Miriam L Fisher

Practice Areas

Miriam Fisher is Global Chair of the Tax Controversy Practice of Latham & Watkins, and her practice focuses on federal and state tax controversy and litigation.

Miriam has an active tax litigation practice in federal and state trial and appellate courts, where she successfully represents domestic and multi-national businesses, non-profits, and high global wealth individuals in disputes involving a wide variety of sophisticated tax matters.

At the examination and appeals stages of tax controversies, Miriam achieves client goals through good communication, strong substantive and procedural knowledge, innovative, resolution-oriented strategies, and litigation-preparedness. She is highly regarded by clients and peers for her ability to lead trial teams in complex tax litigation and to navigate negotiation and resolution of sensitive, high-stakes disputes.

Miriam also handles sensitive tax matters involving allegations of fraud and helps clients avoid severe penalties and potential criminal charges. She often leads clients through voluntary disclosure and correction of compliance errors.

Miriam frequently speaks and writes on issues involving tax procedure, policy, and ethics. She is admitted to practice before the US Tax Court, various US District Courts, US Court of Federal Claims, and the US Courts of Appeals for the Second, Third, Fourth, and Federal Circuits.