Whom He Represents
Nathan’s clients do not fit a single profile. They range from foreign finance ministries and major global banks, to a publicly traded company and a bank director, to German nobility, a Hollywood entertainer, and a five-star restaurant, to pastors, churches, and individuals facing criminal or civil tax issues. The common thread is not wealth or industry. It is a federal tax crisis that requires someone who has operated at the highest levels of international legal practice and can bring that depth to bear on a problem that most attorneys simply have not seen before.
Today he focuses that background on individuals and businesses facing IRS audits, criminal investigations, civil tax debt, offshore compliance, and the full spectrum of federal tax controversy, nationwide, from his home office on a mountaintop ridge in North Idaho.
Career & Formation
Legal Education Across Four Countries
Law school took him to Drake University Law School (Des Moines, Iowa), the University of Augsburg School of Law (Germany), the University of Vienna School of Law (Austria), Loyola University College of Law (Budapest and Prague programs), and Oxford Brookes University QLTT program (England). Few American tax attorneys have trained across multiple legal traditions (common law and civil law) or have read the original sources in the original languages.
Nearly Four Years at the World’s Second-Largest Law Firm
At Freshfields Bruckhaus Deringer LLP (at the time, the world’s second-largest law firm by revenue) he spent nearly four years as an associate in the Frankfurt and London offices, working on complex cross-border finance transactions.
Completely redrafted the firm’s standard form contracts for cross-border real estate lending and ECB-eligible loan and lease agreement securitization, including “CDO Squared” structures.
Drafted and negotiated contracts used by German federal and state finance ministries to bail out German banks that had invested in U.S. sub-prime Residential Mortgage-Backed Securities, representing both the finance ministries and the banks depending on the transaction.
Drafted an amendment to a $70 billion custom derivatives contract. Without the amendment, the contract’s terms could have resulted in the failure of two of the largest banks in the world.
Solicitor of the Senior Courts of England and Wales
During his time at Freshfields, he was admitted as a Solicitor of the Senior Courts of England and Wales, one of the most selective legal qualifications in the common law world, held by very few American attorneys. That admission gives him direct insight into how English law intersects with U.S. tax treaties, cross-border structures, and international enforcement, a perspective unavailable to attorneys trained exclusively in the American system.
Federal and State Criminal and Civil Tax Defense
Returning from international practice to join the family firm founded by his father Donald “Mac” MacPherson in 1978, Nathan brought his finance and international law background into federal and state tax defense. He has since represented clients across the country in federal and state criminal tax and cryptocurrency/money laundering cases, achieving deferral with no criminal case docketed, straight probation, and probation with only months of imprisonment. Nathan has also achieved scores of civil resolutions including refunds to the client, pennies-on-the-dollar settlements, and saving home equity from IRS, even after DOJ brought suit to foreclose.
His practice encompasses the full spectrum of civil and criminal tax controversy: income tax audits, employment classification disputes, offshore and FBAR issues, IRS collections, Tax Court, federal court, and appeals. He regularly uses his finance background to turn an IRS crisis into a financial restructuring opportunity.
Working from a Mountaintop Ridge in North Idaho
From a home office on a mountaintop ridge in North Idaho, Nathan and his wife have homeschooled their three sons. Nathan reads extensively from the Founding Fathers and the sources they studied (Blackstone, Locke, Montesquieu) and from the Church Fathers. His interests include skiing, hiking, mountain biking, sailing, and international travel. He defends the Constitution in court when called, including filing suit against the Governor of Idaho to reopen churches that were unconstitutionally closed during COVID.
Notable Matters & Constitutional Work
Texas v. Pennsylvania: U.S. Supreme Court
Represented the Lieutenant Governor of Idaho and 64 state legislators from nine states in an amici brief filed with the United States Supreme Court in the 2020 election case of Texas v. Pennsylvania.
