Overview
Nick Sutter advises clients on a broad range of federal tax matters, including issues related to tax policy, tax controversy, transfer pricing, and tax-exempt organizations. Nick works with several clients related to the implementation and application of the new and expanded energy incentives included in the Inflation Reduction Act, including solar, hydrogen, carbon capture and sequestration, and manufacturing tax credits. His experience includes legislative and policy advocacy before Congress and the Department of Treasury as well as assisting clients with tax controversy matters in the Internal Revenue Service administrative process and federal courts. Nick also advises clients on government affairs issues, including legislative strategy and process.
Before joining Steptoe, Nick was Director of Government Relations at a Washington DC lobbying firm, where he represented companies and trade associations in the energy, financial services, automotive, and transportation sectors. Prior to that, Nick worked on Capitol Hill for seven years for Senator Maria Cantwell, the Senate Committee on Energy & Natural Resources, and the Senate Committee on Small Business & Entrepreneurship.
- District of Columbia
- J.D., American University, Washington College of Law, 2021, cum laude
- B.A., Miami University, 2010, cum laude
Areas of Work
News & Publications
Publications
Proposed Hydrogen Tax Credit Regs May Be Legally Flawed
Law360
February 28, 2024
By: N. Hunter Johnston, Steven R. Dixon, Michelle Castaline, Nick Sutter
Client Alerts
Contentious Proposed Regulations on Hydrogen Tax Credit May Be Vulnerable to Legal Challenges
January 22, 2024
By: N. Hunter Johnston, Steven R. Dixon, Lisa M. Zarlenga, William M. Keyser, Nick Sutter, Michelle Castaline
Client Alerts
December 15, 2023
Client Alerts
Fiduciary Rule Client Advisory
November 3, 2023
By: Melanie Nussdorf, Paul J. Ondrasik, Jr., Eric G. Serron, Scott A. Sinder, Nick Sutter, Raisa M. Daigneault
Client Alerts
Treasury and IRS Release Long-Awaited Guidance on Direct Pay and Transferability Elections
June 14, 2023
By: N. Hunter Johnston, Lisa M. Zarlenga, John Cobb, Nick Sutter
Focus on Tax Controversy Newsletter
Sixth Circuit Holds IRS Wrongfully Cancelled Eaton’s APAs
November 2022
By: Nick Sutter
Resources
Focus on Tax Controversy Newsletter
IRS Announces New FAQs Process and Guidance
March 2022
By: Nick Sutter
Focus on Tax Controversy Newsletter
IRS Issues Guidance on the Tax Court’s Review of Employment Status Determinations
March 2022
By: Nick Sutter
Previous Employment
- Professional Staff, US Senate Committee on Energy & Natural Resources, Ranking Member Maria Cantwell (2015-2018)
- Professional Staff, US Senate Committee on Small Business & Entrepreneurship, Chairwoman Maria Cantwell (2014)
- Legislative Aide, Office of US Senator Maria Cantwell (2011-2014)