Mark Roche

Mark Roche practices in the areas of tax controversy and white-collar criminal defense. Mr. Roche routinely represents corporations and individuals before the Internal Revenue Service, the Department of Justice and the Securities and Exchange Commission, as well as in litigation in federal and state court. Mr. Roche represents companies and individuals in complex tax and white-collar criminal matters. Mr. Roche’s tax practice includes representing corporate taxpayers across a variety of industries in all stages of federal tax controversies, from audit to litigation. Mr. Roche has significant experience in disputes involving transfer pricing, subpart F, R&D credits, and tax penalties. He was a member of the trial team in VERITAS v. Commissioner, a landmark taxpayer victory relating to cost-sharing buy-ins in the United States Tax Court. Mr. Roche’s white collar defense practice includes matters involving allegations of tax fraud, Foreign Corrupt Practices Act violations, and securities law violations. Mr. Roche has argued in federal district court and state court on a number of criminal matters and has represented clients before the Department of Justice, the Securities and Exchange Commission and in grand jury proceedings. Mr. Roche’s article regarding the SEC’s power to toll the statute of limitations in enforcement proceedings has been cited by petitioners and amicus to the United States Supreme Court.

In brief After initially granting certiorari and hearing oral arguments in In re Grand Jury ─ a matter concerning the application of the attorney-client privilege to dual-purpose communications ─ the United States Supreme Court “dismissed as improvidently granted” the case. Tax practitioners had hoped that a ruling by the Supreme Court would resolve a circuit split regarding the extent to which such communications fall within the ambit of the privilege. Background As a general rule, a lawyer’s…