Zachary Roop

Zach focuses his practice on federal income tax issues related to renewable energy, structured finance and securitization, real estate investment trusts, and compliance with IRS information reporting, as well as state and local tax issues.

Zach advises clients on energy and renewable energy tax credit matters, including transactions involving section 45 production tax credits, section 48 investment tax credits, and other renewable energy tax incentives, with a particular concentration on the prevailing wage and apprenticeship requirements for renewable energy tax credits. He also advises on evolving renewable energy tax guidance under the Inflation Reduction Act.

Zach counsels issuers and underwriters on aspects of income tax structuring of structured finance and securitization transactions. He represents a variety of clients, including real estate mortgage investment conduits (REMICs), residential mortgage-backed securities (RMBSs), real estate investment trusts (REITs), public utilities, and other pass-through entities.

Zach also advises on complying with IRS information reporting and payroll tax compliance. He assists clients in pursuing penalty abatements and voluntary closing agreements for such matters.

When focusing on state and local tax matters, Zach counsels on multistate income taxes and sales and use taxes, with an emphasis on Virginia matters and state tax incentive programs, including the Virginia Economic Development Partnership.