Robert W. Nuzum

Robert W. Nuzum, shareholder in the New Orleans office, concentrates his practice in the areas of Louisiana state and local taxation, multi-state taxation and federal taxation. Following Hurricanes Katrina and Rita in 2005, Mr. Nuzum developed a disaster tax practice, where he concentrated in Gulf Opportunity (GO) Zone tax incentives and benefits, GO Zone bonds, new markets tax credit transactions, tax-increment financing arrangements, and Louisiana state and local tax benefits, incentives and credits, including Louisiana new markets tax credits. He has completed two new markets tax credit transactions that closed in 2009 and 2008. He currently is counseling three clients regarding potential new markets tax credit transactions, encompassing both federal credits and Louisiana credits.

Mr. Nuzum's Louisiana state and local tax practice includes Louisiana income, franchise, sales and use, ad valorem property, bank shares tax, unclaimed property, tax incentives, rebates and tax credits, litigation and legislative initiatives, and tax controversy matters with, and litigation against, the Louisiana Department of Revenue and the local parish taxing authorities. In addition to his federal disaster tax practice, his federal tax practice also includes corporate reorganizations and liquidations, partnership tax, foreign tax, individual tax planning, corporate tax planning and tax controversy matters with, and litigation against, the Internal Revenue Service and the Tax Division of the United States Department of Justice.

Mr. Nuzum has tried Louisiana tax cases in the Louisiana Board of Tax Appeals, Civil District Court for the Parish of Orleans, 17th Judicial District Court for the Parish of Lafourche, 19th Judicial District Court for the Parish of East Baton Rouge, 23rd Judicial District Court for the Parish of Ascension, 24th Judicial District Court for the Parish of Jefferson, 26th Judicial District Court for the Parish of Bossier, First Circuit Court of Appeals, Fourth Circuit Court of Appeals, Fifth Circuit Court of Appeals, and the Louisiana Supreme Court. He also has tried numerous federal income tax cases in the United States Tax Court, Eastern District of Louisiana Federal Court and the United States Court of Appeals for the Fifth Circuit.

From 1979 through 1981, Mr. Nuzum was a trial attorney with the Tax Litigation Division of the Office Of Chief Counsel, Internal Revenue Service, in Washington, D.C., and from 1978 to 1979 he was an attorney with the Washington, D.C., National Tax Consulting Office of Coopers & Lybrand (now PriceWaterhouseCoopers, L.L.P.).

Representative Matters

Transactional Accomplishments

• Represented affiliate of NYSE Energy Company is obtaining favorable private letter ruling from Louisiana Department of Revenue regarding Louisiana state and local parish sales and use tax exemption. (August of 2011)
• Represented marketing affiliate of NYSE Energy Company in analyzing Louisiana state and local tax aspects of LNG agreements entered into with global financial services firm. (April of 2010)
• Represented Section 501(c)(3) tax-exempt organization in obtaining favorable private letter ruling from Louisiana Department of Revenue regarding Louisiana state and local parish sales and use tax exclusion on particular transaction. (April of 2010)
• Represented Health Care QALICB in $4.5 million Federal and Louisiana New Markets Tax Credit transaction that closed on June 2, 2009.
• Represented primary lender in $12 million Federal New Markets Tax Credit transaction involving mixed use retail and residential building that closed on September 11, 2008.

