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Courtney L. Tawresey

Life is too short to argue over things that don’t matter.

Contact: P /612.604.6777E /[email protected]

Education

Denver University School of Law/Mendoza School of Business, LL.M., Taxation, 2011

University of Notre Dame Law School, J.D., cum laude, 2006

• Development Editor, Notre Dame Journal of Law, Ethics & Public Policy

Cornell University, B.A., Government, cum laude, 2003

Bar Admissions

Texas, 2019

My Approach

I found my way to tax law because I genuinely enjoyed the challenge of it. After earning my LL.M. in Taxation and gaining experience in both legal and accounting settings, I discovered a practice that combined technical complexity with tangible, lasting results. Today, I help developers, syndicators, investors, nonprofit organizations, and community development stakeholders structure and close sophisticated tax credit transactions with confidence. Having advised on hundreds of tax credit transactions, I bring both deep technical knowledge and practical experience to every matter. My goal is to make even the most complex transactions understandable, helping clients navigate each stage of the process while keeping their business objectives at the forefront.

What I enjoy most about this work is seeing the impact these transactions have long after the closing. Whether a project transforms a vacant building into a community resource, expands access to housing for those who need it most, or creates new opportunities in underserved neighborhoods, I appreciate being part of work that delivers meaningful, measurable results. I understand that every client has different priorities, budgets, and risk tolerances, and I focus on providing practical, efficient guidance that addresses what truly matters. By combining thoughtful legal counsel with an understanding of the financial and business realities behind each deal, I help clients move projects forward efficiently while positioning them for long-term success.

Outside the office, I’m always eager to learn something new. After years of competing in triathlons, including the successful completion of six full Ironman races, I now enjoy channeling that same focus and creativity into fiber arts like cross-stitching, knitting, and sewing.

Practice Areas

Practicing Tax Credit Financing & Syndication

My Experience

I represent developers, syndicators, investors, nonprofit organizations, and community development entities in complex real estate development and tax credit transactions. My experience spans New Markets, Historic, and Low-Income Housing Tax Credit financings, as well as Opportunity Zone investments and other tax-advantaged development structures. Before joining Winthrop, I served as General Counsel for a tax credit syndicator and previously represented syndicators, developers, and other stakeholders in community developments. Over the course of my career, I have advised on more than 200 Tax Credit transactions and over $5 billion in state and federal tax credit financings, guiding clients through every stage of the transaction—from structuring and due diligence to negotiation, documentation, closing, and post-closing matters.

I also work closely with clients to navigate restructurings, workouts, and other complex issues that arise during a project’s lifecycle. Drawing on both legal and accounting experience, I help clients evaluate risk, simplify sophisticated financing structures, and move projects forward efficiently while keeping their broader business and development goals in focus.

Representative Matters

• Represent developers, syndicators, investors, nonprofit organizations, community development entities, and lenders in complex New Markets, Historic, and Low-Income Housing Tax Credit transactions.
• Structure, negotiate, and draft partnership agreements, LLC agreements, tax opinions, financing documents, and other transaction agreements that facilitate successful tax credit investments and real estate developments.
• Partner with clients to restructure and resolve distressed tax credit projects, preserving tax credit benefits while positioning developments for long-term success.
• Review financial projections, transaction structures, and project documentation to help clients satisfy federal and state tax credit requirements and achieve successful closings.
• Advise on Opportunity Zone investments and other tax-advantaged real estate financing structures, balancing legal, tax, and commercial objectives throughout each transaction.
• Counsel clients on federal income tax issues affecting real estate transactions, including partnership taxation, depreciation, income recapture, loan modifications, and other matters impacting project economics.
• Support nonprofit developers and community organizations in leveraging tax credit financing to revitalize neighborhoods, expand affordable housing, and develop facilities that provide essential services in underserved communities.

Also experienced in

Real Estate Development & Finance

Tax Planning & Transactions

Honors & Awards

Best Lawyers in America®

Tax Law, 2022-2025