John Manning

John Manning concentrates his practice on section 199 deductions, transition tax reviews, and export tax benefits. He works closely with clients to achieve tax benefit optimization, and has extensive experience successfully resolving tax controversies at IRS Exam and Appeals.

John was a tax executive with Lockheed Martin Corporation for 12 years, most recently serving as Lockheed’s Director, Domestic Tax Planning and Senior Tax Counsel. He played a leading role in Lockheed’s successful implementation of the section 199 regime. John’s experience also includes 7 years as a tax attorney with Dewey Ballantine in New York and Washington, D.C.

John is a frequent speaker on section 199 issues and previously served as Chapter President and Chapter Representative of the Baltimore/Washington Chapter of the Tax Executives Institute.

John lives in Bethesda, Maryland with his wife and three children.


  • New York University School of Law (LL.M. Taxation, 1991)
  • State University of New York at Buffalo Law School (J.D., magna cum laude, 1988)
  • Pace University (B.S. 1985)

John Manning

Phone: 301-204-9336