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Michael Sykes

Associate

Washington, D.C.

Image of Michael Sykes
Michael Sykes

Associate

Washington, D.C.

Michael is an associate in the global Projects, Energy, Natural Resources and Infrastructure practice, based in our Washington, D.C. office. His practice focusses on federal income tax matters related to renewable energy projects. 

Michael advises clients on a wide variety of tax matters relating to renewable energy projects including solar and wind projects and projects involving carbon capture and sequestration (CCS). His experience includes advising clients on energy credits (ITC, PTC, and 45Q), partnership structures for tax equity investments, and corporate transactions including mergers and acquisitions, 338 elections, and capital raises involving 1202 Qualified Small Business Stock.

Michael has also advised clients on the tax aspects of inbound investments in U.S. energy projects, compliance requirements for fuel-pathways and CCS projects under low carbon fuel standard programs (LCFS), and various matters relating to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA). 

Prior to joining Allen & Overy, Michael served as a judicial law clerk to the Honorable David Gustafson at the United States Tax Court—advising on relevant cases involving energy tax credits, partnership bona fides, At-Risk loss limitations, and various other tax issues. Prior to the Tax Court, Michael’s practice focused on tax controversy and administrative proceedings with the Internal Revenue Service (IRS) during which he representing clients in all aspects of examinations, appeals, and voluntary disclosures.

Related articles

Solar panels and wind turbines

Publications: 03 August 2022

Energy provisions and related tax credits in the Inflation Reduction Act of 2022

On July 30, 2022 the U.S. House of Representatives passed The Inflation Reduction Act of 2022.

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News: 05 April 2022

A&O advises InfraRed on investment in North American renewables portfolio

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Publications: 07 December 2021

November 2021 update: U.S. House Ways and Means Committee Build Back Better Act - proposals related to tax credits and clean energy

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Publications: 21 September 2021

U.S. House Ways and Means Committee Build Back Better Act – proposals related to tax credits and clean energy

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Office

Washington, D.C.

Allen & Overy LLP
1101 New York Avenue, NW
Washington, D.C.
20005

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Qualifications

Academic

LL.M., Taxation, University of Florida, Levin College of Law

J.D., University of Florida, Levin College of Law

B.S. Journalism, University of Florida 

B.A. International Relations, University of Florida