On May 12, 2023, the Department of Treasury and the Internal Revenue Service (IRS) released Notice 2023-38 (Notice), stating that they intend to propose regulations to address the requirements taxpayers must satisfy when claiming domestic content bonus credit amounts provided by the Inflation Reduction Act under Internal Revenue Code (IRC) Sections 45, 45Y, 48, and
Samantha Skabelund is an associate in the Tax Group and resident in the firm’s Washington, D.C. office.
Samantha practices in the areas of tax controversy and litigation. She represents clients involved in controversy with the IRS at all levels, including during examination, appeals, and litigation before the U.S. Tax Court, Court of Federal Claims, and U.S. District Court. Prior to joining Crowell, Samantha clerked at the U.S. Tax Court for Judge John Colvin.