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.
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.
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.
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.