Jeremy Spector

Jeremy D. Spector

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Covington & Burling LLP
One CityCenter
850 Tenth Street, NW
Washington, DC 20001-4956
Tel: +1 202 662 5639




  • University of Michigan Law School, J.D., 1997
    • magna cum laude
    • Order of the Coif
    • Michigan Law Review, Executive Editor
  • Yale University, B.A., 1992
    • distinction in the major

Judicial Clerkship

  • Hon. T.S. Ellis, U.S. District Court, Eastern District of Virginia, 1997-1998

Bar Admissions

  • District of Columbia
  • Virginia


  • French

Jeremy Spector’s practice involves tax planning, IRS controversy work, and the structuring of corporate transactions, with particular emphasis on advising professional sports leagues and teams and on representing large taxpayers through the IRS audit, Fast Track, and Appeals processes.

Mr. Spector has been ranked as a leading tax expert in the Legal 500 US for his “superb legal advice and practical business guidance," and by Chambers USA, which has noted his practice’s “dominant presence in the sports industry.”

Representative Matters

  • Secured a “no change” letter from the IRS Examination division after its challenge to the economic substance of a taxpayer’s $1.1 billion financing program.
  • Settled an Appeals case regarding a franchise owner’s built-in gain upon the sale of his franchise, with the taxpayer receiving a multi-million dollar refund from the government.
  • Advising the National Hockey League on domestic and cross-border tax, corporate, and intellectual property issues related to the creation of the NHL Network, and, separately, the NHL’s business activity outside North America.
  • Representation of an MLB club in a $300 million dispute with the IRS regarding the club’s affiliated cable network.
  • Currently representing approximately a dozen professional sports franchises in IRS audits.

Honors and Rankings

  • Chambers USA, Sports Law (2014-2015)
  • Legal 500 US, Sports (2014-2015)
  • Legal 500 US, Tax: Domestic (2013-2015)
  • Legal 500 US, Not-for-Profit (2013-2015)
  • Legal 500 US, Tax: Tax Controversy (2012, 2014)
  • Legal 500 US, Telecoms and Broadcast: Transactional and Tax (2012)

Pro Bono

  • Foundation for All DC Families, Catholics for Equality, Marylanders for Marriage Equality, and Human Rights Campaign – Tax and corporate advice to these organizations that engage in both non-partisan research regarding same-sex marriage and legislative advocacy supporting marriage equality.
  • Funders Together to End Homelessness – Tax and corporate advice to this entity that serves as a national network of philanthropic funders.
  • Community Tax Aid, Inc. – Representation of the Board of Directors of this low-income tax clinic in front of the IRS regarding a federal grant received by the organization.
  • Georgetown Children’s House Endowment and Washington Child Development Council – Tax, governance, and general programmatic advice to these organizations that promote quality child care and childhood development in the District of Columbia.

Publications and Speeches

  • "Do I Need an Expert?," TEI IRS Audits and Appeals Conference (5/22/2014)
  • "Don't Strip Away the NFL's Tax Exempt Status," U.S. News & World Report (11/30/2013), Author
  • "Domestic Exam Issues: An End-to-End Discussion of Hot Topics," TEI IRS Audits and Appeals Conference (4/17/2013)
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