Roger S. Reigner, Jr.

Retired Partner

404.885.3516

More ways to contact Roger S. Reigner Jr.

Overview
Insights
Awards

Since 1985, Roger has practiced in the areas of federal, state, and local tax planning and controversies, with an emphasis on the unique tax and accounting issues facing rate-regulated public utilities. He has recently focused on matters such as the use of tax credits and incentives for the acquisition of utility scale renewable energy projects, sales and use tax advice and litigation, property tax advice and litigation, non-shareholder contributions to capital, VEBA taxation, and the taxation of nuclear decommissioning trust funds.

Roger represented clients in numerous tax controversies with the IRS at the audit and appeals level, as well as in the preparation of private letter rulings and technical advice for IRS National Office consideration. Although most controversies have been resolved at the administrative level, when necessary, Roger represented clients in tax litigation before the U.S. Tax Court, the U.S. District Court, the Court of Appeals as well as state and local courts, boards, and other tribunals.

  • Named to the Top Rated Lawyers Guide to Energy/Environmental/Natural Resources Law (2012).
  • Best Lawyers in America®: Tax Law (2013-2026)
Overview

Since 1985, Roger has practiced in the areas of federal, state, and local tax planning and controversies, with an emphasis on the unique tax and accounting issues facing rate-regulated public utilities. He has recently focused on matters such as the use of tax credits and incentives for the acquisition of utility scale renewable energy projects, sales and use tax advice and litigation, property tax advice and litigation, non-shareholder contributions to capital, VEBA taxation, and the taxation of nuclear decommissioning trust funds.

Roger represented clients in numerous tax controversies with the IRS at the audit and appeals level, as well as in the preparation of private letter rulings and technical advice for IRS National Office consideration. Although most controversies have been resolved at the administrative level, when necessary, Roger represented clients in tax litigation before the U.S. Tax Court, the U.S. District Court, the Court of Appeals as well as state and local courts, boards, and other tribunals.

Insights

Articles + Publications

Navigating the One Big Beautiful Bill Act: A Practical Guide

Articles + Publications

Treasury and IRS Release Updated Guidance on Energy Communities

Articles + Publications

Tax Credit Implications of the One Big Beautiful Bill Act

Firm News

Troutman Pepper Locke Advises TXNM Energy in Sale to Blackstone Infrastructure

See all insights from Roger S. Reigner, Jr.

Awards
  • Named to the Top Rated Lawyers Guide to Energy/Environmental/Natural Resources Law (2012).
  • Best Lawyers in America®: Tax Law (2013-2026)
  • Board Member, former President, Atlanta Tax Forum
  • State Bar of Georgia, Tax Section
  • Atlanta Bar Association, Tax Section
  • U.S. Navy, 1975-1980

Education

  • Emory University School of Law, LL.M., 1990, taxation
  • University of Georgia School of Law, J.D., magna cum laude, 1985
  • Mercer University, B.B.A., cum laude, 1982, accounting

Bar Admissions

  • Georgia

Court Admissions

  • Supreme Court of the United States
  • U.S. District Court, Northern District of Georgia
  • Supreme Court of Georgia
  • Court of Appeals of Georgia
  • U.S. Tax Court
  • U.S. Court of Appeals, Eleventh Circuit