Jenner & Block

Rafi W. Mottahedeh is an associate in the Tax Department.  Mr. Mottahedeh practices primarily in the area of US federal taxation, representing a wide range of clients in M&A transactions, reorganizations, financings and securities offerings.  Mr. Mottahedeh helps clients navigate complex tax issues such as tax compliance and tax treaty matters both internally and before the Internal Revenue Service.



Mr. Mottahedeh has significant experience representing domestic and foreign clients, including leading strategic companies and private equity sponsors, in cross-border M&A transactions.  He has represented numerous foreign publicly traded companies, including several Japanese listed companies, in the acquisition and disposition of US businesses.  He also regularly represents borrowers in complex finance transactions, including multinational credit facilities, private placements and 144A senior and subordinated debt offerings.

Prior to joining Jenner & Block, Mr. Mottahedeh was an associate at one of the best-known tax boutiques in the United States.  While there, he handled a wide variety of domestic and international tax matters, including drafting opinion letters on matters ranging from open transaction treatment for earn-outs to the tax treatment of litigation finance transactions.  In addition, Mr. Mottahedeh has worked extensively representing taxpayers before the IRS in criminal and civil investigations.

Mr. Mottahedeh is the vice chair of the of Committee on Sales, Exchanges and Basis of the American Bar Association Section of Taxation. He also was a Nolan Fellow of the American Bar Association Section of Taxation and has published extensively on a wide variety of tax subjects.  Mr. Mottahedeh is fluent in French.