Since 1985, Roger 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.
Recent 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.
- Obtain IRS Rulings for qualified nuclear decommissioning trust funds.
- 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).
Professional and Community Involvement
- President, Atlanta Tax Forum
- State Bar of Georgia
Rankings and Recognition
- Named to the Top Rated Lawyers Guide to Energy/Environmental/Natural Resources Law (2012).
- Recognized in The Best Lawyers in America in Tax Law (2013-2014).
- Troutman Sanders, 1985 – 1999, 2004 – present
- Arthur Andersen, 1999 – 2002
- Deloitte & Touche, 2002 – 2004
- U.S. Navy, 1975 - 1980
- Emory University, LL.M., Taxation, 1990
- University of Georgia, J.D., magna cum laude, 1985
- Mercer University, B.B.A., Accounting, cum laude, 1982
Supreme Court of the United States
U.S. District Court for the Northern District of Georgia
Supreme Court of Georgia
Georgia Court of Appeals
U.S. Tax Court
U.S. Court of Appeals for the Eleventh Circuit