Scott Manning is an international business and tax attorney. Scott advises a range of domestic and foreign companies on corporate governance, mergers and acquisitions, entity selection, and internal reorganizations.
Scott's tax practice focuses on federal, state, and international tax planning. He regularly advises clients on corporate formations, taxable acquisitions and dispositions, tax-free reorganizations, corporate separations, joint ventures, and foreign investment in the U.S. He represents developers and investors in the formation of investment funds under the federal Opportunity Zone program, as well as tax credit finance transactions involving new markets tax credits, investment tax credits, and production tax credits. He also represents clients in tax controversies before the IRS and the United States Tax Court.
Scott has extensive experience advising tax-exempt organizations, including private foundations, public charities, and supporting organizations. In addition, he has advised universities, hospitals, trade associations, scientific research organizations, and public-private partnerships operating with tax-exempt status.
Scott previously served as attorney-advisor to the Honorable Thomas B. Wells of the United States Tax Court and as a legislative aide on Capitol Hill, where his work focused primarily on tax legislation.