’s Outstanding Attorney Award five times and a Special Commendation for his service as Counsel to the Deputy Assistant Attorney General for Appellate and Review.
He also spent four years in academia as Practice Professor of Law at Temple University Beasley School of Law, where he served as Director of the Graduate Tax Program and founding Director of the Low-Income Taxpayer Clinic. Andy began his legal career clerking for Judge Stanley Marcus on the Eleventh Circuit and Chief Justice Deborah Poritz on the New Jersey Supreme Court.
Andy is a member of the Board of Regents of the American College of Tax Counsel, chair of the Tax Audits and Litigation Subcommittee of the D.C. Bar, a member of the Argrett Fellowship Committee of the ABA Tax Section, and an adjunct professor at American University Washington College of Law. He is a frequent writer and speaker on tax issues.
Andy is an active member of the bar in D.C. and California. He received his B.A., magna cum laude, from Bowdoin College, his J.D., cum laude, from the University of Pennsylvania Law School, and his LL.M. in Taxation from Georgetown University Law Center.
Representative Matters
LaRosa v. Commissioner, 176 F.4th 323 (4th Cir. 2026), obtaining reversal of Tax Court opinion that the taxpayer was ineligible for innocent spouse relief on the basis that an erroneous refund did not give rise to a tax liability;
Alta Wind I Owner Lessor C, LLC v. United States, 897 F.3d 1365 (Fed. Cir. 2018), securing reversal of a lower court judgment in an energy credit case based on the basis calculation of the country’s then-biggest wind farm;
Russian Recovery Fund Ltd. v. United States, 851 F.3d 1253 (Fed. Cir. 2017), defending judgment in a distressed asset/debt tax shelter case that focuses on economic substance and existence of a bona fide partnership;
Logan Trust (Tigers Eye Trading, LLC) v. Commissioner, 794 F.3d 656 (D.C. Cir. 2015), addressing the Tax Court’s jurisdiction to determine penalties in a TEFRA partnership proceeding.
Union Carbide Corp. v. Commissioner, 697 F.3d 104 (2d Cir. 2012), establishing that the research tax credit does not include costs of supplies to produce goods for sale while conducting research on the production process.
Arden Row Assets LLC v. Commissioner, 11th Cir. No. 26-12413 (pending), appeal of a Tax Court order denying the partnership’s motion to enforce settlement in a conservation easement case.
Filed an amicus curiae brief on behalf of the Center for Taxpayer Rights in Wepplo v. Commissioner, T.C. No. 36722-21, dated August 28, 2026.
Filed an amicus curiae brief on behalf of 85 Members of Congress in Community Economic Development Center of Southeastern Massachusetts v. Bessent, 1st Cir. No. 26-1329, dated July 30, 2026.
Filed an amicus curiae brief on behalf of the Center for Taxpayer Rights and the National Taxpayers Union in Hirsch v. U.S. Tax Court, S. Ct. No. 25-739, dated January 21, 2026.
Filed an amicus curiae brief on behalf of the American College of Tax Counsel in Salvador v. United States, S. Ct. No. 24-108, dated August 29, 2024.
Filed an amicus curiae brief on behalf of the American College of Tax Counsel in Zilka v. City of Philadelphia, S. Ct. No. 23-914, dated March 25, 2024.
Filed an amicus curiae brief on behalf of Professors Reuven Avi-Yonah, Clinton G. Wallace & Bret Wells in Moore v. United States, S. Ct. No. 22-800, dated October 19, 2023.
Professional Activities and Associations
