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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

Financial building with columns

Publications: 11 September 2023

Navigating Treasury's proposed regulations on prevailing wage and apprenticeship for clean energy projects

The Treasury Department (“Treasury”) and the Internal Revenue Service (the “IRS”) issued proposed regulations on August 29, 2023 for prevailing wage and apprenticeship (“PWA”) requirements applicable…

Read more Navigating Treasury's proposed regulations on prevailing wage and apprenticeship for clean energy projects

Publications: 17 April 2023

The energy community tax credit – IRS provides investors with certainty

Read more The energy community tax credit – IRS provides investors with certainty

Publications: 10 August 2022

Webinar: A lively discussion on the Inflation Reduction Act's renewables proposals

Read more Webinar: A lively discussion on the Inflation Reduction Act's renewables proposals

Publications: 03 August 2022

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

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

Office

Washington, D.C.

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