Overview
Representative Matters
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 has 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 has 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.

Recent Representative Matters

  • Served as tax counsel for the development and acquisition of more than 7,000 MW of utility scale solar and wind powered electrical generating facilities and battery storage facilities involving the use of federal and state tax credits and incentives.
  • Focused on tax planning and litigation for Georgia income tax, sales and use tax, and property tax matters.
  • Obtained IRS rulings involving normalization requirements for public utility property.
  • Obtained IRS Rulings for qualified nuclear decommissioning trust funds.

Recent Cases

  • Georgia Power Company v. Cazier, et al., 321 Ga. App. 576 (2013), cert. denied, 2013 Ga. LEXIS 813 (2013).
  • Georgia Power Company, et al v. Bart Graham, Revenue Commissioner, 2007 CV 137383 (Fulton County Superior Court, April 2, 2010).
  • Monroe County et al v Georgia Power Company, 283 Ga. 12, 655 SE2d 817 (2008).
  • AT&T Corp. v. Property Tax Services, 288 Ga App 679, 655 SE2d 295 (2007).
  • Named to the Top Rated Lawyers Guide to Energy/Environmental/Natural Resources Law (2012).
  • Best Lawyers in America®: Tax Law (2013-2026)

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 has 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 has 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.

Recent Representative Matters

  • Served as tax counsel for the development and acquisition of more than 7,000 MW of utility scale solar and wind powered electrical generating facilities and battery storage facilities involving the use of federal and state tax credits and incentives.
  • Focused on tax planning and litigation for Georgia income tax, sales and use tax, and property tax matters.
  • Obtained IRS rulings involving normalization requirements for public utility property.
  • Obtained IRS Rulings for qualified nuclear decommissioning trust funds.

Recent Cases

  • Georgia Power Company v. Cazier, et al., 321 Ga. App. 576 (2013), cert. denied, 2013 Ga. LEXIS 813 (2013).
  • Georgia Power Company, et al v. Bart Graham, Revenue Commissioner, 2007 CV 137383 (Fulton County Superior Court, April 2, 2010).
  • Monroe County et al v Georgia Power Company, 283 Ga. 12, 655 SE2d 817 (2008).
  • AT&T Corp. v. Property Tax Services, 288 Ga App 679, 655 SE2d 295 (2007).
  • Named to the Top Rated Lawyers Guide to Energy/Environmental/Natural Resources Law (2012).
  • Best Lawyers in America®: Tax Law (2013-2026)

Top areas of focus

  • 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