Biography
Miles Fuller is a federal tax controversy attorney with more than 15 years of experience as a Senior Counsel in the IRS Office of Chief Counsel. During his tenure, he tried cases in United States Tax Court across a broad range of substantive and procedural tax issues. He also served as a Special Assistant United States Attorney in the Federal Districts of Colorado and New Mexico, representing the United States in bankruptcy courts with respect to tax claims. Miles has advised on and litigated cases relating to conservation easements, microcaptive insurance arrangements, individual retirement accounts, economic substance, collection matters, civil fraud, and cryptocurrency. Miles played a key role in helping the IRS’s civil examination function establish its digital asset enforcement program. Since leaving IRS Counsel, Miles has continued to work with the IRS and governments around the world to better understand how to investigate cryptocurrency matters, train individuals, and develop pragmatic tax policy. Miles has been quoted in Bloomberg Tax, Bloomberg Law, Tax Notes, Fortune, Business Insider, CoinDesk, the Journal of Accountancy, and dozens of other outlets on digital asset and other complex tax matters. He has spoken at various bar association conferences and lectured on digital asset and other tax issues.