Vinson & Elkins tax controversy attorney partner David Cole has moved to Kirkland & Ellis as a partner in Houston, where he will practice with tax partner Richard Husseini, a former Baker Botts partner who joined Kirkland in 2021.

Cole and Husseini each said tax disputes are expected to ramp up with increased funding going to the IRS with the federal Inflation Reduction Act — about $79 billion over 10 years—in addition to the agency's increased focus on auditing large partnerships and corporations.