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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. 

 

Miriam was a partner in the tax group at DLA Piper LLP (US) from 2003 to 2009.  Prior to that, she was a partner and chair of the tax department at the Boston law firm of Hill & Barlow where she practiced from 1980 until 2003.

MIRIAM V. SHEEHAN

Partner

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sheehan@nspllp.com

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T:    617 419 3172
F:    617 451 1729

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