Since 1985, Roger S. Reigner 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.
Recent areas of concentration include 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 and 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.
Representative Matters :
- Tax counsel for the acquisition of over 1 GW of utility scale solar and wind powered electrical generating facilities involving the use of federal and state tax credits and incentives.
- Tax planning and litigation for Georgia income tax, sales and use tax, and property tax matters.
- Georgia Power Company, et al v. Bart Graham, Revenue Commissioner, 2007 CV 137383 (Fulton County Superior Court, April 2, 2010).
Professional and Community Involvement :
- Board Member, former President, Atlanta Tax Forum
- State Bar of Georgia, Tax Section
- Atlanta Bar Association, Tax Section
Professional Experience : 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 for the Northern District of Georgia
- Supreme Court of Georgia
- U.S. Tax Court
- U.S. Court of Appeals for the Eleventh Circuit
Cost
Rate : $$$