Senior Attorney, National Taxpayers Union Foundation
Tyler Martinez is a Senior Attorney at the Taxpayer Defense Center, the strategic litigation arm of National Taxpayers Union Foundation. He has experience setting up nonprofit public interest arms for multiple organizations in the Washington, DC area and thus has experience in First Amendment, Tax, and Administrative Law. He has practiced strategic litigation against government overreach since 2011, handling federal and state cases across the country.
Tyler’s interest in strategic public interest work and in tax law comes down to the simple principle: getting the government out of people’s business. Transparency is for the government, but privacy is for the people. He finds and focuses on examples of government overreach particularly those involving use of private information, dragnet data collection, and other attacks on privacy of association.
Tyler earned his Juris Doctor from the University of Colorado Law School, while winning accolades for his advocacy skills and serving as Executive Editor of the Journal on Telecommunications and High Technology Law. He is licensed to practice law in Colorado and the District of Columbia. He is further admitted to the bars of the following federal courts: Supreme Court of the United States, D.C. Circuit, First Circuit, Second Circuit, Third Circuit, Fourth Circuit, Fifth Circuit, Eighth Circuit, Tenth Circuit, and various federal district courts across the country.
Professor of Law, University of Cincinnati College of Law
Professor Stephanie Hunter McMahon has taught courses in tax law and legal history at the University of Cincinnati College of Law since 2008, and while doing so has won two of the law school’s teaching awards, its faculty excellence award, and its award for scholarship.
To date, much of her scholarship explores the relationship between taxation and the public’s perception of taxation with respect to families and the application of administrative law to tax. Her interest in the development of tax policy led her to write Principles of Tax Policy for West’s Concise Hornbook Series. In the last two years, she has begun scholarship focusing on the tax treatment of disadvantaged groups, both women seeking abortions in states that do not provide access to care and the discriminatory tax treatment of inmate labor.
Her writings have been published in peer-reviewed journals, The Tax Lawyer (ABA journal), Florida Tax Review, and the Virginia Tax Review, as well as student-reviewed journals, such as Northwestern Law Review, Washington Law Review, and Michigan State Law Review. Professor McMahon received her J.D. from Harvard Law School and PhD in American history from the University of Virginia. Following law school, Professor McMahon practiced in the New York offices of Cravath, Swaine & Moore and Skadden, Arps, Slate, Meagher & Flom.
Partner, Jones Day
Ray Wiacek is one of the world’s leading international tax lawyers. He represents multinational corporations on cross-border financings, international acquisitions and reorganizations, and transfer pricing. He is particularly skilled at global planning involving intellectual property. Ray also defends his advice, favorably resolving tax disputes ranging from the proper pricing of foreign autos to the effectiveness of an agreement to share R&D costs worldwide. He is currently challenging the IRS’ anti-inversion regulations in court.
Ray negotiated and closed billions of dollars of cross-border financings for Bank of America against many of the leading banks in Europe. He led the worldwide team integrating Warner-Lambert and Pharmacia with Pfizer after Pfizer’s overhaul of those companies. This included the disposition of nonstrategic assets, such as Schick and Wilkinson Sword to Energizer and Chiclets and Dentyne to Cadbury. Ray also led the team that implemented a worldwide business and tax plan for Halliburton.
In addition to Bank of America, Pfizer, and Halliburton, representative clients have included Bridgestone/Firestone, Celgene, Dow Corning, H.J. Heinz, Isuzu Motors, JP Morgan, Transworld Oil, and United Coal.
Ray has testified many times on international tax matters before Congress and the Internal Revenue Service. He has been listed every year in the Chambers guide to best lawyers, with clients describing him as “pragmatic and deal oriented,” “an excellent negotiator,” with “superb technical skills and analytic ability.”
Of Counsel, Covington & Burling LLP
The Honorable Paul J. Ray is currently Of Counsel at Covington & Burling LLP where he advises clients on regulatory opportunities and challenges and helps them formulate and execute advocacy strategies for their regulatory policy priorities before the executive branch and Congress.
During the first Trump Administration, Paul held various senior positions at the Office of Information and Regulatory Affairs (OIRA) within the White House’s Office of Management and Budget, including as acting, and then Senate-confirmed, head of the office. As OIRA Administrator (the "regulations czar"), Paul supervised the review of hundreds of regulations from across the government, drafted numerous executive orders governing the regulatory process, and led the Administration’s regulatory reform effort. As a result of this experience, Paul is well-positioned to help clients understand and achieve regulatory policy priorities in the context of the government’s regulatory agenda and ongoing reform efforts.
