top of page
KDP-184.jpg

Miriam Sheehan has a broad based federal income tax practice that focuses on partnership taxation and taxation of exempt organizations.  Her practice has particular emphasis on the use of federal and state tax credits to promote development and financing of projects with significant community benefit.  She regularly provides tax advice to syndicators, developers, equity investors, community development entities, governmental authorities and lenders in transactions that use the Low-Income Housing Tax Credit, the Historic Rehabilitation Tax Credit, and the New Markets Tax Credit. 

 

Stephen Nolan and Miriam founded Nolan Sheehan Patten LLP in 2009 where Miriam served as a partner until her retirement in July of 2023. She continues to serve as Senior Counsel to the firm. Prior to founding NSP, Miriam was a partner and chair of the tax department at the Boston law firm of Hill & Barlow where she practiced from 1980 until 2003 and a partner at DLA Piper from 2003 to 2009.

MIRIAM V. SHEEHAN

Senior Counsel and Founder

sheehan@nspllp.com

T/F:    617 419 3172

Education

  • University of California at Berkeley, Boalt Hall School of Law (J.D., Order of the Coif, 1980)

  • Stanford University (A.B. 1977)

Admissions

  • Massachusetts (1981)

  • California (1982)

  • First Circuit Court of Appeals (1982)

  • Federal Tax Court (1984)

Community Service and Professional Activities

  • Lawyers Clearinghouse for Affordable Housing

    • Historic Boardwalk Decision Update: the IRS Guidelines and What They Mean for Community Development in Massachusetts

  • National Housing & Rehabilitation Association

    • New Markets Tax Credit Financing for Health Care Facilities and Nursing Homes

    • Combining New Markets Tax Credits with Tax Exempt Bonds

    • New Markets Tax Credits and Green Buildings

  • The Boston Tax Forum

    • An Overview of Tax Penalties

    • The Partnership Merger Regulations

    • Investing in State Tax Credits

  • Reznick Group Seminars

    • Combining New Markets Tax Credits with Tax Exempt Bonds

    • The Profit Motive and Tax Credit Investments

    • Cancellation of Debt Income in New Markets Tax Credit Transactions

bottom of page