Matthew Cooper

Matthew Cooper serves as Leader of the Federal Tax Controversy Group in Deloitte Tax LLP’s Washington National Tax Office.  He is a recognized leader in tax law, with a distinguished career that bridges both public service and the private sector.

Before joining Deloitte, Matt held a prominent position as special counsel at the IRS. In this role, he provided strategic counsel to the IRS, the US Department of Justice, tax practitioners, and the broader public, offering insight across a wide spectrum of administrative and judicial tax practice. Matt’s responsibilities included steering some of the agency’s most prominent initiatives, such as guiding the economic substance doctrine and launching the return preparer initiative. He was also a go-to resource for complex procedural tax matters—advising on penalties, refunds, the Tax Equity and Fiscal Responsibility Act, Circular 230, and power of attorney rules.

Matt’s IRS tenure further included his service as a senior technician reviewer, supervising a team of 11 attorneys. He contributed to the drafting of regulations, offered legal guidance, and supported litigation efforts on key issues including penalty provisions, statutes of limitation, interest, information reporting, and professional ethics. His work extended to the development of published guidance and critical projects, such as rules on reportable transaction penalties under Sections 6707, 6707A, and 6708; updates to employer identification numbers under Section 6109; estimated tax penalty relief under Section 6654; and all return preparer and Circular 230 initiatives since 2006.

A respected figure in the field, Matt frequently presents on tax controversy and ethics at major conferences, including those of the American Bar Association and Federal Bar Association. He serves as a Council Member for the ABA Tax Section and is former chair of the ABA Tax Section’s Standards of Tax Practice Committee. He also has previously contributed as a member of the AICPA’s IRS Advocacy and Relations Committee and Tax Practice and Procedures Committee.

Matt’s experience is global as well as domestic. He completed a detail with Her Majesty’s Revenue & Customs in London, collaborating with the foreign profits team, and also served as special counsel to the IRS Director of the Office of Professional Responsibility.

He holds a JD from George Washington University Law School and a BS from Cornell University.