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Brett J. Miller serves as Co-Leader of the Federal Tax Team. He is a member of the firm's Tax & Employee Benefits Department and Real Estate Practice Group. Mr. Miller’s tax controversy practice focuses on both federal and state tax law engagements, both civil and criminal. As a result of extensive litigation before the United States Tax Court early in his career, he remains active in tax and other business litigation. Miller served as a trial attorney with the Office of Chief Counsel, United States Department of Treasury, Internal Revenue Service from 1983-1988. In that capacity, he was responsible for representing the Internal Revenue Service before the United States Tax Court and other state and federal courts.

Mr. Miller represents clients in adversarial/tax controversy proceedings, during audit, criminal investigations, administrative proceedings and litigation in all state and federal judicial forums available to taxpayers, including the United States Tax Court, Federal District Courts and the Indiana Tax Court. Mr. Miller is admitted to practice in both Indiana and Illinois. 

Mr. Miller has significant experience with many of the issues on which the Internal Revenue Service currently focuses its resources. His tax practice includes a wide array of substantive areas including federal income, estate, employment and excise taxes. Included in his skill set is a comprehensive practical and theoretical understanding of the indirect methods of proof frequently utilized by the IRS, including cash-T, source and application, net worth and bank deposit methodologies, in addition to the specific item method. His federal tax practice has addressed issues such as capital versus expense classifications, income and losses from trading in securities, inter-corporate transactions and consolidated returns, economic substance and business purpose, tax credits, valuation questions (both real estate and business valuations, including a community bank, for charitable, estate tax and insolvency purposes), hobby-loss issues, back-to-back basis structuring and transferee tax liabilities arising from Midco transactions. He also has substantial experience in the federal tax arena of innocent spouse claims, requests for federal tax lien discharges and releases, wrongful levy matters and offers in compromise. He has also handled cases involving tax shelters, accounting methods, exclusions from income due to insolvency (Section 108) and FBAR matters. Mr. Miller has practical experience with litigating federal claims for refund and summons enforcement matters.

Mr. Miller also has extensive experience in the areas of commercial lending and real estate, as well as general business law, including mergers and acquisitions.

Career Highlights

Representative Cases and Achievements

  • Miller v. Commissioner of Internal Revenue Service, United States Tax Court T.C.M. 2006 - 125, defense of back to back loan restructuring, creating an increase in shareholder basis allowing substantial tax refund; petition for litigation costs (attorney fees), pending before United States Tax Court
  • Estate of Hendrickson v. Commissioner of Internal Revenue Service, United States Tax Court T.C.M., 1999-278, defense of valuation of common shares in community bank
  • Plainfield Elks Lodge 2186 v. State Board of Tax Commissioners, 733 N.E. 2d 32 (Ind. Tax 2000) (August 2, 2000) Defended Elks tax exempt status despite the State Board of Tax Commissioners aggressive attempt to deny the exemption
  • Regular and frequent representation of individuals and businesses involving tax controversies before all levels of federal and state taxing authorities


  • Selected for inclusion in The Best Lawyers in America® in the field of Tax Law, 2019-2020


Professional Affiliations

  • Indianapolis Bar Association
  • Indiana State Bar Association
  • American Bar Association
  • Illinois Bar Association

Former Employment

  • Lewis & Kappes PC, 1988-2000

Community Involvement

Professional Leadership

  • NYSL, Lawrence, Indiana: Member, Board of Directors, 1999-present

Civic and Charitable Involvement

  • Indiana Junior Achievement


Contributions & Published Works

Tax Law Insights



  • "Hot SALT Issues," Tax Summit:Tax Cuts and Jobs Act, Indiana Chamber, Indianapolis, IN, April 24, 2018
  • "2017 Tax Reform, a Review," Presenter, Indiana State Bar Association, Indianapolis, IN, March 28, 2018
  • "Federal Tax Reform Insights," Presenter, Bingham Greenebaum Doll LLP, Indianapolis, IN, March 8, 2018



Rochester Institute of Technology, B.S., Technology, 1980
Valparaiso University School of Law, J.D., 1983

  • Indiana, 1983
    Illinois, 1984
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