Sean Clerget

Member

Recent Publication:

Treasury Proposes Sweeping New Tax-Exempt Rules for Private Schools and Universities

Sean Clerget discusses the Treasury Department and the IRS's proposed regulations that would allow federal tax-exempt status to be denied or revoked for private educational institutions that use race-based admissions, scholarships, financial aid, athletics, or other programs, signaling a broader Administration effort to expand oversight and enforce nondiscrimination standards through the tax code.

Sean advises clients at the intersection of federal tax policy and congressional investigations, helping organizations navigate complex matters where legislative developments, government oversight, and political scrutiny create legal, financial, and reputational risk. Drawing on senior leadership roles with the U.S. House Committee on Ways and Means, he counsels public companies, private businesses, trade associations, and nonprofits on congressional investigations, tax policy advocacy, legislative strategy, and oversight matters before Congress and the executive branch. Sean helps clients assess emerging risks, engage effectively with policymakers, prepare for potential investigations, and distinguish genuine legal and enforcement threats from the daily political noise in Washington.

Sean brings perspective from both sides of the table. He previously served as chief oversight counsel to the Ways and Means Committee, where he led complex congressional investigations across the committee’s full jurisdiction and served as lead investigator on multiple high-profile matters. He managed document-intensive inquiries, coordinated witness interviews and testimony, worked with multiple congressional committees on joint investigative efforts, and advised members on investigative strategy, oversight authorities, and public hearings. Sean also served as a shared staffer for the U.S. House Committee on the Judiciary and the U.S. House Committee on Oversight and Government Reform to facilitate joint investigative efforts. In these roles, he regularly coordinated with House leadership, briefed members of Congress on investigative developments, and testified multiple times before the Ways and Means Committee. These experiences provide Sean with a deep understanding of how congressional oversight develops, how investigations are conducted, and how legislative and political concerns can evolve into enforcement, regulatory, and reputational risk.

Immediately before joining Cozen O’Connor, Sean served as chief tax counsel to the chairman of the U.S. House Committee on Ways and Means, where he directed the development of all tax policy matters for the committee and the House of Representatives and worked closely with the U.S. Department of the Treasury and the Joint Committee on Taxation. He led the development, drafting, and passage of the tax provisions of the One, Big, Beautiful Bill (H.R. 1) - one of the largest tax bills in modern U.S. history - guiding the legislation through committee markup and House passage and advising members throughout the reconciliation process. His experience provides clients with insight into the development of federal tax legislation and the legislative process, enabling them to engage effectively on complex tax policy matters before Congress and the administration.

Drawing on his experience conducting congressional investigations, Sean advises clients responding to congressional inquiries, oversight requests, hearings, and related reputational challenges. He helps organizations assess investigative risk, prepare executives and other witnesses, engage effectively with congressional stakeholders, and navigate matters involving parallel scrutiny from regulators, inspectors general, and enforcement agencies. He also maintains a robust tax policy practice.

Before entering public service, Sean was an associate in the Litigation & Investigations practice at another Am Law 100 firm, where he represented clients in high-stakes U.S. Department of Justice investigations and complex regulatory and litigation matters. He also served as a law clerk to the Honorable Theresa L. Springmann of the U.S. District Court for the Northern District of Indiana.

Sean earned his Juris Doctor, magna cum laude, from George Mason University School of Law (now Antonin Scalia Law School), where he served as an articles editor of the George Mason Law Review and received multiple writing and academic honors. He graduated summa cum laude from Wabash College with a Bachelor of Arts in political science.

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Experience

News

Sean Clerget Examines IRS Oversight as a gateway to private-sector focused Congressional Investigations

August 03, 2026

Sean Clerget, member of Cozen O’Connor’s congressional investigations practice and senior principal of Cozen O’Connor Public Strategies’ tax policy practice, authored a Thomson Reuters Westlaw article examining how IRS oversight can expand into broader investigations of businesses and nonprofits.

Sean Clerget Featured in Thomson Reuters on Planned Form 990 Overhaul

June 16, 2026

Sean Clerget, senior principal of Cozen O’Connor Public Strategies’ federal tax policy practice and member of Cozen O’Connor’s congressional investigations practice, was quoted in Thomson Reuters on the U.S. Department of Treasury’s new Form 990 Transparency Initiative.

Federal Public Strategies Named BGOV Top 2025 Lobbying Firm

April 20, 2026

Cozen O’Connor Public Strategies’ federal lobbying practice was recognized in Bloomberg Government’s 2025 Top Lobbying Firms report.

Sean Clerget Featured in BGOV’s Power Play on Reconciliation Strategy

April 14, 2026

Sean Clerget, senior principal of Cozen O’Connor Public Strategies’ tax policy practice and member of Cozen O’Connor’s congressional investigations practice, was featured in a Bloomberg Government’s Power Play newsletter on growing momentum for a potential second reconciliation package in Congress.

Sean Clerget Featured in Bloomberg Tax on IRS Administration Legislation

March 16, 2026

Sean Clerget, senior principal of Cozen O’Connor Public Strategies’ tax policy practice and member of Cozen O’Connor’s congressional investigations practice, was featured in a Bloomberg Tax article discussing emerging differences between House and Senate approaches to advancing bipartisan IRS administration reforms.

Cozen O’Connor Public Strategies Adds Sean Clerget as Senior Principal in Washington, D.C.

February 17, 2026

Cozen O’Connor Public Strategies, the bipartisan government relations and communications affiliate of international law firm Cozen O’Connor, today announced that Sean Clerget has joined as senior principal in its Washington, D.C., office.

Publications

Treasury Proposes Sweeping New Tax-Exempt Rules for Private Schools and Universities

September 03, 2026

Sean Clerget discusses the Treasury Department and the IRS's proposed regulations that would allow federal tax-exempt status to be denied or revoked for private educational institutions that use race-based admissions, scholarships, financial aid, athletics, or other programs, signaling a broader Administration effort to expand oversight and enforce nondiscrimination standards through the tax code.

House Ways and Means Committee Considers Digital Asset Tax Legislation [Alert]

June 11, 2026

Sean Clerget and Julia Garrett discuss the House Ways and Means Committee's bipartisan efforts to establish a clearer, more consistent tax framework for digital assets.

Opportunity Zone Nomination Window Opens July 1: A Critical Advocacy Opportunity for Investors, Developers, and Communities [Alert]

June 01, 2026

Sean Clerget shares details on how investors, developers, and communities can secure powerful, long-term tax incentives through inclusion in Opportunity Zones.

Education

  • George Mason University School of Law, J.D., magna cum laude, 2012
  • Wabash College, B.A., summa cum laude, 2009

Awards & Honors

25 Most Notable Staffers, The Hill, 2025

  • District of Columbia

Virginia (Associate Status)