Douglas Norton practices tax law, focusing primarily on tax controversy. He has represented clients before the Internal Revenue Service, in the US Tax Court, and in US federal district and appellate courts. Doug handles a wide range of tax controversies involving individuals and corporations including those related to transfer pricing, tax accounting and inventory, worthless stock, the deductibility of legal expenses, and interest netting. He has particular experience with disputes involving the research credit under section 41 and the treatment of research expenses under section 174.
Doug is co-author of the Legal Guide to the Research Credit, a leading treatise on the research credit, and co-host of the annual Research and Development Tax Credit Symposium, currently in its tenth year. He speaks and writes frequently on tax controversy issues, particularly those related to the treatment of research and development costs, drawing on both technical insights and his experience representing clients in tax disputes at every stage of the administrative process and litigation.
Before becoming a lawyer Doug was an economist working primarily on healthcare policy, and he holds a Master’s degree in economics in additional to his law degree. He uses his background in economics to understand disputes that involve complex financial and computational questions in addition to thorny tax law issues and often works closely with economists and accounting experts.
Highly Regarded, Tax Controversy, United States, International Tax Review's World Tax Guide (2025)
Recommended, Tax: US taxes: contentious, The Legal 500 US (2023, 2024)
Ones to Watch, Tax Law, Washington, The Best Lawyers in America (2022–2024)
Member, Practice Group of the Year, Tax, Law360 (2017)