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Michael M. Lloyd

Of Counsel

Washington +1 202 662 5343

  • About
  • Credentials
  • About

    Michael Lloyd practices in the areas of tax and employee benefits with a focus on information reporting and withholding on cross-border payments (e.g., Forms 1042 and 1042-S) and Foreign Account Tax Compliance Act (FATCA), backup withholding, employment taxation, the treatment of fringe benefits, cross-border compensation, domestic information reporting (e.g., Forms W-2, 1099, 1095 series returns), penalty abatement, and general tax planning and controversy matters. Michael advises large U.S. and foreign multinationals regarding compliance with information reporting and withholding issues, as well as a range of other federal and state tax issues.

    Michael completed a three-year term on the IRS Information Reporting Program Advisory Committee (IRPAC) in 2013, during which time he worked with the IRS on FATCA, the Affordable Care Act (ACA or Obamacare) reporting issues, tip reporting, Form 1099-K reporting issues, and civil penalty administration. He has testified before the U.S. Treasury Department and the IRS regarding proposed federal tax regulations.

    Michael’s experience includes serving as Tax Manager for a publicly traded multinational, where he managed federal and state tax examinations and appeals, including matters involving foreign taxes. In addition, he performed domestic and international tax planning, including issues related to the repatriation of foreign earnings, U.S. export tax benefits, research credits, and planning for foreign expansion.

    Michael has appeared as a guest speaker on IRS Live and at seminars hosted by Tax Executives Institute (TEI), Thomson Reuters OneSource, IRSCompliance, the American Payroll Association (APA), the Blue Cross and Blue Shield Association, the National Association of College and University Business Officers (NACUBO), and the National Restaurant Association.

    Areas of Expertise

  • Practices and Industries
  • Credentials
    Education
    • University of Maryland School of Law, J.D., 2001
        • Order of the Coif
        • Order of Barristers
        • Sam Allen Memorial Prize for Leadership and Scholarship
    • Mount St. Mary’s College, B.S., 1991
    Bar Admissions
    • District of Columbia
    • U.S. Court of Federal Claims
    • U.S. Court of Appeals for the Federal Circuit
    • U.S. Court of Appeals for the Fourth Circuit
    • Maryland
    • U.S. Tax Court
    Accolades
    • Chambers USA, Employee Benefits & Executive Compensation (2014-2018)
    • Legal 500, Labor & Employment: Employee Benefits and Executive Compensation (2013-2014)
    • American Bar Association, Section of Taxation, John S. Nolan Fellow (2005)
    Memberships and Affiliations
    • Internal Revenue Service, Information Reporting Program Advisory Committee, Former Member (2011-2013)
    • American Bar Association, Section of Taxation, Member

    Areas of Expertise

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