Practice Area
Tax Litigation

Mr. Buch's practice focuses on tax controversy and litigation matters. He has extensive experience in TEFRA partnership audit and litigation procedures.

Prior to joining McKee Nelson, Mr. Buch served as senior legal counsel with the Internal Revenue Service (IRS) Office of Chief Counsel's Large and Mid-Size Business Division. While at the IRS, he received the James E. Markham Attorney of the Year Award (1999), the Innovation Award for the use of technology in tracking cases (2001), the Superior Performance Award (2001) and the Special Act Award (1997, 1998 and 2000). Mr. Buch represented the IRS before the United States Tax Court on numerous occasions, often in matters involving TEFRA procedural issues. Mr. Buch's notable IRS cases included:

• Crystal Beach Development of Destin Ltd. v. Commissioner, T.C. Memo. 2000-170 (addressing jurisdiction over penalties in a TEFRA proceeding);
• Allen Family Foods Inc. v. Commissioner, T.C. Memo. 2000-327 (addressing jurisdiction over basis determinations in a TEFRA proceeding);
• Hoyt and Sons Ranch Properties Ltd. v. Commissioner, T.C. Memo. 1998-77 (addressing the interrelationship between a TEFRA proceeding and the bankruptcy of the partnership); and
• Phillips v. Commissioner, 114 T.C. 115 (2000) (addressing the affect of a criminal investigation of a tax matters partner on a TEFRA proceeding).

Before joining the IRS Office of Chief Counsel, Mr. Buch was a senior tax consultant with the Washington National Tax Office of KPMG LLP. He also previously served as adjunct professor at the Capital University Law and Graduate Center.

Mr. Buch currently serves as adjunct professor at Georgetown University Law Center and is a member of the Board of Advisors of Tax Procedures and Administration for Business Entities, a bimonthly magazine published by Warren, Gorham & Lamont. He is also a member of the J. Edgar Murdock American Inns of Court and the American Bar Association Tax Section's Administrative Practice Committee, Court Procedure and Practice Committee and Pass-Through Entity Integration Task Force.

Mr. Buch received his LL.M. in Taxation from the Capital University Law Center in 1994 where he served as the Ohio Tax Review Fellow from 1993-1994. He received a J.D. from the Detroit College of Law in 1993, where he was the research editor for the Law Review, and a B.B.A. in economics from Northwood University in 1987.

Mr. Buch is a member of the Bars of the District of Columbia and Florida; he is admitted to practice before the United States Supreme Court, the U.S. Tax Court and the Court of Federal Claims.