Overview

Alan I. Horowitz is a member of Miller & Chevalier, Chartered. His practice focuses on appellate litigation, with a particular expertise in federal tax appeals. Although he practices primarily in the U.S. Supreme Court and federal courts of appeals, he also represents clients in litigation of legal issues in trial court.

Prior to joining Miller & Chevalier, Mr. Horowitz worked in the Solicitor General’s Office at the United States Department of Justice from 1979 to 1990, serving under four Solicitors General. During that time he argued 28 cases in the Supreme Court and briefed many others on a variety of topics, including constitutional, statutory, and criminal issues. From 1986 to 1990, he served as the Tax Assistant to the Solicitor General and had primary responsibility both for conducting the government’s tax litigation in the Supreme Court and for overseeing the government’s determinations to appeal adverse tax decisions.

Since entering private practice, Mr. Horowitz has represented clients in numerous cases in the Supreme Court and the courts of appeals. These include three cases in which the Federal Circuit reversed trial court decisions in favor of the government and the Supreme Court thereafter denied the Solicitor General’s petition for certiorari. See Robinson v. United States, 335 F.3d 1365 (Fed. Cir. 2003), cert. denied, 540 U.S. 1105 (2004); Exxon Corp. v. United States, 88 F.3d 968 (Fed. Cir. 1996), cert. denied, 520 U.S. 1119 (1997); Weyerhaeuser Co. v. United States, 92 F.3d 1148 (Fed. Cir. 1996), cert. denied, 519 U.S. 1091 (1997).

Mr. Horowitz received a Bachelor of Science degree in Mathematics from Massachusetts Institute of Technology in 1974. He received his law degree from Columbia Law School in 1977, where he served as Articles and Book Reviews Editor of the Columbia Law Review.

Admissions and Certifications