Most recently, Paul was also the Director of the Roe Institute for Economic Policy Studies at The Heritage Foundation. In that role, he supervised the formulation of the Foundation’s economic and regulatory policy recommendations and provided technical assistance to congressional committees and staff regarding legislative changes to the regulatory process. In addition to his role at The Heritage Foundation, Paul also served as a Senior Advisor at a strategic advisory firm. Before his time in government, Paul practiced law at a law firm in Washington, specializing in administrative law matters.
Prior to his role at the White House, Paul was Counselor to the Secretary at the U.S. Department of Labor. There he led departmental efforts in high-profile rulemakings and helped formulate the Department’s legal positions and strategy.
Paul served as a law clerk to Supreme Court Justice Samuel Alito and as a law clerk to the Honorable Debra Livingston of the U.S. Court of Appeals for the Second Circuit.
Paul is a thought leader in the conservative legal movement and is a frequent commentator and speaker on regulatory policy and reform matters, including at law schools, professional gatherings, and other venues. He is the Chairman of Innovations in Peacebuilding International and the Regulatory Process Working Group of the Federalist Society’s Regulatory Transparency Project and a public member of the Administrative Conference of the United States. Paul is also an adjunct lecturer at the Hillsdale College School of Government.
Professor of International Relations, Stanford University
Stephen D. Krasner is the Graham H. Stuart Professor of International Relations at Stanford, and a Senior Fellow at the Freeman Spogli Institute, the Hoover Institution, and at SIEPR.
From February 2005 to April 2007 he was Director of the Policy Planning Staff at the Department of State. In 2002 he served as Director for Governance and Development at the National Security Council. He is a member of the Board of Directors of the United States Institute of Peace, and was a member of the Foreign Policy Advisory Board of the Department of State from 2012 to 2014. He received his B.A. from Cornell in 1963, M.A. from Columbia in 1967, and Ph.D. from Harvard in 1972.
Before coming to Stanford in 1981 he taught at Harvard and UCLA. He was the Chair of the Political Science Department from 1984 until 1991, Senior Associate Dean for the Social Sciences from 2010-2013, and Deputy Director of the Freeman Spogli Institute from 2007 to 2013. He edited International Organization from 1986 to 1992. His writings have dealt primarily with the political determinants of international economic relations, American foreign policy, and sovereignty. He is currently investigating the impact of external actors on domestic authority structures in weak states.
He was a fellow at the Center for Advanced Studies in the Behavioral Science in 1987-88 and at the Wissenschaftskolleg zu Berlin 2000-2001. He has been a Marcator Fellow at the Free University Berlin since 2014. Professor Krasner is a Fellow of the American Academy of Arts and Sciences and a Member of the Council on Foreign Relations.
Professor Emeritus of Law, Antonin Scalia Law School, George Mason University
Jeremy A. Rabkin is a Professor Emeritus of Law at the Antonin Scalia Law School, George Mason University. Before joining the faculty in June 2007, he was for over two decades a professor in the Department of Government at Cornell University. Professor Rabkin serves on the board of directors of the Center for Individual Rights, a public interest law firm based in Washington, D.C. Previously he was a board member of the U.S. Institute of Peace and the board of academic advisors of the American Enterprise Institute.
Professor Rabkin’s books include Law Without Nations? (Princeton University Press, 2005). He authored “If You Need a Friend, Don’t Call a Cosmopolitan,” a chapter in Varieties of Sovereignty and Citizenship (Sigal R. Ben-Porath & Rogers M. Smith eds., University of Pennsylvania Press, 2012). His articles have appeared in major law reviews and political science journals and his journalistic contributions in a range of magazines and newspapers, including the Washington Post and the Wall Street Journal.
Warren Distinguished Professor of Law, University of San Diego School of Law
Michael D. Ramsey is Warren Distinguished Professor of Law at the University of San Diego School of Law, where he teaches and writes in the areas of Constitutional Law, Foreign Relations Law and International Law. He is the author of The Constitution’s Text in Foreign Affairs (Harvard University Press), co-editor of International Law in the U.S. Supreme Court: Continuity and Change (Cambridge University Press), and co-author of two casebooks, Transnational Law and Practice (2d ed., Aspen) and International Business Transactions: A Problem-Oriented Coursebook (14th ed., West). His scholarly articles have appeared in publications such as the Yale Law Journal, the University of Chicago Law Review, the Georgetown Law Journal and the American Journal of International Law. He received his B.A. magna cum laude from Dartmouth College and his J.D. summa cum laude from Stanford Law School. Prior to teaching, he served as a judicial clerk for Judge J. Clifford Wallace of the United States Court of Appeals for the Ninth Circuit and for Justice Antonin Scalia of the United States Supreme Court, and practiced law with the law firm of Latham & Watkins, where he specialized in international finance and investment. He has taught as a visiting professor at the University of California, San Diego, in the Department of Political Science and at the University of Paris – Sorbonne, in the Department of Comparative Law.
