Gabrielle’s practice focuses on federal income tax law, including renewable energy tax credit transactions.

A member of the firm’s tax practice, Gabrielle advises clients on matters related to energy and renewable energy tax credits, including transactions involving section 45 production tax credits, section 48 investment tax credits and other renewable energy incentives.

Prior to joining the firm, Gabrielle advised on various tax credits and incentives for a large, global consulting firm.

Relevant Experience

• Represented clients in connection with federal credits and incentives, including: §45 Energy Production (PTC) and §48 Investment Tax Credits (ITC) for Solar, Wind, Biomass, Hydro, Fuel Cell and Geothermal Electricity Generation; Research & Development Tax Credits; New Market Tax Credits; §1400R Disaster Employee Retention Credits; §1400Z Opportunity Zone Incentives; and §45S Paid FMLA Credits.
• Advised client in connection with development of strategic responses to Internal Revenue Service (IRS) investigations, audits and administrative appeals in response to claimed Research & Development Tax Credit.
• Advised funds and investors through eligible Opportunity Zone tax structures and exit tax plans; tax basis calculations, including gain deferral and basis step-up; and relevant holding period compliance measures.

Bar Admissions

Education
JD, Boston College Law School, 2015BS, Bentley University, cum laude, 2012