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Debra J. Duncan

Experience     |     Education     |     Recognition     |     Activities      |     Publications

Duncan, Debra J.

Debbie’s practice focuses on advising U.S.-based businesses and investors on a wide range of federal income tax matters. Debbie's business transactions practice focuses on the federal income tax consequences of structuring transactions, with particular emphasis on the acquisition, development, operation and disposition of investments in alternative energy projects qualifying for federal tax credits, initial and follow-on public offerings and acquisitions of interests in publicly traded master limited partnerships (MLPs) and corporate issuers, and representing clients seeking advance private rulings from the Internal Revenue Service. She is a member of the firm's climate change practice group. Her tax controversy practice includes representing individual and large corporate clients facing potential adjustments of tax liability and seeking tax refunds exceeding $100 million in audits and appeals before the Internal Revenue Service and in tax litigation.

Representative Experience
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  • Represented numerous issuers and underwriters in connection with initial and subsequent public offerings of equity securities of domestic MLPs and foreign shipping MLPs
  • Represented numerous investors and MLPs in connection with acquisitions and dispositions of MLP interests
  • Represented midstream MLPs in forming joint ventures to develop pipeline assets
Alternative and Renewable Energy
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  • Represented U.S.-based financial institutions and energy companies with respect to tax aspects of numerous acquisitions of interests in wind and geothermal-powered electrical generation facilities, synthetic fuel production facilities, refined coal facilities and ethanol and biodiesel production facilities
  • Represented U.S.-based financial institution with respect to tax aspects of acquisition of developer of wind-powered electrical generating facilities across North America
  • Represented financial institution with respect to the provision of seed capital for the development, construction, and operation of up to 25 solar power generation projects
Private Equity
  • Currently representing investment fund with tax-exempt investors with respect to U.S. federal income tax treatment of its domestic and international investments
Prior results do not guarantee a similar outcome.

Education and Professional Background
  • George Washington University, J.D. with highest honors, 1986 (Member of the editorial board of the George Washington Law Review; Order of the Coif)
  • College of William and Mary, B.A., 1978
  • Admitted to practice: Virginia, 1986; District of Columbia, 1987; U.S. Tax Court; U.S. Court of Federal Claims; U.S. District Court for the Eastern District of Virginia; Eastern District of Virginia Bankruptcy Court; U.S. Court of Appeals for the Third and Fourth Circuits
Professional Recognition
  • Legal 500 U.S., Domestic Tax: Central, 2012 
Activities and Affiliations
  • Member: Committee on Partnerships of the American Bar Association's Section of Taxation
Publications and Presentations
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  • "Guide to the American Power Act," V&E Climate Change E-communication, May 26, 2010 (co-author)
  • "ARRA Launches Obama's Green Revolution," Petroleum Economist, March 2009 (co-authored with Stephen Angle, John Decker, Price Manford, and Christine Vaughn)
  • "Major Tax Relief for Energy Projects," The Bureau of National Affairs' Tax Planning International: Indirect Taxes, October 2008 (co-authored with Greg Staple, Stephen Angle, Larry Nettles and Darrick Eugene)

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Debra J. Duncan
2200 Pennsylvania Avenue NW
Suite 500 West
Washington, DC 20037-1701

Tel  +1.202.639.6635
Fax  +1.202.879.8835


Federal Income Tax

Structured Finance

Climate Change

Mergers and Acquisitions

Tax Litigation