Michael Desmond is a partner in the Los Angeles and Washington, DC offices of Gibson, Dunn & Crutcher and a member of the Firm’s Tax Practice Group. In private practice, Mr. Desmond has been counsel of record in numerous docketed tax matters, litigating many of them to published decision.
Prior to joining Gibson Dunn, Mr. Desmond served as chief counsel of the IRS, He was the principal legal officer for the IRS, overseeing a staff of nearly 1,500 lawyers responsible for interpreting and providing advice on all aspects of the federal tax law. During his tenure as Chief Counsel, the Office issued more than 100 sets of proposed and final regulations implementing the landmark Tax Cuts and Jobs Act and
published dozens of guidance items implementing legislation enacted in response to, and providing other relief relating to, the COVID-19 pandemic. Mr. Desmond previously served as Tax Legislative Counsel at the U.S. Department of Treasury from 2005 through 2008, where he was the principal legal advisor to the Treasury Secretary and Assistant Secretary (Tax Policy) on all domestic aspects of the federal tax law other than employee benefits.