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Kevin Erb

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Kevin’s practice involves guiding clients through the complexities of federal, state, local and international taxation.

Kevin routinely advises business entities, tax-exempt organizations and high net worth individuals on a range of transactional tax matters. He provides tax counsel for business entity formation, mergers, acquisitions and reorganizations.

Kevin also represents clients before the IRS and state tax authorities, preparing IRS protests and appeals and assisting clients facing tax penalties.

For tax-exempt organizations, Kevin partners with clients to secure and maintain tax status and prepares Form 1023 and state-law counterparts.

During the COVID-19 pandemic, Kevin advised clients on international, state and local tax considerations arising from work-from-home arrangements. He continues to assist clients with the evolving post-COVID tax landscape.

Prior to entering private law practice, Kevin served as a tax consultant with a Big Four accounting firm, focusing on state and local taxation.

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On May 12, 2023, in Notice 2023-38 (the “Notice”), the IRS published rules intended for inclusion in forthcoming regulations regarding domestic content bonus credit amounts.

The Inflation Reduction Act of 2022 amended §§ 45 and 48 of the Internal Revenue Code (the “Code”) to provide a domestic content bonus credit amount for certain qualified facilities or energy projects placed in service after December 31, 2022, and added new Code §§ 45Y and 48E, which include a domestic content bonus credit amount for certain investments in qualified facilities or energy storage technologies placed in service after December 31, 2023.

To claim a domestic content bonus credit amount, a taxpayer must establish that the “Domestic Content Requirement” is satisfied with respect to an “Applicable Project” by certifying to the Secretary of the Treasury that any steel, iron, or manufactured product which is a component of the Applicable Project (upon completion of construction) was produced in the United States. The Notice provides guidance on what is required to meet the Domestic Content Requirement and the procedures for reporting and claiming domestic content bonus credit amounts.