Derek Rose’s practice focuses primarily on federal and state tax controversy matters.  With respect to federal tax controversy, he has successfully defended tax deductions in excess of $1 Billion in a transfer pricing audit as well as on issues including Subpart F income, permanent establishment, debt capacity, depreciation disputes, research tax credits, captive insurance and privilege issues.  He has successfully argued in the Federal Circuit Court of Appeals and resolved numerous cases in the United States Tax Court. 

With respect to state tax matters, in addition to successfully litigating cases on a variety of issues, including cost of performance, apportionment, classification of business income and the scope of legislative authority to tax, he has advised on nexus issues, property tax and unclaimed property.  He also served as quasi-internal tax counsel for a Fortune 50 corporation during that client’s position vacancy supervising tax counsel and accountants on more than 100 active state tax controversies while interacting with corporate legal counsel to create issue resolutions consistent with broader corporate goals.   

Mr. Rose is an adjunct professor at Washington University School of Law, where he teaches State and Local Taxation as part of the Masters in Taxation program.  He has also taught and Fontbonne University and has spoken on a variety of federal and state tax issues.

Professional Affiliations

    • American Bar Association, Section of Taxation
    • Missouri Bar Association
    • Illinois Bar Association
    • Bar Association of Metropolitan St. Louis
    • Illinois Bar Association
    • Bar Association of Metropolitan St. Louis
    • Bar Association of Metropolitan St. Louis
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Representative Experience

  • Successfully defended tax deductions in excess of $1 billion in international transfer pricing audit of a multinational drink and brewing holdings company.
  • Successfully argued that sellers were not permitted to retain unconstitutionally collected coal excise taxes on behalf of Arch Coal in Ontario Power v. United States.
  • Successfully defended state tax audits for a prescription benefit plan provider in excess of $200 million.
  • Obtained favorable voluntary disclosure agreements for internet retailer on potential liability in the wake of Supreme Court decision in South Dakota v. Wayfair.

Speaking Engagements

  • Panelist, “Kill Quill:”  South Dakota v. Wayfair, Inc. and the Future of Internet Tax, Washington University Symposium on State and Local Taxes, September 2018
  • Speaker, “Taxation in the Digital Age:  The Demise of Quill and the Implications of the Supreme Court Decision in Wayfair”  New York Law School, September 2018
  • Speaker, “Application of Privilege and Other Elements of Non-Disclosure,” Associated Industries of Missouri Annual Tax, Business and Manufacturing Conference, October 2012-October 2016
  • Speaker, “Ethical Considerations in Reporting Uncertain Tax Positions” University of Missouri Orin Ethics Symposium October 2015