Casey A. Lothamer

Casey Lothamer advises nonprofits and tax-exempt organizations across the full spectrum of federal tax and regulatory matters, from organizational structuring and tax-exemption issues to governance, compliance, Internal Revenue Service (IRS) controversy and operational matters. Drawing on nearly 20 years of experience within the IRS Tax Exempt & Government Entities Division Counsel (TEGEDC), Casey advises clients navigating IRS examinations, determinations, compliance matters, audits, investigations and tax controversy proceedings. 

Casey advises public charities, private foundations, social welfare organizations and international nonprofits with U.S. affiliates on governance, operational structuring and compliance with federal tax requirements applicable to exempt organizations. He assists clients with tax-exempt status applications, private letter ruling requests and other submissions before the agency, as well as excise tax matters affecting private foundations and the implementation of compliant charitable programs. 

Casey also conducts mock audits and compliance assessments to help organizations identify potential issues and strengthen their preparedness in advance of examinations. In addition, he represents clients in tax controversy and enforcement matters, including audits, investigations, examinations and litigation involving exempt organization status and related compliance issues, including matters before the U.S. Tax Court. Casey further counsels clients on regulatory developments affecting exempt organizations and engages with government officials on matters involving Treasury regulations and IRS guidance.

Before joining Loeb, Casey served for nearly two decades across a progression of senior roles within the TEGEDC of the Office of Chief Counsel at the IRS, including as senior level counsel and area counsel, where he was instrumental in shaping and advancing the IRS’ legal positions on complex exempt organization matters. 

While at the TEGEDC, Casey led and supervised significant, high‑stakes litigation at both the trial and appellate levels and served as the primary technical authority for exempt organization issues within his branch. He played a central role in reviewing, approving and issuing guidance on the federal tax treatment of sophisticated transactions involving tax‑exempt entities, including regulations with nationwide impact, and oversaw technical advice provided to both the public and the IRS. He also reviewed defense submissions to the U.S. Department of Justice in declaratory judgment actions brought by tax‑exempt organizations.