Crowell & Moring–Partner
New York, NY

S. Starling Marshall is a partner in the Tax and Litigation groups in the Crowell & Moring’s New York office. Starling represents clients in commercial and tax litigation in federal and administrative tribunals and complex IRS audits and administrative appeals, and she provides tax-related advice, conducts internal investigations, and represents individuals and corporate entities in criminal tax matters.

Starling has been elected as a Fellow of the American College of Tax Counsel and was recognized by the Legal 500 US for her contributions in the field of Tax – US Taxes – Contentious (2017).

Prior to entering private practice, Starling served as a trial attorney in the U.S. Department of Justice’s Tax Division, Court of Federal Claims Section. There, she was responsible for all aspects of litigation, from motions to discovery to trials on a variety of issues involving tax shelters, complex refund suits, 1603 grant cases, and TEFRA proceedings. She served on the Tax Division’s employment tax enforcement task force. She tried several cases as lead trial counsel, and litigated matters of first impression, including a case to determine the effect of a TEFRA judgment on penalties against partners, a case regarding the proper treatment of earn-out rights, and a case about the treatment of nuclear decommissioning liabilities. For her service, the U.S. Department of Justice awarded her the Outstanding Attorney Award (2015) and the Special Commendation for Outstanding Contribution (2013). From 2008–2009, Starling served as a law clerk to Hon. Victor Marrero of the U.S. District Court for the Southern District of New York.

Her pro bono work includes serving as lead counsel with the ACLU Immigrants’ Rights Project and with ACLU-Utah in a Bivens action against U.S. marshals who raided a family’s home on two successive days. Starling received the New York County Lawyers Association Conspicuous Service Award for authoring a chapter in Commercial Litigation in New York State Courts, Fifth Edition, a joint venture of Thomson Reuters and the New York County Lawyers Association.