Litigation Accomplishments

• Successfully negotiated settlement of Louisiana district court property tax litigation (September of 2011).
• Successfully defended client against Louisiana Department of Revenue's claim for additional Louisiana corporate income taxes and Louisiana corporate franchise taxes (June of 2011).
• Successfully represented client before Louisiana Board of Tax Appeals with respect to Louisiana Department of Revenue's claim for penalties (March of 2011).
• Successfully litigated claim for refund of Louisiana use taxes imposed by Louisiana Department of Revenue on retailer's catalogs printed outside of Louisiana and shipped to Louisiana cardholders. Dillard's, Inc. v. Kennedy, Secretary of Louisiana Department of Revenue, 2009-CA-1423 (La. App. 1st Cir. 2010).
• Successfully negotiated settlement of Louisiana district court tax litigation involving corporate income tax adjustments relating to the Federal income tax deduction for a Louisiana corporation that filed as a member of a Federal consolidated group. (May of 2010)
• Successfully negotiated settlement of Louisiana corporate income tax and Louisiana corporate franchise tax against parent corporation and its three subsidiary corporations. (December of 2009)
• Successfully defended claim for 10% attorney's fees against Louisiana Department of Revenue's outside lawyers. Cynthia Bridges, Secretary, LDR v. Lyondell Chemical Company, 938 So.2d 786 (La. App. 1st Cir. 2006), cert. denied, 942 So.2d. 541 (La. 2006).
• Successfully dismissed Louisiana Revenue Department's tax claim and tax collection action on procedural grounds of abandonment under Louisiana Code of Civil Procedure. Ralph Slaughter, Sec., Louisiana Department of Revenue v. Edison Chouest Offshore, Inc., 845 So.2d 425 (La. App. 1st Cir. 2003).
• Successfully dismissed Louisiana Revenue Department's tax claim and tax collection action on procedural grounds of abandonment under Louisiana Code of Civil Procedure. Ben Morrison v. Dillard Department Stores, Inc., 769 So.2d 742 (La. App. 1st Cir. 2000), cert. denied, 748 So.2d 646 (La. 2001).

Professional Honors and Activities

• Recognized in Best Lawyers In America® in the field of Tax Law in Louisiana since 2003
• Listed in Louisiana Super Lawyers since 2007 
• Listed in Chambers USA: America's Leading Lawyers for Business as a leading Tax lawyer in Louisiana since 2011 
• Listed among top 50 attorneys in Louisiana by Louisiana Super Lawyers, 2008 and 2012
• Named to "Leadership in Law", New Orleans CityBusiness, 2007
• Professor of Law, Tulane University School of Law, State and Local Taxation, 1997 – present, and Disaster Tax Recovery And Planning, 2007 – present
• Louisiana State Bar Association, Section of Taxation, Chairman, 1995 – 1996, Vice Chairman, 1994 – 1995, Secretary, 1993 – 1994 and Program Chairman, 1992 – 1993
• Member – Hurricane Katrina Task Force, Section of Taxation, American Bar Association, 2006 – 2009
• Board Certified Tax Law Specialist, certified by the Louisiana Board of Legal Specialization, 1985 – present
• Chairman, Tax Specialization Committee of the Tax Section of the Louisiana State Bar Association, 1998 – 1999 and 2003 – 2004
• Chairman of the New Orleans Bar Association Tax Section, 2002 – 2003
• Tulane Tax Institute Planning Committee, 1993 – present
• Louisiana State Bar Association Section of Taxation, 1980 – present
• American Bar Association, Section of Taxation – Corporate Tax Committee, State and Local Tax Committee and Banking and Savings Institutions Committee, 1978 – present
• Member – Archbishop's Community Appeal/Catholic Charities, Advisory Board, 2005 – 2011; Chairman, 2007
• Advisory Board – Louisiana SPCA, 1983 – present
• St. Francis Xavier Catholic Church Finance Committee and Capital Campaign Committee, 2003 – 2009
• Member – Make-A-Wish Foundation of Louisiana, Chairman, 2003; Executive Committee, 1999 – 2005
• Board Member – P.A.C.E. For Greater Louisiana (Program For All-Inclusive Care For The Elderly), 2008 – present
• Board Member – Warren Easton Senior Charter High School, 2010 – 2011

