Nicole M Elliott

  • T 202.469.5144

Nicole Elliott is a tax attorney in Holland & Knight's Public Policy & Regulation Group in Washington, D.C. Prior to joining Holland & Knight, Ms. Elliott was a U.S. Treasury Executive and member of the senior executive team with the Internal Revenue Service acting as Senior Advisor to Commissioner John A. Koskinen.

While at the IRS, Ms. Elliott was the lead executive responsible for overseeing all aspects of the Affordable Care Act implementation. On numerous occasions, she was called upon to negotiate the more complex aspects of the healthcare law, not only within the IRS, but also as its key liaison with the executive branch and other government agencies. In addition, she was the IRS point of contact for Congress regarding the Affordable Care Act and frequently briefed Capitol Hill staff on the law and provided advice on legislative proposals.

Prior to her work with the IRS, Ms. Elliott was a tax litigator for the U.S. Department of Justice, Tax Division. Ms. Elliott handled both affirmative and defensive litigation in district and bankruptcy courts throughout the United States.

At Holland & Knight, Ms. Elliott is assisting clients understand and navigate healthcare reform and tax reform with the assistance of the firm's strong bipartisan Public Policy & Regulation Group with its deep ties throughout Washington, D.C. Ms. Elliott’s practice also involves advising clients in the context of tax controversies, both at the administrative level and in litigation.

Ms. Elliott is currently pursuing her LL.M. in Taxation at the Georgetown University Law Center.

Honors & Awards

  • The Legal 500 USA, Government Relations, 2017, 2018
  • IRS Commissioner's Award, 2015
  • DOJ Outstanding Attorney, 2008, 2009 and 2010
  • DOJ Outstanding Mentor, 2009


  • American Bar Association
  • Federal Bar Association
  • The Tax Coalition
  • Association of Former Internal Revenue Executives (AFIRE)