Nathan E. Clukey Esq.
Partner
King & Spalding
Nathan E. Clukey is a partner in the tax practice of King & Spalding where he focuses on tax controversy and tax litigation. Prior to joining King & Spalding, Mr. Clukey served as a trial lawyer in the Tax Division of the U.S. Department of Justice since 2008. Prior to joining the Justice Department, Mr. Clukey represented corporate taxpayers in a variety of significant tax controversy contexts, with an emphasis on transfer pricing cases.
At the Justice Department, Mr. Clukey tried an array of tax cases in federal district courts, serving as lead counsel in both jury and bench trials and litigating multiple large case tax shelter suits and the first distressed asset trust shelter and 743(f) shelter case. He has prosecuted civil injunction actions nationwide, including the first-ever injunction suit referred by the Large Business and International (LB&I) division of the Internal Revenue Service. Mr. Clukey has extensive experience handling international tax investigations and litigation, with a focus on transfer-pricing tax litigation. He also represents companies and individuals in government investigations, including parallel civil and criminal proceedings before the Internal Revenue Service and the United States Department of Justice.
Mr. Clukey is a three-time recipient of the Department of Justice Tax Division’s Outstanding Attorney Award and the recipient of the IRS Chief Counsel’s Mitchell Rogovin Award for outstanding support by the Department of Justice. Mr. Clukey is an adjunct professor in the master of laws in taxation program at Georgetown University Law Center, where he teaches Tax Practice and Procedure, Administrative Practice.
Education:
L.L.M., with distinction, Georgetown University Law Center
J.D., magna cum laude, Columbus School of Law
B.A., Psychology, Virginia Polytechnic Institute and State University
Bloomberg BNA Tax Management Portfolios:
633 T.M., Compelled Production of Documents and Testimony Tax Examinations (co-author)
At the Justice Department, Mr. Clukey tried an array of tax cases in federal district courts, serving as lead counsel in both jury and bench trials and litigating multiple large case tax shelter suits and the first distressed asset trust shelter and 743(f) shelter case. He has prosecuted civil injunction actions nationwide, including the first-ever injunction suit referred by the Large Business and International (LB&I) division of the Internal Revenue Service. Mr. Clukey has extensive experience handling international tax investigations and litigation, with a focus on transfer-pricing tax litigation. He also represents companies and individuals in government investigations, including parallel civil and criminal proceedings before the Internal Revenue Service and the United States Department of Justice.
Mr. Clukey is a three-time recipient of the Department of Justice Tax Division’s Outstanding Attorney Award and the recipient of the IRS Chief Counsel’s Mitchell Rogovin Award for outstanding support by the Department of Justice. Mr. Clukey is an adjunct professor in the master of laws in taxation program at Georgetown University Law Center, where he teaches Tax Practice and Procedure, Administrative Practice.
Education:
L.L.M., with distinction, Georgetown University Law Center
J.D., magna cum laude, Columbus School of Law
B.A., Psychology, Virginia Polytechnic Institute and State University
Bloomberg BNA Tax Management Portfolios:
633 T.M., Compelled Production of Documents and Testimony Tax Examinations (co-author)