Speaking Engagements

• "Marketing Concepts for Selling Goods and Services and Their Treatment for Sales Tax Purposes," panel moderator, presented to the ABA Section of Taxation meeting (May 2012)
• "Can You Keep A Secret? Discovery And Confidentiality In State Tax Controversies," presented to ABA Section of Taxation, State and Local Taxes Committee, Washington, D.C. (May 6, 2011) (Co-Panelist)
• "Current Issues In State And Local Taxation," presented to The 59th Annual Tulane Tax Institute, New Orleans, Louisiana (November 3, 2010)
• "Property Taxes And Bankruptcy And Restructuring," presented to Southeastern Association of Tax Administrators, Little Rock, Arkansas (July 13, 2010) (Co-Presenter) 
• "Tax Provisions of American Recovery And Reinvestment Act of 2009 (ARRA)," presented to Southeastern Association of Tax Administrators, Biloxi, Mississippi (June 29, 2009) (Co-Presenter)
• "Louisiana Disaster Tax Relief," presented to Tax Executives Institute, Regional Meeting, New Orleans, Louisiana (April 17, 2009)
• "Tax Provisions Of ARRA," presented to Baton Rouge Chamber of Commerce, Baton Rouge, Louisiana (March 3, 2009)
• "Basic Sales And Use Tax," presented to Committee On State Taxation (COST), Atlanta, Georgia (January 26-30, 2009)
• "Recent Developments In Louisiana Property Taxes," presented to Tax Executives Institute, New Orleans, Louisiana (April 18, 2008)
• "Disaster Tax Recovery And Planning – The GO Zone Act And Disaster Tax Incentives," presented to The 56th Annual Tulane Tax Institute, New Orleans, Louisiana (October 25, 2007)
• "An Introduction To New Market Tax Credits – Federal and Louisiana," presented to Tax Executives Institute, New Orleans, Louisiana (April 18, 2007)
• "How To Finance And Raise Equity For A Resort Development," panel presentation presented to Hotel Investment and Finance Summit (discussed Go Zone Tax Act and New Market Tax Credits), New York, New York (April 11, 2007)
• "Recent Developments In Louisiana Tax Procedure," presented to Tax Executives Institute, Regional Meeting, New Orleans, Louisiana (November 17, 2006)
• "Taking Advantage Of Tax Incentives For Recovery," panel presentation presented to Southeastern Association Of Tax Administrators, Memphis, Tennessee (July 18, 2006)
• Mr. Nuzum lectures frequently on topics involving Louisiana state and local taxation and federal taxation for the Section of Taxation of The American Bar Association, the Section of Taxation of The Louisiana State Bar Association, The Louisiana Society of CPAs, The Tax Executives Institute, PriceWaterhouseCoopers State Tax Group, and other tax professional trade organizations and associations.

Publications

• "Congress Fails to Deliver Its Christmas Present To Go Zone Residents And Businesses," Daily Tax Report Pages J-1 through J-3 (January 26, 2007)
• "2001 Louisiana Tax Legislation," 62 CCH State Tax Review Pages 8-10 (December 26, 2001)
• "The New Louisiana Tax Amnesty Program: Is It The Best Thing Since Sliced Bread?" 62 CCH State Tax Review Pages 8-13 (October 1, 2001)
• "Recent Case Explores Concept Of Tax Nexus In Louisiana," 62 CCH State Tax Review Pages 16-21 (August 20, 2001)
• "Contract Auditors: Do They Have A Contract On You?" 59 CCH State Tax Review Pages 16-19 (February 23, 1998)
• "State And Local Taxation Of Banks and Other Financial Institutions, Louisiana Chapter," ABA Section of Taxation (1996)
• "Fifth Circuit Rejects Automatic Application Of Credit Cycle Factor In Bardahl Formula," 67 Journal of Taxation 685 (1989)
• "How Does Louisiana Tax Banks and Bank Holding Companies," 54 The Louisiana Banker 22 (1986)
• "Louisiana Taxation of Banks, Financial Institutions and Their Holding Companies," 33 Louisiana Bar Journal 237 (1985)
• "Waiver of the Family Ownership Rules Under Section 302(c)(2)(A): Retention or Requisition of a Prohibited Interest," 11 Journal of Corporate Taxation 19 (1984)
• "When Will A Change To An ISO Constitute A Modification," 61 Journal of Taxation 406 (1984)

Admissions

• Louisiana, 1977
• Texas, 2009
• District of Columbia, 1979
• U.S. Tax Court, 1978
• U.S. District Court, Eastern District of Louisiana, 1981
• U.S. Court of Appeals for the Fifth Circuit, 1981
• U.S. Supreme Court, 1981

Education

• New York University School of Law, L.L.M. In Taxation, 1978, with honors
• Louisiana State University School of Law, J.D., 1977
• Executive Editor, Louisiana Law Review
• Order Of The Coif
• Top 10% graduate 
• Louisiana State University, B.S., 1974, with highest honors