Overview

Mary Kate Nicholson is a tax attorney in Holland & Knight's Washington, D.C., office. Ms. Nicholson advises clients in federal tax planning, including mergers and acquisitions (M&A), restructurings and spinoffs, in issuing and obtaining tax credit insurance, as well as in tax controversy matters before the IRS, particularly in the renewable energy and utilities sectors.

Ms. Nicholson also focuses her practice in the renewable energy sector, and advises clients on tax credits such as investment tax credits (ITCs), production tax credits (PTCs), carbon capture, hydrogen, electric vehicle, and fuels and other energy tax credits. She represents clients in the traditional and renewable energy sectors in legislative and regulatory efforts, including in obtaining public and private guidance from the U.S. Department of the Treasury and the IRS.

Ms. Nicholson also advises clients with respect to Section 529 qualified tuition plans and other education-savings accounts, as well as various other individual and corporate tax matters.

In addition to her client work, Ms. Nicholson is heavily involved in pro bono work, assisting 501(c)(3) entities and individuals in tax matters.

Prior to joining Holland & Knight, Ms. Nicholson was a tax attorney for a global law firm in its Washington, D.C., office.

Ms. Nicholson also served as a judicial intern for the Honorable Kaye G. Hearn of the South Carolina Supreme Court. In this role, she prepared bench memos concerning various issues, including the statutory interpretation of "gross income" in a municipal ordinance as related to federal and state tax code.

While in law school, Ms. Nicholson was executive editor of the Washington and Lee Law Review.

Credentials

Education
  • Washington and Lee University School of Law, J.D., magna cum laude
  • University of South Carolina, B.S., magna cum laude
Bar Admissions/Licenses
  • District of Columbia
Court Admissions
  • U.S. Tax Court
Memberships
  • District of Columbia Bar, New Tax Practitioners Committee, Vice Chair

Publications

Speaking Engagements