Brent N. Bartlett focuses his practice on tax controversy and litigation matters involving state, federal, and international authorities. He guides multinational corporations, complex partnerships, and high-net-worth individuals through all stages of tax disputes, including audits, administrative appeals, and litigation before the US Tax Court and other federal and state courts.
Results
- Represented a large multinational technology company in a Section 482 transfer pricing dispute regarding the arm’s-length value of a platform contribution transaction between cost-sharing participants*
- Resolved on favorable grounds proposed multibillion-dollar adjustments to a wide range of positions on tax returns across multiple years at the IRS Independent Office of Appeals for a publicly traded offshore drilling company*
- Resolved on favorable grounds a multimillion-dollar dispute for a large online marketplace facilitator involving sales and use tax determinations*
- Represented a large multinational technology company in multiple related Tax Court cases, including a cross motions for summary judgment concerning a more than $600 million adjustment to partnership basis for a German subsidiary, which ultimately resulted in the Tax Court issuing a precedential opinion (Continental Grand Limited Partnership v. Commissioner, 166 T.C. No. 3 (Mar. 2, 2026))*
- Resolved on favorable grounds several related multimillion-dollar disputes in the Tax Court concerning computation of certain partnership items*
Recognitions
- Best Lawyers: Ones to Watch, 2023-2026
Capabilities and industries
Regional markets
Community
- American Bar Association, Tax Section, member
Credentials
Education
- Georgetown University Law Center, LLM, Taxation, with distinction
- Emory University School of Law, JD
- Emory University, BA
Admissions
- District of Columbia
- Florida
- Georgia
- Indiana
Courts/Agencies
- US Tax Court
- US Court of Federal Claims
Languages
- English