Hilary B. Lefko

Hilary’s practice focuses on all areas of federal income tax law, with a particular emphasis on tax controversy and renewable energy tax issues.

Hilary previously served as an aide to Senator Joseph I. Lieberman and to Congressman Cal Dooley. Hilary is admitted to practice in the US Supreme Court, the US Tax Court, the US Court of Federal Claims, the US Court of Appeals for the Federal Circuit, and the US Court of Appeals for the Fourth Circuit.

Relevant Experience

  • Represents developers and investors in various energy and renewable energy projects, including transactions involving section 45 production tax credits for the production of electricity from renewable resources, including the purchase and sale of wind, open-loop biomass, landfill gas, geothermal and refined coal facilities, section 48 investment tax credits for solar projects, the Section 1603 Treasury Grant Program, and other renewable energy incentives.
  • Represents clients in tax litigation in US Tax Court, federal district courts, US Court of Federal Claims, US Courts of Appeals, and the US Supreme Court.
  • Represents clients in obtaining private letter rulings and pre-filing agreements.
  • Represents clients in federal legislative matters regarding energy tax incentives.
  • Represents clients in disputes with Treasury over qualification of projects for Section 1603 Treasury Grants and represents and advises taxpayers in controversies involving the Treasury’s Section 1603 grant program.
  • Litigates Section 1603 cases in the US Court of Federal Claims.
    • RP1 Fuel Cell LLC, et al. v. United States, Case No. 13-552C (trial before Judge Marian Blank Horn July 14-16, 2014).
  • Litigates cases in US Tax Court involving partnership issues and the application of the disguised sale rules to state tax credit transactions.
    • Route 231, LLC v. Commissioner T.C. Memo. 2014-30 (Feb. 24, 2014).
  • Represents clients in obtaining section 501(c)(3) status.
  • Represents low income taxpayers on a pro bono basis before IRS Appeals and in the US Tax Court.
  • US and foreign Tax planning for non-US businesses of US companies, offshore funds, domestic and international project finance, and a variety of US inbound international business transactions.

Memberships

  • Member, American Bar Association, Tax Section
  • Member, State Bar of Texas, Tax Section
  • Member, Texas Young Lawyers Association
  • Member, US Court of Federal Claims Bar Association

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