Michael J. Caballero Esq.


Michael Caballero is a partner in the Washington office of Covington & Burling LLP and a member of the Tax Practice Group. His practice focuses on international tax matters, including structural and transactional tax planning, as well as tax controversy and other government relations work.

Mr. Caballero recently served as International Tax Counsel at the U.S. Department of the Treasury. While at the Treasury, he participated in the development of legislation, regulations and administrative guidance concerning international tax matters; oversaw the U.S. tax treaty program; and coordinated the representation of the United States in various international fora, including the Organisation for Economic Co-operation and Development (OECD). He also was previously a member of the Office of International Tax Counsel for almost six years as an Attorney Advisor and Associate International Tax Counsel.

Prior to his most recent position at the Treasury, Mr. Caballero practiced as a tax partner at two global law firms.

LL.M., New York University School of Law (2000)
J.D., Georgetown University Law Center (1994) cum laude
B.S., University of Notre Dame (1991) magna cum laude

Bloomberg BNA Tax Management Portfolios:
912 T.M., U.S. Taxation of Foreign Investment in U.S. Real Estate (co-author)