Jennifer R. Pusch

.Jenny represents clients in all types of tax disputes and controversy, including federal and state audits, administrative appeals, and litigation. She also advises on energy tax credits, including those created or expanded by the Inflation Reduction Act, and advises on state and local taxation of renewable energy projects.

Jenny assists her clients on a variety of tax matters, including:

• Tax Disputes & Litigation
  • State Corporate Income and Franchise Taxes, including nexus, Public Law 86-272, apportionment, and federal preemption;
  • Federal Corporate Income Tax, including business expenses (e. reasonable compensation), credits, and penalty abatement;
  • Employment and Withholding Taxes, including worker classification, remote workforce, employers with international and nonimmigrant employees, and Form 5500;
  • Individual Income Tax, including passive/active losses, automated underreporting issues, offshore disclosures, exit tax, and collection matters;
  • Sales and Use Taxes, including nexus, sourcing, exemptions (e.g. direct mail, capital equipment), bundled transactions, and voluntary disclosures.
• Energy Tax Credits: Provide advice, memoranda, and tax opinions for commercial transactions, project finance, tax insurance, and federal tax compliance (Pre-Filing Registration) on the following:
  • Applicability of Investment Tax Credits (I.R.C. § § 48, 48E, 48C) and Production Tax Credits (I.R.C. §§ 45, 45Y, 45X);
  • Credit Enhancements (Prevailing Wage & Apprenticeship, Domestic Content, Energy Community) and Beginning of Construction requirements;
  • Transferability and Direct Pay.
• Renewable Energy: State and Local Taxation
  • Advise renewable energy developers, including utility-scale wind, solar, and storage, on state and local taxation, including preparing SALT memoranda, property tax modeling, transactional advice, and tax opinions;
  • Assist clients in navigating conversations with local governments regarding the tax benefits of a project.
• Property Tax Appeals: Represent clients in valuations and appeals of real and personal property, including commercial and state-assessed property.

Jenny serves clients from a variety of industries including renewable energy development (wind, solar, energy storage, RNG, waste-to-energy, geothermal), construction, manufacturing, computer software, healthcare, financial services, restaurants, retail, entertainment, and carbon credits.

Jenny also provides pro bono representation for individuals in tax matters and in immigration and asylum matters.

Education

• University of Wisconsin Law School, J.D., 2014
• Gustavus Adolphus College, B.A., 2009, magna cum laude

Admissions

• Minnesota, 2014
• Wisconsin, 2014
• U.S. Tax Court, 2020
• U.S. District Court – District of Minnesota, 2020

Clerkships

• Judicial Law Clerk, Minnesota Tax Court, 2015-2017

• Best Lawyers: Ones to Watch, Tax Law, 2022-2025
• North Star Lawyer, Minnesota State Bar Association, 2019-2023

Professional Activities

• American Bar Association, Taxation Section
• Minnesota State Bar Association, Tax Law Section: Treasurer (2024-present), Secretary (2023-2024), Council Member (2021- present)
• Member, Institute for Professionals in Taxation

Community

• Southern Minnesota Regional Legal Services (SMRLS), 2016-present
• Gustavus Adolphus College Mentoring Program, Mentor, 2016-2018