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Jerry E. Holmes is counsel in the law firm of McDermott Will & Emery LLP based in its Washington, D.C. office. He is a member of the Firm's Tax Department, where he concentrates his practice in the fringe benefits and payroll tax area with specific experience in issues that directly impact every employer and employee in the United States, such as information reporting, wage withholding, working condition fringe benefits, employee discounts, wage minimization techniques and worker classification issues.
Prior to joining the Firm, Jerry was Chief of Branch 2, Office of the Associate Chief Counsel-Employee Benefits and Exempt Organizations, now known as the office of Tax Exempt and Government Entities (TEGE) at the Internal Revenue Service (IRS). In this capacity he worked on or oversaw every major initiative involving employment tax, fringe benefits and worker classification issues for the past 15 years. Similarly, he was involved in all major litigation initiatives involving these practice areas for the past decade. He was recognized within the IRS, the Treasury Department, the Social Security Administration, the Tax Division of the Department of Justice and among state social security administrators as the IRS' foremost authority on these issues.
The TEGE division, of which Jerry was Branch Chief, provides the full array of IRS National Office legal services on matters involving qualified and nonqualified deferred compensation, cafeteria plans, independent contractor, employee leasing, welfare benefits, fringe benefits, exempt organizations and employment taxes. This branch was the first in the IRS to become fully integrated with both the technical and field service functions aggregated under his leadership.
Jerry frequently speaks and is involved with educational efforts in both the private and public sectors. Along with IRS staff attorneys, he conducted seminars and continuing education courses for IRS agents and appeals officers in every region of the United States. Jerry and members of his branch were the primary National Office fringe benefits and employment tax liaisons to the Information Reporting Program Advisory Committee (IRPAC), the Office of Employment Tax Administration and Compliance (OETAC), the Social Security Administration and the state social security administration offices. His technical expertise, IRS training experience and reputation within both the IRS and the Tax Division of the Department of Justice are important assets to tax controversy matters, especially the litigation of fringe benefits, payroll tax and independent contractor issues.
He is admitted to practice in the District of Columbia and Maryland.
Education:
American University-Washington College of Law, J.D., 1974
University of Maryland, B.A., 1970 | 