Ellen McElroy is a partner with Pepper Hamilton LLP, resident in the Washington D.C. office. She focuses on a broad variety of issues involving both accounting methods and inventories. Ms. McElroy has represented a number of clients in controversy matters, including IRS Exam, Appeals and National Office.
Before joining Pepper, Ms. McElroy was with Ernst & Young LLP, where she led the firm’s transaction cost review practice and worked on accounting methods and inventory matters for Fortune 500 companies as part of her role in the National Tax Department.
Prior to Ernst & Young LLP, Ms. McElroy was a legislation counsel for the IRS Office of Special Counsel (Legislation), where she developed and drafted legislative proposals, supervised congressional investigations, and GAO audits involving IRS. She was also a senior attorney with the Income Tax and Accounting Division. In this position, Ms. McElroy was the principal author of final regulations under the uniform capitalization rules and temporary regulations involving the deductibility of lobbying expenses. She wrote revenue rulings, technical advice memoranda, and private letter rulings involving income tax accounting issues including, deductibility of severance payments, environmental cleanup, advance payments and the tax treatment of takeover costs.
Ms. McElroy is chair of the ABA Tax Accounting Committee and she has served as the chair of the Capitalization Sub Committee. She is an adjunct professor at Georgetown University Law Center.
Ms. McElroy is a member of the Colorado and American Bar Associations.
B.B.A. 1982 Emory University
J.D. 1988 University of Denver College of Law; general editor, Law Review
LL.M. 1993 Georgetown University Law Center
Admitted to practice in the District of Columbia and Colorado