Mr. Lynam practices primarily in the area of tax whistleblower claims and federal tax controversies.  Prior to joining The Ferraro Law Firm, Mr. Lynam was Counsel at Miller & Chevalier Chartered, in Washington, D.C., and was an Associate with Baker & Mckenzie LLP in the Chicago and San Diego offices.  Both firms' tax controversy groups are ranked as one of the top five tax litigation practices in the United States by Chambers & Partners USA.  Mr. Lynam practiced in the areas of federal tax controversy and tax appeals, with a focus on international tax matters.   He has represented multi-national corporations and high-net-worth individuals at all levels of a tax controversy before the Internal Revenue Service and in litigation with matters often involving deficiencies and refunds in the hundreds of millions to billions of dollars.  Mr. Lynam has specialized in controversies involving partnership issues, transfer pricing, interest allocation, R&E credit, and tax-advantaged transactions.     

Mr. Lynam's practice before the Internal Revenue Service includes making submissions to the IRS Whistleblower Office, litigating IRS Whistleblower Office award determinations before the U.S. Tax Court, and also handling tax disputes from the audit level through litigation and appellate review, including IRS Appeals, Competent Authority and alternative dispute resolution procedures such as the Pre-filing Agreement and Advanced Pricing Agreement programs.  He also regularly counsels taxpayers on steps to be taken before controversies with the Internal Revenue Service arise and strategic considerations with respect to filing claims for refund.  Mr. Lynam's pro bono practice has focused primarily on criminal defense including a grant of clemency in a post-conviction death penalty case and a not-guilty verdict in a juvenile murder trial.  He has won numerous awards for his pro bono work. 

Mr. Lynam is a 2006-2007 John S. Nolan Fellow, awarded by the American Bar Association Section of Taxation. He speaks frequently at the American Bar Association and Tax Executives Institute (TEI) on TEFRA partnership litigation, managing tax controversies, and new technologies in the courtroom.  He is the current chair of the TEFRA subcommittee of the ABA Section of Taxation, Court Procedure & Practice committee and the immediate past chair of the Technology in the Courtroom subcommittee. 

In addition to non-docketed matters, Mr. Lynam's work on docketed tax cases include: