Amish M. Shah

Amish M. Shah: Attorney with Eversheds Sutherland (US) LLP
  • Partner at Eversheds Sutherland (US) LLP (436 Attorneys)
  • 700 Sixth Street NW, Suite 700, Washington, DC 20001-3980
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Biography

Amish Shah currently serves as Partner in Charge of the Eversheds Sutherland (US) Washington DC office. Amish provides sophisticated and practical tax planning and tax controversy advice and representation to clients in a variety of industries including energy, financial services, manufacturing, technology and e-commerce. Amish has been recognized by The Legal 500, BTI Consulting Group and Client Choice for his tax proficiency and superior client service.

Amish regularly represents clients in transactional matters including acquisitions, dispositions, mergers and other restructuring transactions. In addition, Amish’s practice includes advising clients on financial products tax, tax accounting and tax reporting matters; cross-border financing debt-equity issues; section 529 qualified tuition plans; bankruptcy tax matters; and numerous other business and individual tax issues.

In the tax controversy area, Amish represents clients under IRS examination in all phases of the controversy process including examination, IRS Appeals, post-Appeals mediation and trial-level and appellate litigation. He is admitted to practice in the U.S. Tax Court and the United States Court of Appeals for the District of Columbia Circuit.

In the energy sector, Amish represents clients in the development of, and investment in, renewable, alternative and traditional energy projects, including tax equity investments. He also advises clients in developing and understanding risks associated with beginning of construction strategies and in maximizing the benefit of investment tax credits (ITCs), production tax credits (PTCs) and fuels and other energy tax credits. He regularly represents clients in energy tax related controversy matters, in obtaining IRS energy tax rulings and a variety of other energy tax issues.

Amish started his career as a CPA/tax accountant at a Big 6 accounting firm. He utilizes his comprehensive experience, encompassing both tax planning and controversy, and his CPA experience to provide clients with knowledgeable and practical advice and representation.

Client Tools

•Opportunity Zones

Awards and Rankings

Recognized by The Legal 500 United States in the area of energy: renewable/alternative (2015) and energy: transactions (2015)

Honored with BTI Consulting Group’s 2015 Client Service Award for delivering unsurpassed client service (2015)

Recipient of the Client Choice Award USA & Canada in the category of Corporate Tax for Washington, DC (2013)

News

In the News

Extending an Olive Branch: IRS Issues Ruling Providing Taxpayer Relief for Late Election of Rev. Proc. 2011-29 Safe Harbor (March 2018)
Lexis Federal Tax Journal Quarterly
Eversheds Sutherland’s legal alert, Extending an Olive Branch: IRS Issues Ruling Providing Taxpayer Relief for Late Election of Rev. Proc. 2011-29 Safe Harbor, is featured in the March 2018 edition ...

Utilities Need Direction on Interest Limitation Allocation (January 29, 2018)
Tax Notes
Washington office Partner in Charge Amish Shah is mentioned in this Tax Notes article regarding a District of Columbia Bar Community of Taxation event that discussed the new net interest deduction ...

Eversheds Sutherland Assists Shell on $217M Solar Purchase (January 24, 2018)
The Texas Lawbook
Eversheds Sutherland is mentioned in this Texas Lawbook article for representing Shell in the acquisition of a minority interest in Silicon Ranch Corporation, a leading US owner, developer and ...

Shell to Acquire Nearly Half of Nashville-based Solar Company (January 21, 2018)
Houston Business Journal
In this article published by the Houston Business Journal, Eversheds Sutherland is mentioned for representing Shell in the acquisition of a minority interest in Silicon Ranch Corporation. The deal is ...

Don't Miss It: Hot Deals and Firms We're Following This Week (January 19, 2018)
Law360
Eversheds Sutherland is mentioned in this Law360 article for representing Shell in the acquisition of a minority interest in Silicon Ranch Corporation, a leading US owner, developer and operator of ...

Oil Behemoth Shell will Acquire 43% Interest in Solar Developer Silicon Ranch (January 16, 2018)
Solar Power World
In this article published by Solar Power World, Eversheds Sutherland is mentioned for representing Shell in the acquisition of a minority interest in Silicon Ranch Corporation. The purchase price ...

Shell Gets into US Solar Industry with Latest Acquisition (January 16, 2018)
Solar Builder
Eversheds Sutherland is mentioned in this Solar Builder article for representing Shell in the acquisition of a minority interest in Silicon Ranch Corporation, a leading US owner, developer and ...

Shell to Acquire Interest in US Solar Developer Silicon Ranch (January 15, 2018)
Solar Industry
Eversheds Sutherland is mentioned in this Solar Industry article for representing Shell in the acquisition of a minority interest in Silicon Ranch Corporation. “We were delighted to work with Shell ...

IRS Updates Accounting Method Change Procedures (May 9, 2017)
AccountingWEB
Eversheds Sutherland (US)’s legal alert, IRS Releases Updated Automatic Changes in Methods of Accounting List, is mentioned in this AccountingWEB article.

Eversheds Sutherland Represents Tokyo Gas America in First Investment in US New-Build Power Generation Facility (April 23, 2017)
Houston CityBizList
Eversheds Sutherland (US) is featured in this Houston CityBizList article for its representation of Tokyo Gas America Ltd. in its acquisition of a 33.33% stake in the 488-MW Birdsboro combined cycle ...

Press Releases

Eversheds Sutherland Advises Colonial Pipeline on Purchase of Northstar Port Arthur (May 3, 2018)
HOUSTON-Eversheds Sutherland (US) LLP represented Colonial Pipeline Company (Colonial) in negotiating an agreement to acquire Northstar Port Arthur LLC. The agreement gives Colonial marine terminal ...

First Minister of Wales Visits Eversheds Sutherland’s Washington DC Office (February 27, 2018)
Eversheds Sutherland (US) LLP is pleased to announce that its Washington DC office hosted the First Minister of Wales, Rt Hon Carwyn Jones, on February 26 with a lunchtime reception hosted in ...

Eversheds Sutherland Represents Shell in Acquiring Minority Interest of US Solar Developer (January 18, 2018)
Eversheds Sutherland (US) LLP is pleased to announce it has represented Shell in the acquisition of a minority interest in Silicon Ranch Corporation, a leading US owner, developer and operator of ...

American Bar Association Selects Eversheds Sutherland (US) Partner Amish Shah to Serve in Energy and Environmental Taxes Committee Leadership Role (May 30, 2017)
WASHINGTON-Eversheds Sutherland (US) LLP is pleased to announce that Amish M. Shah has been selected to serve as Chair of the Energy and Environmental Taxes Committee of the American Bar ...

Eversheds Sutherland Represents Tokyo Gas America in First Investment in US New-Build Power Generation Facility (April 21, 2017)
HOUSTON-Eversheds Sutherland (US) LLP is pleased to announce that the firm represented Tokyo Gas America Ltd. in its acquisition of a 33.33% stake in the 488-MW Birdsboro combined cycle power plant, ...

Sutherland Appoints Amish M. Shah Partner in Charge of the Washington DC Office (April 25, 2016)
WASHINGTON-Sutherland Asbill & Brennan LLP is pleased to announce the appointment of Partner Amish M. Shah as the firm’s Partner in Charge of the Washington DC office, succeeding Richard G. Murphy, ...

Sutherland Represents ConEdison Development in Acquiring a 106-MW Texas Solar Project (January 20, 2016)
ATLANTA-Sutherland Asbill & Brennan LLP is pleased to announce that the firm represented Consolidated Edison Development, Inc. with its acquisition of Alamo 7, a 106-MW solar electric generation ...

Sutherland Represents Enbridge Inc. in Acquisition of 103-MW West Virginia Wind Project (December 2, 2015)
ATLANTA-Sutherland Asbill & Brennan LLP is pleased to announce that the firm represented Enbridge Inc. (TSX:ENB)(NYSE:ENB) in the acquisition of 100% interest in the New Creek Wind Project, a ...

Sutherland Represents Energy Power Partners on Acquisition of Talen Energy Renewable Unit (November 5, 2015)
HOUSTON-Sutherland Asbill & Brennan LLP is pleased to announce that the firm counseled California-based Energy Power Partners in closing a purchase of the renewable energy unit of Talen Energy Corp., ...

Sutherland Represents ConEdison Development in Acquiring 50% Stake of a 240-MW AC California Solar Farm (September 22, 2015)
ATLANTA-Sutherland Asbill & Brennan LLP is pleased to announce that the firm represented ConEdison Development (CED) in its acquisition of a 50% interest in the planned construction of a 240-MW AC ...

Experience

“Sutherland has one of the largest tax practices in the country. With our experience, we can bring in the right people to do things efficiently and effectively.”

Experience

Represented Colonial Pipeline Company in the acquisition of marine terminal operations and assets at the Port of Port Arthur, Texas.
Advised energy distributor on Silver State North acquisition.
Served as U.S. tax counsel in PMI's US$2 billion amended and restated revolving credit facility.
Advised clients on tax incentives for renewable energy facility construction and acquisition.
Represented a client in the $1-plus billion sale of the US subsidiary of a private foreign company to a UK publicly traded company.
Represented a client in an IRS examination, at the US Tax Court and in Circuit Court in a tax controversy matter.
Represented a client in obtaining IRS rulings on 1099 reporting and Section 118 CIAC issues.
Represented a client in the acquisition of wind and solar projects, developing plans to qualify projects for ITCs and PTCs and sell interests to tax equity investors.

