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. Recent areas of concentration include property tax and sales and use tax litigation, renewable energy tax credits, the tax consequences of the acquisition and disposition of electrical generating facilities, the tax consequences of non-shareholder contributions to capital, property taxation of centrally assessed utilities, sales and use tax exemptions for plant and equipment and 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 Experience
Regularly advise clients on Georgia tax matters, including, property tax, sales and use tax and income tax.
Regularly advise clients on the application of various energy tax credits for electricity produced from renewable resources, including the production tax credit, the investment tax credit and the renewable energy grant program.
Regularly advise clients in the electric utility, gas and telecommunications industries on property tax central assessment issues, including valuation issues, the taxability of certain assets, such as intangibles, and federal and state uniformity issues.
Regularly obtain Private Letter Rulings for nuclear decommissioning trust funds.
Tax counsel for Southern Power Company's acquisition of a 30MW solar generating facility in Cimarron, New Mexico.
Recent Cases
Georgia Power Company, et al v. Bart Graham, Revenue Commissioner, 2007 CV 137383 (Fulton County Superior Court, April 2, 2010).
Monroe County et al v Georgia Power Company, 283 Ga. 12, 655 SE2d 817 (2008).
AT&T Corp. v. Property Tax Services, 288 Ga App 679, 655 SE2d 295 (2007).