Photograph of S. Starling Marshall

S. Starling Marshall


When clients face complex commercial and tax disputes, they rely on S. Starling Marshall as their advocate and counselor. Starling is a trial lawyer with over 15 years of experience who has successfully represented clients before federal and state courts, arbitration panels, and administrative tribunals. Drawing on her years of government service and private practice, she guides clients toward business-minded solutions throughout all phases of an investigation or litigation.

Starling is a partner in the Litigation and Tax groups in the firm’s New York office. In addition to representing clients in all stages of litigation, she guides clients through complex IRS audits and administrative appeals, provides tax-related advice, conducts internal investigations, and represents individuals and corporate entities in criminal tax matters.

Prior to entering private practice, Starling served as a trial attorney in the U.S. Department of Justice’s Tax Division. During her time at the DOJ, she litigated cases before federal district courts and the Court of Federal Claims. Starling focused on complex tax shelter matters involving partnerships and penalty issues and cases in the energy industry, including cases involving Section 1603 grants for renewable energy projects and nuclear decommissioning liabilities. For her service, the DOJ awarded her the Outstanding Attorney Award (2015) and the Special Commendation for Outstanding Contribution (2013). From 2010 to 2014, Starling worked with the DOJ’s Office of Legal Policy to vet candidates for the federal judiciary.

From 2008 to 2009, Starling served as a law clerk to the Hon. Victor Marrero of the U.S. District Court for the Southern District of New York.

Her pro bono work includes serving as lead counsel with the American Civil Liberties Union’s Immigrant Rights Project and with ACLU-Utah in a Bivens action against U.S. marshals who raided a family’s home on two successive days. Starling received the New York County Lawyers Association Conspicuous Service Award for authoring a chapter in “Commercial Litigation in New York State Courts,” fifth edition, a joint venture of Thomson Reuters and the New York County Lawyers Association.


  • Emory University, B.A. (2002)
  • Fordham University School of Law, J.D. (2005) cum laude


Professional Activities and Memberships

  • J. Edgar Murdock Inn of Court, 2013-present
  • Dave Nee Foundation, President of the Board of Directors, 2013-present
  • Fordham Law Alumni Association of Washington, President of the Board of Directors, 2012-2016
  • Federal Bar Association - New York Chapter, 2016-present; Taxation Steering Committee, 2012-present
  • American University's Washington College of Law, Adjunct Professor, 2012-2016

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Litigation & Trial


Coronavirus (COVID-19) Response Team

Financial Services

Environmental, Social, and Governance

Tax Audits, Appeals and Litigation

State and Local Tax

Digital Assets and Payments

Financial Services Litigation and Disputes

Blockchain and Financial Services Technology

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"In Re Grand Jury," Beverly Hills Bar Association (May 2023). Presenter: S. Starling Marshall.
"Proposed Rulemaking Issued on the CHIPS Act Advanced Manufacturing Investment Credit under IRC Section 48D," (March 28, 2023). Contacts: Carina C. Federico, S. Starling Marshall, Byron R. Brown, Samantha Skabelund, Tyler A. O'Connor
Client Alert / Newsletter
"Supreme Court Ruling Reduced Taxpayer’s Penalties by $2.67 Million," Tax Alert (March 6, 2023). Contacts: S. Starling Marshall, Carina C. Federico, Carlton Greene, Samantha Skabelund
Client Alert / Newsletter
"IRS Commissioner Nominee Daniel Werfel Testifies Before Senate Finance Committee," Tax Alert (February 24, 2023). Contacts: Carina C. Federico, S. Starling Marshall, James G. Flood
Client Alert / Newsletter
"ABA Section of Taxation 2023 MidYear Tax Meeting," American Bar Assocation, San Diego, CA. (February 11, 2023). Speaker: S.Starling Marshall.
‘A Double-Edged Sword’: Why Young Judges Might Not Stick Around The National Law Journal (February 3, 2023)
Press Coverage
‘I’m Disappointed.’ Lawyers React to SCOTUS Setting Aside Attorney-Client Privilege Case The National Law Journal (January 23, 2023)
Press Coverage
"Supreme Court Weighs Whether “Dual Purpose” Communications Are Privileged in In re Grand Jury," Tax Alert (January 11, 2023). Contacts: Carina C. Federico, S. Starling Marshall, Meshach Y. Rhoades, Rebecca Monck Ricigliano, Stephen J. McBrady, Peter Eyre
Client Alert / Newsletter
Who Won Monday's SCOTUS Arguments Over Attorney-Client Privilege? Supreme Court Brief (January 9, 2023)
Press Coverage
Reid Tomasello Elected Co-Chair of Young Tax Lawyers Committee of the Federal Bar Association’s Section on Taxation (October 13, 2022)
Firm News / Announcement

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Crowell & Moring LLP is an international law firm with offices in the United States, Europe, MENA, and Asia that represents clients in litigation and arbitration, regulatory and policy, and transactional and corporate matters. The firm is internationally recognized for its representation of Fortune 500 companies in high-stakes litigation and government-facing matters, as well as its ongoing commitment to pro bono service and diversity, equity, and inclusion.

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