Marc advises business on a broad range of energy issues related to U.S. federal, state, and local taxes. He has provided counsel on the qualification of transactions for renewable energy tax credits, application of existing tax laws to new technologies, multi-state product launch transactions, and resolution of tax controversies at the federal and state level.
Before joining McGuireWoods, Marc held in-house tax counsel roles with a large public utility and a publicly-traded residential solar company, and he held roles with other large law firms. These positions have given him a breadth of experience balancing technical tax advice and the need for business flexibility and responsiveness.
Marc is licensed to practice in California and Washington, D.C. He is also admitted to practice in U.S. Tax Court. Marc also has a Master of Laws in Taxation from Georgetown University Law Center.
Experience
- Advised a publicly-traded solar company on the successful design of federal investment tax credit (ITC) safe harbor program under Notice 2018-59.
- Representation of clients on the function, use cases, and financial impact of tax statutes and regulations relevant to the renewables industry.
- Defense of client tax positions for income, sales/use, and property tax matters, including retention of tax credits/exemptions for energy projects and deductions for tangible repairs.
-
Georgetown University Law CenterLLM
with Distinction, Dean’s List
2009 - The George Washington University Law SchoolJD2007
- University of California Los AngelesBA2002
- Author, IRS Refreshes and Codifies Energy Property Tax Credit Guidance in Proposed Section 48 Regulations, McGuireWoods Legal Alert, November 21, 2023
- Author, 30-Day Initial Application Window for Low-Income Communities Bonus Credit Fast Approaching, McGuireWoods Legal Alert, November 7, 2023
- Author, IRS Proposes Prevailing Wage and Apprenticeship Regulations, McGuireWoods Legal Alert, August 30, 2023
- Author, IRS Issues Guidance for Direct Payments of Energy Tax Credits, McGuireWoods Legal Alert, June 20, 2023
- Author, IRS Issues Guidance for Transferability of Energy Tax Credits, McGuireWoods Legal Alert, June 16, 2023
- Author, IRS Issues More Guidance for Section 48C Advanced Energy Project Tax Credit Allocation Program, McGuireWoods Legal Alert, June 2, 2023
- Author, Domestic Content 10% Bonus Guidance Released (IRS Notice 2023-38), McGuireWoods Legal Alert, May 15, 2023
- Author, Opening Soon — Application for Section 48C Advanced Energy Project Investment Tax Credit, McGuireWoods Legal Alert, May 9, 2023
- Author, IRS Issues Guidance for Energy Community Bonus Tax Credits – Notice 2023-29, McGuireWoods Legal Alert, April 5, 2023
- Author, Energy Credits — Treasury, IRS Promise Direct Pay and Transferability Registry and Guidance, McGuireWoods Legal Alert, March 27, 2023
- Author, IRS Issues Guidance for Energy Tax Credits in Low-Income Communities – Notice 2023-17, McGuireWoods Legal Alert, February 16, 2023
- Author, Inflation Reduction Act Extends and Modifies Tax Credits for Solar Projects, McGuireWoods Legal Alert, February 6, 2023
- Author, Inflation Reduction Act Creates New Tax Credit Opportunities for Energy Storage Projects, McGuireWoods Legal Alert, December 27, 2022
- Author, Commerce Department Releases Preliminary Findings on Chinese Solar Manufacturers’ Alleged Circumvention, McGuireWoods Legal Alert, December 5, 2022
- Author, IRS Issues Prevailing Wage and Apprenticeship Guidance — Starts 60-Day Clock, McGuireWoods Legal Alert, November 30, 2022
- California
- District of Columbia
- U.S. Tax Court