John F. McDermott

John McDermott serves as the Chair of the Tax and Estate Planning and Administration practice and has more than 36 years experience in his primary practice area of taxation, including business and individual income tax, payroll tax, franchise tax, excise tax, ad valorem tax, sales and use tax, and gift and estate tax.

Mr. McDermott has represented individuals, business entities, trusts, and estates with controversies before the IRS examinations and appeals, US District Court, US Court of Appeals for the Fifth Circuit, the Louisiana Department of Revenue, the Louisiana Board of Tax Appeals, and parish and municipal taxing authorities. He has made applications to the Taxpayer Advocate and has assisted clients in collections, in dealing with tax levies, and in the preparation and presentation of offers-in-compromise, innocent spouse relief, and installment payment arrangements. He has also applied for and obtained private letter rulings. He has assisted tax-exempt organizations in making application for, obtaining, and maintaining status under IRC section 501(c). He is experienced in representing non-profit, tax exempt and charitable entities from initial consultation through organization and obtaining tax status determination letters to dissolution and liquidation.

Mr. McDermott is ranked among Louisiana Super Lawyers and Best Lawyers in America in Tax Law. In 2022, John was listed as a local “Lawyer of the Year” by Best Lawyers in America.

In addition to his primary practice of taxation, Mr. McDermott represents and advises clients in the selection, formation, and governance of business entities, including corporations, limited liability companies, and partnerships. He represents hospitals and physician practice groups with respect to business and tax matters. He designs and drafts executive compensation packages and non-qualified deferred compensation plans. He also does estate planning and handles successions, probate, and estate administration matters.

Mr. McDermott served a three-year term on the Internal Revenue Service Advisory Council, and in 2017, served a Chair of the Council’s Small Business/Self-Employed and Wage & Investment Subgroup. The IRSAC provides an organized public forum for IRS officials and representatives of the public to discuss key tax administration issues. As an advisory body, the IRSAC suggests operational improvements, offers constructive observations regarding current or proposed IRS policies, programs, and procedures, and advises the Commissioner with respect to issues having substantive effect on federal tax administration.

Before pursuing the practice of law, Mr. McDermott practiced in the tax department of an international CPA firm for five years in New Orleans and Washington, D.C. Mr. McDermott is a Board Certified Tax Law Specialist, Louisiana Board of Legal Specialization, and he is a certified public accountant. He served on the examination committee for the Tax Law Advisory Commission of the Louisiana Board of Legal Specialization and was an assistant bar examiner for the Louisiana State Bar Association for many years.

• Georgetown University, LLM, 1986
• Louisiana State University Paul M. Hebert Law Center, J.D., 1978
• Louisiana State University, B.S.,1980

• Louisiana, 1978
• United States District Court, Middle District of Louisiana, 1986
• United States Court of Appeals for the Fifth Circuit, 1988
• United States Tax Court, 1987
• United States Supreme Court, 2014

• Baton Rouge Bar Association
• Louisiana State Bar Association
• Baton Rouge Estate and Business Planning Council
• Society of Louisiana Certified Public Accountants

• “Private Clients and Estate Planning,” MSI Virtual International Conference, Oct. 20, 2020
• “The §754 Election,” MSI Global Federal Tax SIG Presentation, August 20, 2020
• “Overview & The Impacts of the Tax Cuts and Jobs Act of 2017,” LABI Beyond The Bar Seminar, Dec. 3, 2018
• “Selected Highlights of the 2017 Tax Cuts and Jobs Act,” 48th Annual LSU Law Center Estate Planning Seminar, Oct. 4, 2018

• Baton Rouge Area Foundation (Professional Advisory Council Member)
• LSU Foundation Planned Giving (Member)
• Boys & Girls Clubs of Metro Louisiana (Vice Chair of Board of Governors)