Harold R. Bucholtz is a senior member and former head of the firm's Tax Practice. Mr. Bucholtz has considerable experience in obtaining rulings, favorable decisions on technical advice requests and other types of determinations from the IRS National Office. He is also experienced in monitoring and influencing federal tax legislation, in dealing with the IRS National Office’s regulations process, in handling federal tax litigation, and in rendering tax advice and opinions.
Mr. Bucholtz divides his practice between the representation of tax-exempt organizations and tax-exempt finance. He has served for many years as general counsel to the largest private, professional educational organization in the world. He currently serves as general counsel to a number of other tax-exempt organizations, including national educational association and two national collegiate sororities and their related educational foundations. Mr. Bucholtz also has represented a number of hospitals and other types of health care organizations on a variety of matters ranging from organizational restructurings, to compensation arrangements, to joint ventures. His representation of tax-exempt organizations still further includes Section 501(c)(3) organizations owning or operating retirement communities, nursing homes and various other types of housing. Mr. Bucholtz also regularly provides advice to various trade associations and business leagues, labor unions, local community foundations, social welfare organizations and political organizations.
Mr. Bucholtz is extensively involved in all aspects of the firm’s tax-exempt financing practice. He was formerly with the Chief Counsel’s office of the Internal Revenue Service (IRS), where he worked in the tax-exempt bond area. He has been principally responsible for obtaining several important private letter rulings from the IRS. Mr. Bucholtz has developed particular experience in the tax-exempt financing of multifamily and single family housing (whether owned by a private party, a governmental unit or a nonprofit organization), health care facilities, downtown redevelopment, airports and other transportation facilities. Mr. Bucholtz has frequently worked with Members of Congress and their staffs in the drafting of tax legislation affecting the tax-exempt bond industry and was heavily involved in the creation of a special category of tax-exempt bonds for the financing of redevelopment.
Mr. Bucholtz is a frequent speaker on topics relating to tax-exempt organizations, tax exempt financing and multifamily housing finance. He also has authored or co-authored a number of articles on federal tax law, and has been prominently quoted on several occasions regarding the effects of various pieces of tax reform legislation.
Before joining the firm in 1981, Mr. Bucholtz served in the Interpretative Division of the Office of Chief Counsel of the Internal Revenue Service in Washington, D.C.
- University of Virginia School of Law, J.D.
- Rutgers University, B.A., with high honors
- Georgetown University, LL.M., Taxation
- District of Columbia
- National Association of Bond Lawyers
- American Bar Association Taxation Section
- District of Columbia Bar, Section of Taxation
- American Law Institute
- American Bar Association
- Chambers USA - America's Leading Business Lawyers guide, Tax, 2012-2017
- Martindale-Hubbell AV Preeminent Peer Review Rated