Education

New York University Law School, LLM, Tax

Suffolk University Law School, J.D. cum laude

University of Vermont, B.A.

Experience

  • Helps clients access financing for the expansion of their businesses utilizing New Markets Tax Credits. Roger has helped obtain financing for new manufacturing facilities, the expansion of dairy and meat processing facilities, construction of a rural health center and a special needs educational facility.
  • Advised a developer in connection with $24 million restoration of a historically significant hotel utilizing federal Historic Rehabilitation and New Market Tax Credits.
  • Represented clients in successful appeals of sales and income tax assessments.
  • Advised tax credit investors in connection with federal solar energy projects.
  • Utilized L3C vehicles in connection with community newspaper and farm energy projects.
  • Successfully negotiated the refund of several million dollars of sales and use taxes.
  • Obtained 100% abatement of non-Vermont income tax assessed against a Vermont captive insurance company.
  • Obtained favorable determinations of tax exempt status for several captive insurance companies including exemption under Code Section 501(n).
  • Reviewed client tax returns and discovered omitted and underutilized deductions worth hundreds of thousands of dollars.
  • Advised clients in connection with $50 million financing utilizing high yield, pay-in-kind debt obligations and $65 million offering of hybrid debt instruments.
  • Persuaded the Vermont Supreme Court that our clients were entitled to claim a disputed income tax credit resulting in one of the largest refunds of personal income taxes in the state’s history.

Admissions

Massachusetts, 1985

New York, 1986

Vermont, 1993

Memberships & Activities

American Bar Association, Tax Section, 1994

Vermont Bar Association, Co-chair of the Vermont Bar Association Tax Committee

Accolades & Awards

New England Super Lawyers®: Tax Law, 2014-2020

Chambers USA, 2011-2018

Best Lawyers, Tax Law, 1999-2022

Best Lawyers “Lawyer of the Year”, Tax Law, 2014, 2016

Community Involvement

High School Varsity Soccer Coach