Jonathan Rush

Representative Engagement Experiences

Tax Controversy

• Designated as petitioner’s accounting expert in a multibillion-dollar transfer pricing dispute involving the manufacturing and sale of pharmaceuticals (the matter is ongoing). Filed multiple expert reports, provided deposition testimony, and actively participated in negotiations with IRS counsel to achieve key financial stipulations early in the litigation.
• Designated as petitioner’s accounting expert in a multibillion-dollar transfer pricing dispute involving the manufacturing and sale of hard disk drives (the matter settled in 2022). Filed multiple expert reports and actively participated in negotiations with IRS counsel to achieve key financial stipulations early in the litigation.
• Provided expert accounting and consulting services for high-profile tax controversy matters. Notable tax controversy trials in which Jonathan has participated or testified include:
  • Amgen Inc. & Subsidiaries v. Commissioner, T.C. Docket Nos. 16017-21 and 15631-22
  • Facebook v. Commissioner, T.C. Docket No. 21959-16
  • The Coca-Cola Company v. Commissioner, 155 T.C. No. 10 (2020)
  • Amazon.com, Inc. v. Commissioner, 148 T.C. 108 (2017), affirmed 934 F.3d 976 (9th Cir. 2019)
  • Veritas Software v. Commissioner, 133 T.C. 297 (2009)
  • Financial services company v. Commissioner (2022, opinion pending)
  • Financial services company v. Commissioner (2011, settled prior to trial)
  • Medical device manufacturer v. Commissioner (2010, settled prior to trial)
• Representative accounting analyses and litigation support include:
  • Prepare product line and geographic profitability statements;
  • Dissagregate accounting data to identify and summarize capital contributions and intercompany loan transactions;
  • Dissagregate intercompany transactions to reflect the originating nature/character of key intercompany charges;
  • Prepare product and customer life studies;
  • Participate in stipulation negotiations with IRS counsel and opposing accounting experts; and
  • Provide key accounting and operations data to economic, valuation, and industry experts.

Class Action Litigation

• Served as the lead consultant in numerous class action disputes, working with corporations and outside counsel to quantify potential exposure, address class certification issues, assist with settlement negotiations, and resolve discovery disputes.
• Worked with some of the world’s largest and most diverse data warehouses to create analytical litigation repositories of transactional data, financial and accounting data, headcount and payroll data, time and attendance data, computer and phone logs, facility tracking data, and customer billing data.