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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
Recent Cases
Representative matters may include engagements before joining Troutman Pepper.
Articles + Publications
04.15.24
Energy Community Tax Credit Boost Will Benefit Wind Sector
Articles + Publications
03.26.24
Treasury and IRS Release Further Guidance on Energy Community Enhancements Under IRA
Articles + Publications
03.08.24
IRS Issues Final Regulations on Direct Pay
Articles + Publications
01.03.24
IRS Launches Pre-Filing Registration Portal
Articles + Publications
12.29.23
IRS Issues Proposed Regulations on Clean Hydrogen Tax Credits
Washington Energy Report
11.28.23
IRS Issues Proposed Regulations on Energy Property and Rules Applicable to Energy Credit Under Section 48