Marybeth Orsini focuses on federal tax law with an emphasis on tax-exempt bonds and tax credit bonds. She has served as tax counsel, bond counsel, and borrower's counsel for tax-exempt bond financings undertaken by state and local issuers around the country. She handles financings for a variety of governmental projects, including special districts and tax increment financings, and privately-owned projects, including multifamily housing, solid waste disposal, manufacturing, and facilities for not-for-profit entities in the health care and education sectors. Recently, Marybeth has also been involved in New Market Tax Credit financings, in various capacities.
Marybeth has served as an attorney in the tax-exempt bond branch at the IRS Office of Associate Chief Counsel (Financial Institutions and Products), where she drafted published guidance, private letter rulings, and technical advice. She also served as the Chief Counsel's representative to the Tax-Exempt Bond Focus Group, providing assistance to IRS agents during audits of tax-favored bonds.
Additionally, Marybeth has experience representing governmental entities, not-for-profit organizations and businesses in audits before the IRS and has assisted clients with voluntary closing agreement requests.
National Association of Bond Lawyers: current Member; Vice Chair, The Institute, 2021; Steering Committee Member, 2015-2017
Recognition & Accomplishments
Named to Rochester Business Journal's 2015 "40 Under 40" list, in recognition of professional excellence and outstanding community involvement
"Tax Hot Topics," Pennsylvania Association of Bond Lawyers, Annual Seminar and Meeting, August 2020
"Repeal of Advance Refundings and the Rise of Taxable Municipal Bonds," American Bar Association Tax Section Meeting, January 2020
"The Commissioner's Side: IRS Examinations, Voluntary Compliance Programs and Outreach," National Association of Bond Lawyers, The Workshop, 2019
Board Memberships & Community Service
Member, Board of Directors, Rochester School for the Deaf, 2013-2017
Georgetown University Law Center (LL.M 2005)
Seton Hall University School of Law (J.D., cum laude, 2004)
Recipient, Presidential Merit Scholarship
Worcester Polytechnic Institute (B.S. 2000, with distinction)
U.S. Tax Court