Christian M. McBurney
Partner

Practice Areas

Experience

Christian McBurney’s practice area is federal income taxation with particular emphasis on tax planning for partnership and corporate transactions. He also provides advice on media businesses, emerging business, private equity, §1031 exchanges, consolidated return, §280G, project finance, leasing, real estate, workout, S corporation, contract restructuring, and international tax matters. In addition, his practice emphasizes IRS and state tax controversies and litigations.

Sample transactions include:

• Spin-offs of subsidiaries in tax-free transaction
• Exchanges of media businesses qualifying under §1031
• Preparing tax disclosure for stock and debt issuances
• Structuring for private equity fund-of-funds
• Tax-free reorganizations involving public companies
• Buyouts of long-term power purchase agreements
• Structuring in-bound and out-bound investments
• Preparing partnership and limited liability company agreements
• Planning for change-in-control agreements to minimize impact of §280G

Sample IRS and state tax controversies and litigation matters include:

• Representation of major media company in IRS audits, including at examination level and IRS Appeals Office level
• Representation of clients at IRS National Office level, including technical advice memoranda and private letter rulings
• Representation of Fortune 200 corporations in state and local tax litigations in Virginia, Maryland, District of Columbia, and New York

In the area of federal income taxation, Mr. McBurney is the author or co-author of numerous articles, including "Maximizing the Manufacturing Deduction for Media Businesses,” 106 Journal of Taxation 12-19 (January 2007); “Public Companies Need To Identify Reportable Transactions To Avoid SEC Disclosures and IRS Penalties,” 100 Journal of Taxation 5-13 (July 2005); “Is An Attribute Of An Intangible In A 1031 Exchange A Separate Asset Or Inherent In An Existing Asset,” 98 Journal of Taxation 46-53 (Jan. 2003); “Conversion Of Start-up Corporations To LLCs Could Provide Tax Benefits To Investors,” 97 Journal of Taxation 298-305 (Nov. 2002); “New IRS Ruling On Swap Of Intangibles – FCC Radio And TV Station Licenses Are Like-Kind Property,” 93 Journal of Taxation 290-96 (Nov. 2000); “The Consolidated Return Regs.’ Loss Disallowance Rule—When Is It Vulnerable?,” 90 Journal of Taxation 20–25 (Jan. 1999); “15 Year Amortization May Hold Opportunities For Realty-Related Intangibles,” 81 Journal of Taxation 94–99 (Aug. 1994); “The Morning After Newark Morning Ledger: What Should Taxpayers Do Now?,” 59 Tax Notes 817–28 (May 10, 1993); “Mixing-Bowl Transactions And The Partnership Disguised Sale Regulations,” 70 Taxes 123–35 (Mar. 1992); “Maximizing Allowable Losses And Minimizing Problems Under The Consolidated Return Regulations,” 76 Journal of Taxation 48–54 (Jan. 1992); and “The Proposed Partnership Disguised Sale Regulations,” 52 Tax Notes 1051–69 (Aug. 26, 1991).

In the area of state taxation, Mr. McBurney’s publications include “Can State Taxing Authorities Rely On Conformity Statutes To Adjust Income Under I.R.C. Section 482?,” Tax Management Memorandum (Mar. 1, 1999).

Mr. McBurney has been a panelist at ABA Section of Taxation Meetings and D.C. Bar Meetings and Conferences.

Admissions

Mr. McBurney is admitted to practice in the District of Columbia, Virginia, Maryland, and New York.

Education

Georgetown University Law Center, LL.M., Taxation, high honors
New York University School of Law, J.D. (Law Review)
Brown University, B.A., magna cum laude

Affiliations

Mr. McBurney is a member of the District of Columbia Bar Association, Section on Taxation (Chair and Vice-Chair, Passthroughs and Real Estate Committee, 2004-current; former Chair and Vice-Chair, State and Local Taxes Committee, 1997-2003) and a member of the Strafford Tax Law Advisory Board. He is also the Co-Editor-in-Chief, The Journal of MultiState Taxation.