Conor B. McKenzie
Of Counsel
Conor McKenzie is a tax attorney with diverse industry experience, providing tax advice to clients on a wide range of federal, state, and local tax issues including income and indirect taxes, business tax issues, M&A and tax credits.
Email: cmckenzie@drm.com
Phone: 802-846-8355
Direct:
| PHYSICAL | MAILING |
| Courthouse Plaza 199 Main Street Suite 600 Burlington, VT 05401-8339 |
PO Box 190 Burlington, VT 05402-0190 |
Accomplished tax attorney with record of success in advising businesses on complex tax matters.
Conor brings extensive and deep experience in tax planning, restructuring, transactions and controversy matters to his clients at DRM. An effective and trusted leader, he develops and implements tax strategies aligned with business goals to optimize the company’s overall tax position. He provides proactive advice on tax implications related to business initiatives, tax credits, tax credit finance, M&A, captive insurance and other strategic decisions. Prior to joining DRM Conor spent over a decade in the specialty tax practices of two Big-4 accounting firms in Boston, Massachusetts.
Having led the defense of federal and state tax audits and controversies, Conor has the experience to work closely with tax authorities to resolve issues efficiently. He adds substantial value by guiding clients to proactively mitigate tax risks through thorough analysis, tax planning, structuring and documentation of tax positions.
Conor excels in tax research and writing on a wide range of issues including federal income tax, state income franchise tax, sales and use tax, and other taxes in the context of tax opinions, tax technical memoranda, tax ruling requests, tax appeals and controversy. Conor also has deep industry experience, for example with captive insurance, financial services and other industries, and how these industries intersect with the tax law.
When not working, Conor spends most of his time at various outdoors pursuits in Vermont with his wife and children. In the winter, he is generally at the mountain with his wife ringing cowbells, cheering on his kids at alpine ski competitions. When the snow is melted, Conor is often out cycling on Vermont’s network of dirt roads and singletrack.
Education
Boston University School of Law, LLM, Tax
University of Connecticut School of Law, JD
Union College, BA
Experience
- Drafted tax opinions and provided tax advice for a complex development finance transaction involving dozens of funding sources, and numerous federal and state tax credits, including New Markets, Historic Tax Credits, Solar ITC and LIHTC.
- Obtained an abatement of assessed corporate income tax at the Massachusetts Department of Revenue Office of Appeals, successfully arguing for the correct apportionment of income for 40 Act mutual funds vs. non-40 Act mutual fund clients.
- Obtained full abatement of contested taxes and penalties in US Tax Court litigation involving the Qualified Business Income (QBI) deduction.
- Assisted numerous business clients in reducing FIN 48 tax exposure for unpaid prior year taxes, interest and penalties through state tax voluntary disclosure agreements, limiting the number of years required to be filed and obtaining waivers of penalties.
Admissions
Massachusetts, 2005
United States Tax Court, 2009
Vermont, 2025
Clerkships
Law Clerk to the Justices, Superior Court of Massachusetts, 2005-2006
Law Clerk – Massachusetts Appellate Tax Board (ATB), 2009
Memberships & Activities
American Bar Association – Tax Section
Vermont Bar Association
Community Involvement
Vermont Department of Taxes Commissioner’s Tax Administration Advisory Board – Member
Publications
- Massachusetts Supreme Judicial Court invalidates ‘millionaire’s tax’ ballot question as unconstitutional – EY Tax Alert I.D. No. 2018-0208
- US. Supreme Court Denies Cert of First Marblehead II, Massachusetts Supreme Judicial Court finding that Financial Institution Excise Tax meets Wynne internal consistency test upheld – EY Tax Alert I.D. No. 2017-0447
- New York Tax Appeals Tribunal holds application of Article 33 Tax on Insurance Corporations on alien insurance company violated nondiscrimination provisions of the US-German tax treaty – EY Tax Alert I.D. No. 2017-2097
- New York State Appellate Division find HMO not ‘doing an insurance business’ is subject to New York City’s General Corporation Tax – EY Tax Alert I.D. No. 2018-0208