Marianna Dyson is Chair of Miller & Chevalier's Executive Committee.  She practices in the areas of tax and employee benefits with a focus on consulting, tax audits and appeals controversies involving noncash fringe benefits, employment taxes, accountable plans, cross-border compensation, stock-based compensation, tip reporting, and information reporting.  Ms. Dyson advises major U.S. corporations on the minimization of payroll taxes, and the maximization of corporate deductions with respect to fringe benefits, worker classification, penalty abatement requests, settlement payments, and the reporting of compensation and fringe benefits.

Ms. Dyson served as the Special Assistant for Fringe Benefits and as a senior attorney in the Office of IRS Associate Chief Counsel (Employee Benefits and Exempt Organizations), where she was responsible for managing employment tax disputes and worker classification litigation, in addition to writing guidance and regulations concerning fringe benefits. 

Ms. Dyson is nationally ranked in Chambers USA for her work in the area of Employee Benefits and Executive Compensation.  Because of Ms. Dyson’s extensive experience in both the government and private sectors, she is a frequent contributor to written publications related to fringe benefits, including More Basics: The Basics of Fringe Benefits, an audit guide for IRS employment tax specialists; Employer’s Guide to Fringe Benefit Rules and Complying with IRS Employee Benefits Rules, two loose-leaf publications of the Thompson Publishing Group; and A Guide to Federal Tax Issues for Colleges and Universities, published by the National Association of College and University Business Officers.   She has been a member of the IRS Commissioner’s Information Reporting Program Advisory Committee and is a current member of the American Bar Association.

Ms. Dyson is a member of the Kentucky, Florida and District of Columbia Bars. She received her undergraduate and law degrees from the University of Louisville. She earned her LL.M., with distinction, from the Georgetown University Law Center in 1990.