IRS Attorney Files Declaration in Whirlpool Tax Court Case

WHIRLPOOL FINANCIAL CORPORATION & CONSOLIDATED SUBSIDIARIES, ET AL.,
Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

UNITED STATES TAX COURT

RESPONDENT'S DECLARATION OF LAUREN N. MAY IN SUPPORT OF SUR-REPLY TO REPLY BRIEF IN FURTHER SUPPORT OF PETITIONERS' MOTIONS FOR PARTIAL SUMMARY JUDGMENT UNDER SECTIONS 954(D)(1) AND 954(D)(2)

Judge Lauber

DECLARATION OF LAUREN N. MAY

I, Lauren N. May, pursuant to 28 U.S.C. § 1746, declare and state as follows:

1. I am an attorney admitted to practice before the United States Tax Court.

2. I am employed by the Office of Chief Counsel of the Internal Revenue Service as a Senior Attorney, assigned to the Chicago, Illinois office.

3. I am one of the attorneys assigned to represent respondent in Whirlpool Financial Corporation & Consolidated Subsidiaries, et. al., Docket Nos. 13986-17 & 13987-17.

4. I have personal knowledge of the matters set forth in this declaration, and if called upon, could and would testify to the same.

5. I am competent to testify as to formal matters involved in this case because I have access to and have reviewed the Commissioner's administrative and legal files.

6. Attached as Attachment 1 (Bates Nos. WP023859 – WP023954) is a true and correct copy of a transfer pricing study prepared for Whirlpool Internacional, S. de R.L. de C.V. ("WIN")_, reviewing certain intercompany transactions carried out between WIN and its related parties resident in Mexico and abroad during fiscal year 2009 in order to evaluate the arm's length nature of such transactions in accordance with the Mexican Income Tax Law and related transfer pricing provisions ("WIN's 2009 Mexican Transfer Pricing Study").

7. Attached as Attachment 2 (Bates Nos. WP023859 – WP023954) is a true and correct copy of an English translation of WIN's 2009 Mexican Transfer Pricing Study.

8. Attached as Attachment 3 is a true and correct copy of Certificate of Translation executed on May 16, 2019 by Courtney Vasile for various Spanish language documents.

I declare under penalty of perjury that the foregoing is true and correct.

Executed on: 8/22/19

LAUREN N. MAY
Senior Attorney
Large Business & International
Tax Court Bar No. HL0416
200 West Adams Street,
Suite 2300
Chicago, Illinois 60606
Telephone: (312) 368-8663
Email: Lauren.N.May@irscounsel.treas.gov