Practice areas
Education
- University of Chicago (J.D., 2001) with honors; Order of the Coif; Member of the University of Chicago Law Review; Recipient of the Bell, Boyd, & Lloyd Best Advocate Award (one of eight best briefs by a first-year student at the U. of Chicago Law School)
- Princeton University (Ph.D., Philosophy of Science, 1997); National Science Foundation Fellowship; Jacob K. Javits Fellowship
- Wellesley College (B.A., Physics and Philosophy 1991); summa cum laude; Sigma Xi; Phi Beta Kappa
Recent Matters
Kate Kraus is a tax and corporate associate at Irell & Manella LLP with experience in the tax and corporate aspects of mergers and acquisitions, joint ventures, debt restructuring, bankruptcy proceedings, and the various structures used to resolve creditors' claims, such as qualified settlement funds. She also advises clients on California sales tax and property tax.
Ms. Kraus also has experience in matters before the IRS, the United States Tax Court, the California Franchise Tax Board, and the California State Board of Equalization. Some of these matters have involved hundreds of millions of dollars of tax deficiencies and interest.
Ms. Kraus was significantly involved in briefing the United States Supreme Court in Pasquantino v. United States, 544 U.S. 349 (2005), regarding whether someone can be convicted of wire fraud in the United States based on the failure to pay tax to a foreign country.
Ms. Kraus served as a law clerk to the Honorable Frank H. Easterbrook, United States Court of Appeals for the Seventh Circuit (2001-2002).
Publications
Myron M. Sheinfeld, Fred T. Witt, and Milton B. Hyman, Collier on Bankruptcy Taxation (updated annually) (contributing author).
"Attorney-Client Privilege Under Fire," 104 Tax Notes 1447 (2004).
"Pasquantino: Foreign Tax Evasion as a Domestic Crime," 32 Corporate Taxation 3 (2005).
Academic articles on philosophy of quantum mechanics, philosophy of science, and patent law, published before Ms. Kraus became an attorney.
Bar & Court Admissions
- California