Emily P. Hughes, P.C.
Overview
Emily P. Hughes is a litigation partner in the Washington, D.C., office of Kirkland & Ellis LLP. Her practice focuses on counseling and defense of companies, partnerships, individuals, and non-profits in civil and criminal matters, particularly where tax or other complex financial matters are involved. Emily is a problem solver who is uniquely attuned to the needs and issues confronting closely-held enterprises, including private equity sponsors and their founders and shareholders in private companies.
Emily’s government and regulatory investigation experience includes representations before the IRS and DOJ, ranging from civil examinations to grand jury and trial proceedings. She has led multidisciplinary teams in complex and sensitive internal investigations. Emily is experienced in crisis management and has guided CEOs, senior executives, and boards through crisis preparedness, mitigation, and response in the context of both internal and governmental investigations.
Emily litigates on behalf of and defends corporations, partnerships, and individuals in matters involving tax reporting and treatment, international tax and information reporting (including Section 965 transition tax disputes), voluntary disclosures and closing agreements, securities and financial fraud, fiduciary duty claims and tax disputes arising in the bankruptcy context.
She also has litigated and counseled on a range of disputes in closely-held business contexts, including the defense of founders’ business interests in founder break-ups and marital dissolution and partner business disputes.
Emily is a fellow of the American College of Tax Counsel and previously served as vice-chair and chair of the D.C. Bar's Tax Audits and Litigation Committee.
Emily is the Co-Chair of the Women’s Professional Network (WPN) in Kirkland’s DC office and a member of the Firmwide Inclusion Committee. She also serves as a member of the Firmwide Litigation Associate Review Committee, the DC office Operations Committee and is chair of the DC office Practice Assistant Review Committee.
Experience
Representative Matters
DOJ, IRS and SEC Investigations
- Represented founder of major private equity firm in non-criminal resolution of a multi-year DOJ Tax Division and IRS grand jury investigation involving offshore structures and bank accounts.
- Represented closely-held business and its executives in grand jury investigation by IRS, FDIC and other federal agencies.
- Represented cooperating witness in DOJ Tax Division prosecutions of individuals using offshore investment structures and Swiss bank accounts.
- Represented Swiss bank executive in DOJ Tax Division investigation regarding unreported U.S. accounts.
- Led independent internal investigation of whistleblower complaints alleging financial misconduct by investment fund manager and advised manager regarding ongoing SEC examination.
- Led independent internal investigation of allegations of securities violations by venture fund manager and advised regarding possible SEC enforcement action.
- Led independent internal investigation at direction of Board of Directors of public company regarding allegations of inappropriate workplace conduct and related violations of company expense policies and related SEC disclosure issues.
- U.S. counsel in a money laundering investigation by the Geneva public prosecutor’s office, involving Category 2 and non-participating banks in the DOJ Swiss Bank Program.
Tax Examinations, Appeals and Disputes
- Represented 501(c)(3) charity before the IRS Independent Office of Appeals in successfully protesting proposed revocation of exempt status.
- Represented high net worth client before the Tax Court and IRS Independent Office of Appeals in successfully resolving disallowance of business deductions.
- Represented privately held real estate development business in Tax court in successfully resolving passive activity loss issues.
- Represented privately-held aviation company in obtaining no-change letter resolution of IRS examination.
- Counsel to private equity fund partnership entities and partners in IRS examinations and closing agreement negotiations.
Civil Litigation
- Counsel to software company in Delaware Chancery lawsuit alleging unfair competition, tortious interferences with prospective business relations, breach of contract, and violation of the Computer Fraud and Abuse Act.
- Represented BDC in California trade secret litigation and noncompete dispute.
- Counsel to private equity sponsors and founders in numerous confidential founder and portfolio company break-up disputes.
Clerk & Government Experience
Law ClerkHonorable Emilio M. GarzaUnited States Court of Appeals for the Fifth Circuit
Pro Bono
More
Thought Leadership
Seminars
Moderator, “Update from the IRS Independent Office of Appeals,“ 17th Annual Tax Controversy Forum NYU (2025)
Moderator, “Your Client Earns More than $400,000 — Effectively Managing IRS Examinations of the High Income/High Net Worth Taxpayer,” NYU Tax Controversy Forum (2024)
Speaker, “IRS Audits of Tax-Exempt Organizations and Private Foundations,” ALI CLE (2023)
Speaker, “Thinking Out of the Box: Creative Ways to Settle Difficult Civil and Criminal Tax Cases,” ABA Criminal Tax Fraud & Tax Controversy Conference (2023)
Speaker, “Audits of Exempt Orgs and Private Foundations: Tax Exempt Does Not Mean No Examinations,” NYU Tax Controversy Forum (2023)
Moderator, “Critical Leadership Skills for Managing a Remote Workforce,” Women, Influence & Power in Law Summit (2020)
Speaker, “Advising Non-Compliant Taxpayers: When is the Updated Voluntary Disclosure Practice the Best Choice?,” NYU 11th Annual Tax Controversy Forum (2019)
Speaker, “Practical Privilege Issues,” Tax Executives Institute Inc. (TEI) Audits & Appeals Seminar (2018)
Speaker, “Managing Tax-Related Whistleblowers, Leaks and Derivative Suits,” ABA Tax Section International Tax and Enforcement Controversy Conference (2017)
Speaker, “Privilege & Work-Product Protections Around the World,” Tax Executives Institute Inc. (TEI) Annual Conference (2017)
Recognition
DCA Live, “Emerging Women Leader in Law” (2023)
Washington Lawyers’ Committee for Civil Rights and Urban Affairs, Outstanding Achievement Award (2020)
The National Law Journal, “Washington, D.C., Trailblazer” (2020)
The National Law Journal, D.C. Rising Star (2019)
Washington DC Super Lawyers, “Rising Star” (2014–2019)
The Legal 500 U.S., Commercial Litigation (2015)
Recognized with an Outstanding Achievement Award in the Field of Public Accommodations by the Washington Lawyers’ Committee for Civil Rights and Urban Affairs for successful resolution of race discrimination claim in 2009.
Memberships & Affiliations
American College of Tax Counsel, Fellow
American Bar Association, Litigation, Criminal Justice and Tax Sections
Women’s White Collar Defense Association
District of Columbia Bar, Taxation and Litigation Sections
- Chair, Tax Audits & Litigation Committee (2020–2022)
- Vice Chair, Tax Audits & Litigation Committee (2018–2020)
Women’s Bar Association of the District of Columbia
American Constitution Society
Brown University Advisory Council on Career Exploration
Brown Annual Fund Leadership Council, Brown University
Brown Annual Fund Leader Network, Brown University
Advancement Committee, Congressional School
Credentials
Admissions & Qualifications
- 2008District of Columbia
- 2007California
Courts
- United States Court of Appeals for the Second Circuit
- United States Court of Appeals for the Third Circuit
- United States Court of Appeals for the Fifth Circuit
- United States District Court for the District of Columbia
- United States District Court for the Southern District of Texas
- United States District Court for the Northern District of California
Education
- Brown UniversityA.B., Biomedical Ethicswith Honors
- Georgetown University Law CenterJ.D.magna cum laude
Order of the Coif
Dean’s List every year
Georgetown Law Journal, Special Projects Editor
- New York UniversityLL.M., Taxation