Michael Sykes
Associate
Washington, D.C.
Michael Sykes
Associate
Washington, D.C.
Contact details
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.
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
Related articles
Publications: 13 February 2024
Where is the T in ESG? - How Tax intersects with ESG issues
There is a growing focus on the role that tax has to play in the world of ESG and the numerous ways that tax intersects with ESG topics. From factoring in the tax implications of decisions that are…
News: 05 February 2024
Publications: 08 January 2024
Takeaways from Treasury's proposed regulations on U.S. tax credits for clean hydrogen production
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