Suyoung Moon (Sue)

• Advising sponsors and investors on tax equity financings for utility-scale renewable energy projects, including investment tax credits, transferable credits, and partnership structuring.
• Representing data center developers, operators, investors, and financial institutions in securitizations and other digital infrastructure financing transactions, including tax structuring, debt issuances, and capital markets matters.
• Representing alternative asset managers, private businesses, and individual taxpayers in IRS examinations involving transfer pricing, partnership tax, valuation, and transaction-related tax issues.

Sue Moon helps clients navigate complex tax issues in transactions, investments, financings, and disputes. Drawing on experience across energy and infrastructure projects, investment funds, project finance, and securitization transactions, she develops practical tax solutions that manage risk, address regulatory challenges, and support the successful execution of strategic business objectives.

Sue advises clients on the tax aspects of significant domestic and cross-border transactions, investments, and business initiatives. Her work spans strategic acquisitions and dispositions, project finance transactions, structured finance and securitization programs, investment fund and partnership arrangements, and renewable energy investments. She regularly counsels clients on tax issues arising from evolving financing structures, tax credit monetization transactions, and other matters involving complex regulatory frameworks.

In addition to her transactional work, Sue represents clients in tax controversy and regulatory matters, helping them respond to governmental inquiries, manage audits and examinations, and address technical tax issues. Her experience across both transactional and controversy matters allows her to provide practical, risk-conscious advice that helps clients make informed decisions and move forward with confidence.