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 counsels clients on understanding and navigating the complexities of tax policy and tax compliance with the assistance of the firm's strong bipartisan Public Policy & Regulation Group. Ms. Elliott's practice also involves advising clients in the context of tax controversies, both at the administrative level and in litigation.
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