Emily’s practice focuses on federal and state tax matters. She has significant experience with renewable energy transactions, business acquisitions, real estate investment trusts (REITs), financing transactions, and corporate and partnership tax planning.
Emily’s renewable energy experience includes project developments, joint ownership arrangements, turbine supply agreements and operational matters. She represents wind and solar project developers and assists clients with qualifying for production tax credits (PTCs) and investment tax credits (ITCs).
Emily also regularly advises clients on structuring investments that produce new markets tax credits and low-income housing tax credits. She also routinely advises clients on state and local tax compliance matters, including real property and income tax matters. She handles administrative audit appeals with the Virginia Department of Taxation on a variety of state tax issues.
Formed numerous charities, business leagues, social welfare organizations and other exempt entities and obtained federal, state and local tax exemptions for them
Advised charities and their directors on private inurement and intermediate sanctions issues, and the unrelated business income tax
Represented taxpayers on appeal with local assessor’s offices and the Virginia Department of Taxation
Represented sponsors in low-income housing tax credit and historic rehabilitation tax credit transactions, including both single property investments and multi-property funds.
Represented borrowers in a number of new markets tax credit transactions to finance, among others, a hotel, a manufacturing facility and a hospital addition.
Represented fiduciaries and beneficiaries in breach of fiduciary duty and other complex estate litigation claims
Represented issuers and underwriters in connection with public and private equity and debt offerings by REITs.
Represented issuers and underwriters concerning tax issues in private and public mortgage-back security and debt offerings, including the representation of US government agencies in mortgage loan securitization transactions.
Member, American Bar Association, Section of Taxation
Virginia Bar Association