Timothy L. Jacobs

Tim’s practice focuses on all areas of federal income tax law, with emphasis on tax controversy and litigation matters.

Tim served as an attorney-advisor to the Hon. Michael B. Thornton (2003-2005) and the Hon. Robert P. Ruwe (2001-2003) on the US Tax Court, and has particular knowledge in the areas of Tax Court practice, procedure, and litigation. Tim practices regularly in the Tax Court and the US Court of Federal Claims and also is admitted to practice in the US Supreme Court, and the US Courts of Appeals for the Third, Fourth, Sixth and Federal Circuits.

Relevant Experience

• Represent and advise applicants and taxpayers in controversies involving the Treasury's Section 1603 grant program. Litigate Section 1603 cases in the US Court of Federal Claims and US Court of Appeals for the Federal Circuit.

  • Lead counsel for plaintiff in Silver State Solar Power South, LLC v. US, Fed. Cl. Case No. 18-266T, involving approximately $136 million in Section 1603 payments at issue.

  • RP1 Fuel Cell LLC, et al. v. US, 120 Fed. Cl. 288 (Mar. 31, 2015). Full win in case involving fuel cell power plant and scope of property eligible for Section 1603 grant. First Section 1603 case to go to trial and first judgment in favor of applicant. Affirmed on appeal to the Federal Circuit (No. 15-5106), 644 Fed. Appx. 1012 (2016), which Tim briefed and argued.

  • GUSC Energy, Inc. v. US, 129 Fed. Cl. 118 (2016) (cogeneration facility; use of steam for electric and thermal energy) (partial judgment in favor of plaintiff).

  • W.E. Partners II, LLC v. US, Fed. Cir. No. 15-5054 (counsel for amicus curiae American Forest and Paper Association).

  • Successful representation of taxpayers in IRS audits of Section 1603 grants. Fifteen years of experience advising taxpayers on compliance issues in the renewable energy industry (wind, solar, biomass, hydropower, fuel cells, combined heat and power, cogeneration facilities) with respect to the Section 1603 grant, the investment tax credit (ITC), and production tax credit (PTC).

• Successfully tried foreign tax credit case in the US Tax Court involving the creditability of the UK Windfall Tax. In a unanimous 9-0 opinion, the US Supreme Court agreed with this holding based on the Tax Court record and opinion.

  • PPL Corp. & Subs. v. Comm’r, 135 T.C. 304 (2010).

  • PPL Corp. & Subs. v. Comm’r, 665 F.3d 60 (3d Cir. 2011).

  • PPL Corp. & Subs. v. Comm’r, 569 US 329 (May 20, 2013).

  • PPL Corp. & Subs. v. Comm’r, 578 Fed. Appx. 110 (3d Cir. 2014).

  • Press Release re Supreme Court Opinion.

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