Andrew G. Mirisis is a multi-disciplined tax attorney with over a decade of public and private sector experience. He relies on that experience to provide advice and counsel his clients and to reach practical and cost-effective solutions.
Mr. Mirisis focuses his practice on domestic and international tax planning and tax litigation. He advises clients on a broad range of domestic and international tax matters including, asset repatriations, acquisitions, dispositions, restructurings, and cross-border transactions. Mr. Mirisis has particular experience advising controlled foreign corporations (CFCs) on the nuances of the section 245A participation exemption, subpart F, and global intangible low-taxed income regimes and their impacts on the CFC’s U.S. shareholders. He also has expertise in the application of U.S. tax treaties to avoid double taxation, analyzing permanent establishment status, and withholding rules for payments made to foreign persons.
Mr. Mirisis’s significant public and private sector experience informs his approach to tax planning and tax litigation and makes him uniquely positioned to resolve his client’s issues. Early in his career Mr. Mirisis served as a law clerk for the United States Bankruptcy Court for the District of Delaware (2011-2012), one of the premier jurisdictions for chapter 11 corporate bankruptcy practice, and for the United States Tax Court in Washington, D.C. (2014-2016), the pre-refund jurisdiction for taxpayers seeking a redetermination of a deficiency determined by the IRS. In his role as a law clerk, Mr. Mirisis analyzed complex procedural and substantive tax issues for taxpayers of all types and sizes. He gained particular experience in the areas of conservation easements, whistleblower award determinations, section 6751 procedural requirements, penalties and collection due process.
In addition to his federal clerkships Mr. Mirisis was an associate attorney for a large international law firm and litigated cases in federal and state courts throughout the country. Prior to joining Freeman Law, Mr. Mirisis was a Senior Manager in the International Tax Services group of the Washington National Tax Services office of PricewaterhouseCoopers LLP where he advised multinational corporations on a broad range of international tax issues.
Mr. Mirisis received his law degree, cum laude, from the Widener University Delaware Law School and his LL.M (Master of Laws) in Taxation from the Georgetown University Law Center, where he graduated with distinction. During law school, he was an Articles Editor on the Delaware Journal of Corporate Law, one of the pre-eminent corporate law journals in the nation. Mr. Mirisis is licensed to practice law in Washington, D.C. and the States of New York, Delaware, and New Jersey.