Counsel, Latham & Watkins LLP
Joshua Wu, former Deputy Assistant Attorney General (DAAG) for Appellate and Review in the Tax Division of the US Department of Justice (DOJ), counsels and advocates for companies and high net worth individuals on all aspects of tax controversies and litigation.
Mr. Wu advises on issues ranging from tax accounting disputes, to corporate and partnership transactional issues, international questions, employee benefits matters, and tax exempt controversies. He brings a unique knowledge base and skillset to his clients, drawing on his experience both in senior leadership roles in the DOJ’s Tax Division and in private practice.
Most recently, when Mr. Wu served as DAAG, he oversaw virtually all appeals in civil federal tax cases throughout the country and managed a 40-lawyer team. He also represented the United States in appellate oral arguments, evaluated and approved significant civil settlement offers, and furnished advice to the Tax Division’s trial sections in complex tax cases.
Mr. Wu previously served as DAAG for Policy and Planning, where he led the Office of Management and Administration (OMA) at DOJ. In that role, he led the operational functions of the Tax Division, and led the Office of Legislation and Policy, which works with the Department of Treasury, the IRS, and other agencies on legislative, regulatory, and policy initiatives. Prior to his government service, Mr. Wu was a partner at a large international law firm. He also worked as an associate at Latham.
Executive Vice President, Goldwater Institute
Christina Sandefur is the Executive Vice President at the Goldwater Institute. She develops policies and litigates cases advancing healthcare freedom, free enterprise, private property rights, free speech, and taxpayer rights.
Christina is a co-drafter of the Right to Try initiative, now federal law, which protects terminally ill patients' right to try safe investigational treatments that have been prescribed by their physician but are not yet FDA-approved. She has won important victories for property rights in Arizona and works nationally to promote the Institute's Private Property Rights Protection Act, a state-level reform that requires government to pay owners when regulations destroy property rights and reduce property values.
Christina is the co-author of the book Cornerstone of Liberty: Private Property Rights in 21st Century America (2016). She is a frequent guest on national television and radio programs, has provided expert legal testimony to various legislative committees, and is a frequent speaker at conferences. She is the recipient of the 2018 Buckley Award in recognition of her leadership in the freedom movement, and she is an Advisory Board Member of the Network of enlightened Women. Christina serves on the board of the Phoenix Lawyers Chapter of the Federalist Society and is a member of the executive committee for the Federalist Society's Regulatory Transparency Project: FDA & Health.
Christina is a graduate of Michigan State University College of Law and Hillsdale College.
Executive Vice President, Goldwater Institute
Christina Sandefur is the Executive Vice President at the Goldwater Institute. She develops policies and litigates cases advancing healthcare freedom, free enterprise, private property rights, free speech, and taxpayer rights.
Christina is a co-drafter of the Right to Try initiative, now federal law, which protects terminally ill patients' right to try safe investigational treatments that have been prescribed by their physician but are not yet FDA-approved. She has won important victories for property rights in Arizona and works nationally to promote the Institute's Private Property Rights Protection Act, a state-level reform that requires government to pay owners when regulations destroy property rights and reduce property values.
Christina is the co-author of the book Cornerstone of Liberty: Private Property Rights in 21st Century America (2016). She is a frequent guest on national television and radio programs, has provided expert legal testimony to various legislative committees, and is a frequent speaker at conferences. She is the recipient of the 2018 Buckley Award in recognition of her leadership in the freedom movement, and she is an Advisory Board Member of the Network of enlightened Women. Christina serves on the board of the Phoenix Lawyers Chapter of the Federalist Society and is a member of the executive committee for the Federalist Society's Regulatory Transparency Project: FDA & Health.
Christina is a graduate of Michigan State University College of Law and Hillsdale College.
Pennsylvania Supreme Court Grapples With Corporate Income Tax and the Attorney General's Independence
Tyler Martinez
With more than $2 million dollars of tax revenue and important separation of powers questions...
Regulation and Red Tape: Tax Inversions: Unpacking the Pfizer Case
Stephanie McMahon, Raymond Wiacek, Paul J. Ray
In 2014, the pharmaceutical company Pfizer initiated a restructuring, only to encounter impediments from the...
Taxation by International Consent?
Stephen Krasner, Jeremy A. Rabkin, Michael D. Ramsey, Joshua Wu
Finance ministers from leading industrial states have been trying, this summer, to work out an...
PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue - Post-Decision SCOTUScast
Christina Sandefur
On May 20, 2013, the Supreme Court announced its decision in PPL Corporation and Subsidiaries v....
PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue - Post-Argument SCOTUScast
Christina Sandefur
On February 20, 2013, the Supreme Court heard oral argument in PPL Corporation and Subsidiaries v....