Publications

“Changing the deadline [for production tax credit eligible facilities] from a placed in service date to a begun construction date is highly favorable for the renewable energy industry and one that has been sought for some time.”

Legal Alerts

Legal Alert: Proposed 163(j) regulations provide needed guidance to utilities (December 7, 2018)
On November 26, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued much-anticipated proposed regulations (Proposed Regulations) under section 163(j) of the ...

Legal Alert: House bill proposes tax credit extensions for renewable energy, biodiesel and alternative fuels and other energy tax provisions (November 30, 2018)
On November 26, the House of Representatives released a tax bill (Extenders Bill) that, if enacted, would extend certain tax credits for the renewable energy and alternative fuels industries and ...

Legal Alert: INXS? IRS issues proposed regulations under section 163(j) (November 29, 2018)
On November 26, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) under section 163(j) of the Internal Revenue ...

Legal Alert: IRS tells utility not to count its (deferred tax) chickens before they hatch (October 24, 2018)
The affiliated group of which a taxpayer-utility was a wholly owned subsidiary filed tax returns on which it did not claim bonus depreciation since the availability of bonus depreciation had ...

Legal Alert: What you need to know about investing in opportunity zones (October 24, 2018)
As part of the Tax Cuts and Jobs Act of 2017, Congress enacted sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code, which were intended to promote investments in low-income communities ...

Legal Alert: Proposed 168(k) regulations offer several surprises for utilities and present challenges with uncertainties left unaddressed (August 10, 2018)
The proposed regulations under section 168(k) issued by Treasury and the Internal Revenue Service (IRS) on August 3, 2018, not only presented utilities with some surprises, but also raised concerns ...

Legal Alert: IRS rules that a method of reflecting a federal income tax settlement in ratemaking violated the consistency rule of normalization (July 17, 2018)
In PLR 201828010, the Internal Revenue Service (IRS) considered the proper ratemaking treatment for reflecting the results of a federal income tax settlement. The taxpayer was a member of an ...

Legal Alert: The long-awaited “solar beginning of construction notice”-Notice 2018-59 provides guidance for solar and other section 48 ITC-eligible facilities (June 27, 2018)
On June 22, 2018, the Internal Revenue Service (IRS) issued much-anticipated guidance to help developers of, and other industry participants in, solar, qualified fuel cell, qualified microturbine, ...

Legal Alert: IRS releases 2018 section 45 production tax credit amounts (June 25, 2018)
The Internal Revenue Service (IRS) recently published Revenue Procedure 2018-50, which provides the inflation-adjustment factors and reference prices to be used in the calculation of renewable energy ...

Legal Alert: FERC eliminates tax allowances for MLP pipelines, proposes tax-related rate reviews (March 20, 2018)
On March 15, 2018, the Federal Energy Regulatory Commission (FERC) issued important orders regarding two significant tax-related rate matters affecting interstate oil and natural gas pipelines. The ...

Articles

House Bill Proposes Tax Credit Extensions for Renewable Energy, Biodiesel and Alternative Fuels and Other Energy Tax Provisions (December 6, 2018)
Breaking Energy
On November 26, the House of Representatives released a tax bill (Extenders Bill) that, if enacted, would extend certain tax credits for the renewable energy and alternative fuels industries and ...

A Practical Method For Utility Property Interest Allocation (June 20, 2018)
Law360
Under Section 163(j) of the Internal Revenue Code, as amended by the recent tax reform bill, interest deductions are limited but certain exceptions are provided, including interest paid in the ...

Will Tax Reform Affect Utility Rates? (January 18, 2018)
Law360
Amidst the hyperbolic din emanating from politicians, reporters, analysts and others regarding the alleged massive refunds awaiting utility ratepayers (i.e., customers) following the federal ...

What Tax Reform Means For The Energy Sector: Part 2 (January 9, 2018)
Law360
On December 22, 2017, the President signed into law the bill informally referred to as the Tax Cuts and Jobs Act, which was passed by the US House of Representatives and Senate earlier in the week. ...

What Tax Reform Means For The Energy Sector: Part 1 (January 8, 2018)
Law360
On December 22, 2017, the President signed into law the bill informally referred to as the Tax Cuts and Jobs Act, which was passed by the US House of Representatives and Senate earlier in the week. ...

