Gale E. Chan focuses her practice on federal and international tax matters involving partnerships, limited liability companies and corporations. Gale advises clients on energy tax issues, including advising on renewable energy projects and nuclear energy decommissioning, and state audit examinations involving challenges to complex partnerships and limited liability company structures.
Gale has experience with renewable energy transactions involving the investment tax credit and the production tax credit; tax issues in energy transactions and financings; tax and regulatory issues involving nuclear decommissioning trust funds; contributions in aid of construction; bankruptcy-related taxes; tax accounting and changes in method of accounting; and captive insurance taxes. She has successfully assisted clients in obtaining Internal Revenue Service (IRS) private letter rulings on various issues. She drafts tax opinions involving reorganizations, redemptions, renewable energy transactions, and nuclear decommissioning trusts, and regularly represents clients in examination before the IRS and state taxing authorities.
Gale has co-authored several articles for national tax conferences concerning current developments in partnership and real estate taxation, and has presented on issues involving nuclear decommissioning trust funds. She is also actively involved in pro bono matters, including assisting low-income taxpayers to prepare their federal and state income tax returns. While in law school, she served the Honorable Mary Ellen Coster Williams as a law clerk judicial intern at the US Court of Federal Claims.