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Joel Swearingen



Joel Swearingen is an associate in the firm’s Project Finance and Public Finance practice groups, where he works closely with group members representing issuers, underwriters and borrowers on a variety of public finance transactions. He also has substantial experience in the field of tax withholding and information reporting, both internationally and domestically.

Joel is admitted to practice in the District of Columbia and is currently being supervised by attorneys admitted to practice in California.

What do you focus on?

I primarily focus on tax-advantage obligations described in Section 103 of the Code, including tax-advantaged state and local obligations and qualified 501(c)(3) financings.

Nonprofit Organizations

I represent for-profit and nonprofit organizations during IRS examinations involving unrelated business income taxation (UBIT) and transfer pricing.

I advise exempt organizations on the constraints imposed by federal election laws and federal income tax laws with regard to their lobbying and campaign activities.

Tax

I have substantial experience in international taxation including Section 881 foreign withholding taxes, effectively connected taxable income, the Foreign Account Tax Compliance Act (FATCA), and Foreign Bank Account Reporting (FBAR). I also have experience with domestic information reporting and withholding at both the state and federal levels.

Publications/Presentations

  • “Complex Path Ahead in Post-Deadline FATCA Universe,” Bloomberg/BNA
  • “Foreign Account Tax Compliance Act: U.S. Payors Need to Act Now to Avoid Taxation Later,” Nixon Peabody Tax Alert, May 31, 2012 (Coauthor)

Representative Experience

  • Successfully remediated $6 million of tax exposure for clients with undocumented foreign payees subject to 30 percent foreign withholding under Section 881
  • Represented corporate taxpayers in successfully abating over $1 million of penalties assessed by the Internal Revenue Service pursuant to Sections 6721 and 6722 of the Internal Revenue Code
  • Managed multiple foreign and domestic information reporting projects for multinational clients

Contact

Joel Swearingen

Associate

Los Angeles

Phone: 213-629-6115

Washington, DC

Phone: 202-585-8280


Fax: 844-698-3758

Catholic University of America, Columbus School of Law, J.D.

Ohio State University, B.S., Economics

District of Columbia

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