Richard E. Timbie is a member in Caplin & Drysdale's Washington, D.C. office. He joined the firm in 1973 and has been a member since 1979. Mr. Timbie's practice consists primarily of representing clients in tax controversies. He has more than 30 years of experience in resolving Internal Revenue Service audits, administrative appeals, and collection disputes. He has litigated complex tax cases in the Tax Court and other federal courts and has represented clients in IRS summons enforcement proceedings, trust fund recovery penalty cases, and tax fraud investigations.
Mr. Timbie also focuses on international taxation. His principal area of expertise is United States taxation of foreign companies and individuals. He advises foreign investors on tax-efficient structuring of their U.S. investments and advises U.S. and foreign financial institutions on tax treaty issues and compliance with the Internal Revenue Code's non-resident alien information reporting and withholding rules. He also advises foreign tax professionals and government officials on international tax and tax procedure matters. From 1991-1998, he was employed as a part-time consultant by the U.S. Treasury Department's Office of International Tax Assistance and by the Harvard Institute for International Development. From 1990-1996, he participated as an instructor in international tax training programs for Eastern European tax administrators sponsored by the Organization for Economic Cooperation and Development.
Mr. Timbie is a frequent lecturer on tax procedure and international tax topics. He was an adjunct professor at the Georgetown University Law Center in 1998-2000, where he taught a course in international taxation. He has spoken before numerous tax conferences, including the New York University Institute on Federal Taxation, the Mid-America Tax Institute, the Virginia Tax Institute, the Bank Tax Institute's Annual Conference on International Withholding and Information Reporting, and the George Washington University/Internal Revenue Service Annual Institute on International Taxation.