Newsletters

Eversheds Sutherland Global Tax Brief (December 2017)
The Eversheds Sutherland Global Tax Brief is a collection of tax developments from our attorneys across the globe. We hope you enjoy this issue of the Brief and look forward to sharing more updates ...

Presentations

“The American Taxpayer Relief Act of 2012, signed into law to avert the so-called fiscal cliff, includes significant changes to renewable and alternative energy tax credits and incentives.”

Presentations

Panel on Tax Equity (March 8, 2019)
FBA 2019 Tax Law Conference
Eversheds Sutherland Partner Amish Shah presents on a panel on tax equity at the FBA 2019 Tax Law Conference on March 8, 2019, in Washinton DC.

Energy tax current developments roundtable (February 9, 2018)
American Bar Association (ABA) 2018 Midyear Meeting
Eversheds Sutherland (US) Partner Amish Shah presents during the “Energy tax current developments roundtable” at the ABA Tax Section 2018 Midyear Meeting on February 9, 2018, in San Diego, California.

Energy tax updates (November 7, 2017)
Edison Electric Institute (EEI)
Eversheds Sutherland (US) Partner Amish Shah presents “Energy tax updates” at the Edison Electric Institute (EEI) on November 7, 2017, in Naples, Florida.

Renewables Tax Update (November 5 - 8, 2017)
Edison Electric Institute (EEI)
Eversheds Sutherland (US) Partners Brad Seltzer and Amish Shah present, “Renewables Tax Update,” at the EEI/AGA Taxation Committee Meeting on November 5-8, 2017 in Naples, Florida.

A discussion of tax changes and opportunity for business (November 3, 2017)
National Asian Pacific American Bar Association (NAPABA) 28th Annual Convention
Eversheds Sutherland (US) Partner Amish Shah presents “A discussion of tax changes and opportunity for business” at the National Asian Pacific American Bar Association (NAPABA) 28th Annual Convention ...

Updates Impacting the Energy Industry (September 14-16, 2017)
American Bar Association (ABA)
Eversheds Sutherland (US) Partners Amish Shah and Brad Seltzer present at the American Bar Association 2017 Joint Fall CLE Meeting on September 14-16, 2017, in Austin, Texas. Amish Shah moderates and ...

2017 TEI Region II Tax Forum (June 5 - 6, 2017)
Eversheds Sutherland is a proud co-sponsor of the 2017 TEI Region II Tax Forum taking place June 5-6, 2017, at the Borgata Hotel in Atlantic City, New Jersey. The Tax Forum will include five plenary ...

Updates impact the energy industry (May 12, 2017)
ABA Tax Section Meeting
Eversheds Sutherland (US) Partner Amish Shah presents “Updates impact the energy industry” at the ABA Tax Section Meeting on May 12, 2017, in Washington, D.C.

Energy Tax Current Developments Roundtable (January 20, 2017)
American Bar Association (ABA) Tax Section 2017 Midyear Meeting
Sutherland Partner Amish Shah presents during the “Energy Tax Current Developments Roundtable” at the ABA Tax Section 2017 Midyear Meeting on January 20, 2017, in Orlando, Florida.

Sutherland's Year-End Tax Seminar (December 6, 2016)
Sutherland hosts and leads a Year-End Tax Seminar on December 6, 2016, in Philadelphia, Pennsylvania. Topics include:Federal Tax Partnership Developments Speaker: Karl ...

Areas of Practice (11)

  • Tax
  • Energy & Infrastructure
  • Federal Tax
  • International Tax
  • Tax Controversy & Litigation
  • Renewable & Alternative Energy
  • Derivatives & Structured Products
  • Data Centers
  • Renewable & Transportation Fuels
  • Electric Cooperatives
  • Electric and Gas Utilities

Education & Credentials

Contact Information:
202.383.0456  Phone
www.eversheds-sutherland.com
University Attended:
University of Maryland, B.S., 1993
Law School Attended:
George Washington University Law School, J.D., with honors, Member, George Washington Environmental Lawyer Law Journal, 1999
Year of First Admission:
1999
Admission:
U.S. Courts of Appeals for the District of Columbia Circuit; District of Columbia; Maryland; U.S. Tax Court
Memberships:

Professional Activities

Chair, Tax Committee of the National Asian Pacific American Bar Association (NAPABA).

Chair, Energy and Environmental Taxes Committee, American Bar Association

Member, District of Columbia Bar

Member, Maryland State Bar Association

Former Director and Vice President, South Asian Bar Association of Washington, D.C. (SABA DC).

Birth Information:
Silver Spring, Maryland, 1971
ISLN:
914279288

Peer Reviews

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Documents (25)

Documents by this lawyer on Martindale.com

Washington, District of Columbia

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