Church Defense: COVID Closures
Filed suit against the Governor and Health Director of Idaho on behalf of Idaho churches that were unconstitutionally closed during COVID, successfully challenging the constitutionality of the closures.
German Bank Bailout Transactions: Freshfields
Drafted and negotiated contracts for German federal and state finance ministries to rescue German banks invested in U.S. sub-prime RMBS, representing both the ministries and the banks depending on the transaction.
$70 Billion Derivatives Contract
Drafted an amendment to a $70 billion custom derivatives contract that, without amendment, risked the failure of two of the world’s largest banks. Completed at Freshfields Bruckhaus Deringer, London.
International Reach & Languages
Nathan has traveled to 33 countries, lived and worked in four countries on three continents, and practices law on two continents. His international background is not a marketing credential. It is the foundation of his ability to handle offshore tax matters, FBAR issues, foreign trust structures, and cross-border transactions with genuine expertise rather than general knowledge.
The MacPherson Legacy: Three Generations
The MacPherson family tax defense practice began in 1978; Nathan represents the second generation carrying it forward. Understanding where this practice came from (and where it is going) starts with that legacy.
Donald “Mac” MacPherson
Donald “Mac” MacPherson founded The MacPherson Group in 1978 with a conviction that every American deserves skilled, principled representation against the IRS, regardless of income or political views. He built the practice from the ground up across nearly five decades of federal tax defense work. Mac is the author of the firm’s celebrated “War Stories” case studies, narrative accounts of real tax defense matters that have become part of the firm’s institutional identity. Mac serves the firm today as Of Counsel, available for select engagements and consultation.
Nathan MacPherson
After nearly four years at Freshfields Bruckhaus Deringer in Europe and admission as a Solicitor in England and Wales, he joined the family practice his father built. He brought global legal experience into a firm founded on principled, personal representation, and has since represented clients with civil and criminal tax issues across nearly all 50 states. He is admitted in California, Idaho, and England and Wales. He is also a husband, father of three, and an Idaho patriot who works from a mountaintop ridge.
Noah MacPherson
Noah is obtaining his Associate of Science degree in Political Science and Pre-Law while working as a paralegal for The MacPherson Group, PLLC. In this role, he assists with case research, client communications, and administrative matters under Nathan’s supervision. He grew up inside this practice, which means he understands the cases, the clients, and the stakes in a way no hired paralegal can replicate. The MacPherson legacy continues.
Bradley (Scott) MacPherson, J.D.
Bradley (Scott) MacPherson earned his J.D. at Chapman University School of Law and is admitted to practice law in Arizona (inactive), California (inactive), and Washington, D.C. He subsequently answered a higher calling and entered the priesthood. Scott is not an actively practicing attorney, but remains available for select consultations on matters where his legal background and unique perspective are relevant. His path, from licensed attorney to ordained priest, is a reminder that this firm has always been about more than tax law.
Courts & Bar Admissions
State Bar Admissions
- State Bar of California
- Idaho State Bar
- Solicitor of the Senior Courts of England and Wales
Federal Courts
- United States Tax Court
- U.S. District Court: District of Idaho
- U.S. District Court: Central District of California
- U.S. District Court: Eastern District of California
- U.S. District Court: Northern District of California
- U.S. District Court: Southern District of California
- U.S. Court of Appeals for the Ninth Circuit
- United States Supreme Court
Education
- Drake University Law School: J.D.
- University of Augsburg School of Law (Augsburg, Germany)
- University of Vienna School of Law (Vienna, Austria)
- Loyola University: Budapest & Prague summer law programs (Budapest, Hungary, and Prague, Czech Republic)
- Oxford Brookes University — Qualified Lawyers Transfer Test preparation course (Oxford, England)
Media Appearances & Publications
He appears regularly on national radio and authors articles on tax defense, the Constitution, and business strategy. A full list of media appearances is available on the Media page.
He is available for radio, podcast, and media interviews on tax defense, taxpayer rights, and constitutional law. Contact the firm directly to arrange media inquiries.