Energy Tax Controversy

The members of Holland & Knight's Energy Tax Controversy Team have been actively involved for decades in every significant energy tax controversy. Our attorneys have been on the forefront of major energy tax credit controversies such as the Section 29 coal synfuel "spray and pray" matters and tar sands matters, Section 6426 and 6427 fuel tax controversies such as taxability and black liquor, Section 1603 grant litigation, and Section 48 Investment Tax Credit (ITC) basis challenges.

Our lawyers also have a preeminent reputation for litigating oil and gas tax disputes, including disputes involving production payments, the economic interest doctrine, mineral leases, windfall profits taxes, intangible drilling costs, worthless properties and depletion. We also are well versed in tax disputes unique to the nuclear industry, such as the carryback of nuclear decommissioning costs and nuclear power plant ITC and research and development tax credit disputes.

Our energy tax attorneys represent clients in every aspect of a potential tax dispute, including the initial risk assessment of the position and advising on documentation to best position our clients for IRS audits and administrative appeals to the IRS Office of Appeals and litigation before the U.S. Tax Court, federal district courts, the U.S. Court of Federal Claims and appellate courts.

Although we seek to resolve energy tax controversies at the earliest possible stage and the majority of our cases are successfully resolved confidentially in the administrative process, we also have significant litigation experience within the energy industry. Many of our cases have gained national attention because of their significant impact both for our clients and for taxpayers in general. This includes a number of cases involving novel tax issues that have set precedent and decided important industry disputes.

In-Depth Industry Knowledge

Notably, Holland & Knight's energy tax attorneys have been heavily involved for decades not only in energy tax controversies but in every aspect of energy project development, financing, mergers and acquisitions (M&A), as well as in obtaining legislative, regulatory and subregulatory changes for important energy tax issues. This experience gives our Energy Tax Controversy Team a deep understanding of the statutes and regulatory guidance at issue in these tax controversies, an ability to gather and evaluate the relevant facts, and substantial credibility in discussions with the IRS and U.S. Department of Justice (DOJ). We also routinely leverage the technical backgrounds of our more than 225 attorneys focused in the energy industry.

Our attorneys are thought leaders who are frequently quoted in major publications and publish articles and timely client alerts on cutting-edge developments related to energy tax, including controversies.

In addition, our lawyers have significant experience with issues central to energy tax disputes, such as the procedurally complex new partnership audit rules and valuation issues common in solar, wind and other ITC tax credit disputes.

Deep Energy Tax Experience

Holland & Knight's Energy Tax Controversy team includes attorneys with invaluable experience as senior executives in the IRS Office of Chief Counsel, U.S. Attorneys' Offices and the DOJ's Tax Division.

Due to the extensive subject-matter knowledge of our team members and significant executive-level government experience, our lawyers are frequently asked to serve as expert witnesses in tax disputes and private disputes over reporting and sharing tax benefits. This experience includes regularly testifying in contested rate cases before state commissions and the Federal Energy Regulatory Commission (FERC).

Our team also includes multiple former clerks for U.S. Tax Court judges, federal district courts and appellate courts, and a former in-house counsel for a Fortune 200 energy company who represented the company in U.S. Tax Court, U.S. Federal District Court and U.S. Court of Federal Claims to successfully resolve a variety of complex tax matters involving energy tax credits and Section 1603 cases.