William Bradley Russell Jr

Associate

Overview

Brad helps clients resolve conflicts — through negotiation when possible and through litigation when necessary.

Brad is an associate and trial litigation lawyer with Foley & Lardner LLP’s Jacksonville office. He is a member of the firm’s Business Litigation & Dispute Resolution, Government Enforcement Defense & Investigations, and Tax Controversy Practice Groups.

Brad is a trial lawyer at heart. In 13 years of practice, he has taken eight cases to trial in a variety of civil and criminal matters in federal and state court. But he also recognizes that his clients’ interests are often best served by resolving disputes without the expense and uncertainty of a trial.  Thus Brad has assisted a large number of clients in resolving their matters by negotiation or through pretrial motion practice. His practice has a special focus on tax controversies and other conflicts involving federal and state governments.

Prior to joining Foley, Brad served 6 ½ years as a trial attorney in the U.S. Department of Justice Tax Division in Washington, D.C. In that role, Brad had primary litigation responsibility for hundreds of federal tax cases in courts around the country — including some of the most legally and factually complex tax disputes in the courts. Brad has litigated cases involving unfiled foreign bank account reports (FBARs), tax shelters, inter-sovereign immunities, tax penalties, bankruptcies, and efforts by taxpayers to shield assets from collection. He also served a detail as a criminal prosecutor in the U.S. Attorney’s Office for the Eastern District of Virginia.  

Brad is one of a very small number of tax attorneys in Jacksonville with experience serving in the Tax Division.  

Before his justice department service, Brad was a judicial clerk for U.S. District Judge Virginia Covington in Jacksonville, Florida.

Brad is a Criminal Justice Act panel attorney in the U.S. District Court for the Middle District of Florida, providing court-appointed representation to federal criminal defendants who cannot afford a lawyer. Brad serves on the board of the Jacksonville charity Changing Homelessness.

Publications

  • “The Tide is Coming in on Offshore Account Enforcement: The Swiss Bank Program and Enforcement of the Foreign Bank Account Report,” 132 Banking Law Journal 386 (2015)
  • “A Convenient Blanket of Secrecy: The Oft-Cited but Nonexistent Housekeeping Privilege,” 14 William & Mary Bill of Rights Journal 745 (2005)
  • Assisted Richard F. Riley, Jr., in authoring tax litigation chapter in Business and Commercial Litigation in Federal Courts (4th ed. 2016) and subsequent annual updates

Representative Matters

  • Representing defendant in wire fraud conspiracy prosecution
  • Representing defendant in drug trafficking prosecution
  • Representing public utility in investigation by state attorney general involving alleged violations of consumer protection statutes
  • Represent individuals in matters involving undisclosed foreign accounts
  • Represent individuals and businesses in IRS audits and in Tax Court litigation
  • Represented individual in federal district court litigation involving charitable tax deduction
  • Represented individual in responding to justice department subpoena in investigation of tax shelter  
  • Represented individual in investigation of suspected insider trading
  • Represented individual in responding to grand jury subpoena in matter involving political contributions
  • Represented consumer product manufacturer in litigation involving alleged violation of consumer protection statutes
  • Represented retailer in investigation by state attorney general involving alleged violation of consumer protection statutes, including representation of principal witnesses of retailer in depositions conducted by attorney general’s office
  • Represented United States at trial in bankruptcy court and on initial appeal to district court on novel question of tax dischargeability. Giacchi v. United States, 553 B.R. 36 (E.D. Pa. 2015),aff’d 856 F.3d 244 (3d Cir. 2017)
  • Represented United States in substantial litigation in multiple forums involving attempts by state to tax operations of federal government.
  • Represented United States in litigation involving large and sophisticated tax shelter

Education

  • William & Mary School of Law (JD, 2006)
    • Articles Editor, William & Mary Bill of Rights Journal
    • Graduate Research Fellow
  • Florida State University (BS, Asian Studies, 2002)
    • Junior year abroad at Hiroshima University, Japan

Admissions

  • Florida
  • Tennessee
  • U.S. Courts of Appeals
    • 4th Circuit
    • 9th Circuit
    • 10th Circuit
  • U.S. District Courts
    • Middle District of Florida
    • Southern District of Florida
  • U.S. Tax Court

Insights

IRS Seeks Identities of Americans with Undisclosed Belize Bank Accounts
17 September 2015
Legal News Alert: Government Enforcement, Compliance & White Collar Defense
The Tide is Coming in on Offshore Account Enforcement: The Swiss Bank Program and Enforcement of the Foreign Bank Account Report
08 September 2015
The Banking Law Journal
Riley Authors, Russell Co-Authors Tax Chapter in Federal Court Litigation Treatise
06 April 2017
Business and Commercial Litigation in Federal Courts, Fourth Edition
Insights on Tax Reform
18 and 25 January 2018
Jacksonville, FL