Real Estate Planning
Resume:
NORRIS LOZANO
************@***.*** linkedin.com/in/norrislozano/
Function and
specialization
With a wealth of experience
in Tax Law, Tax Credits,
Estate Planning, Fund
Operations and
Management, Real Estate,
Real Estate Development,
Capital Formation, Banking,
Federal Tax Credits, Estate
Planning, Tax Compliance,
Tax Controversy, Tax Audits,
Tax Resolutions, and tax
Incentives, including New
Market Tax Credits, Historic
Tax Credits, Energy Tax
Credits, and Low-Income
Housing Tax Credits and
Employee Retention Credits
Professional
associations
Admitted –
Texas Supreme
Court – Licensed
to practice law -
Admitted to practice before
the United States Tax Court
Admitted US District Court –
N. District of Texas
Member of the Tax Division
of the American Bar
Association.
Background
• An accomplished senior tax attorney with over 25 years of legal experience in tax law, Estate Planning, Trusts, Financial Planning, Tax Credits, real estate law, fund management and development, capital formation, banking law, regulatory compliance, corporate governance, and portfolio management.
• Licensed in Texas but with a nationwide taxand corporate practice experience, extensive background in overseeing legal matters for wealth tax planning, estate planning, tax, tax credit transactions, financial services, capital formation, fund management, and clean energy sectors in multiple locations throughout the United States – primarily Dallas, Portland, Los Angeles, Scottsdale.
• Proven track record in fund management, tax credit flow through structuring and risk management, contract negotiation, client relations and ensuring regulatory compliance. Adept at providing legal support managing relationships with external clients and counsel and closing transactions.
• Recognized for his collaborative approach, organizational skills, and attention to detail, Norris has a natural knack for gaining trust and effectively communicating intricate legal details while providing confidence to his clients.
Employment History
Durfee Law Group 2024 – March 2025 Phoenix, Arizona SENIOR TAX AND ESTATE PLANNING ATTORNEY – Estate Planning, Business Tax Planning, Pass Through Entity Tax Planning, Risk Management, Tax Management
• Senior tax attorney on all tax planning, estate planning tax controversy, and tax structuring client matters
Axelon Tax Solutions March 2024 – October 2024 Phoenix, Arizona
(affiliate with prior employer law firm Dayes Law Firm – see below) CEO & SENIOR TAX ATTORNEY – Tax Compliance and Controversy, Tax Audits, Appeals & Resolution Matters, Tax Credits.
• CEO & Senior tax attorney leading tax resolution and controversy initiatives.
• Representing clients with distinction before the IRS and in audits and appeals in US Tax Court
• Experience advising on federal and state Renewable Energy Tax Credits
(RETCs), including the Investment Tax Credit (ITC) and Production Tax Education, licenses &
certifications
JD, SMU Law School, Dallas
BA, University of Texas,
Dallas
Legal Expertise
Estate Planning, Trusts
and Wills, Tax Law, New
Market Tax Credits,
Energy Tax Credits,
Historic Tax Credits,
Employee Retention
Credit
Business Credits
Opportunity Zones
Work Opportunity
Credits, Tax Resolutions,
Tax Compliance, Tax
Audits
Regulatory Compliance
Real Estate Law
Corporate Attorney
Professional and
industry experience
For over 25 years,
Norris has been
dedicated to making a
difference through
community-driven
solutions. His
commitment is evident
in his role as a Board
Director for Oregon
Mutual Benefit
Corporation – Portland
Family of Funds, where
he raised and managed
over $ 750 M+ for
projects and
championed
Credit (PTC), which incentivize the development of solar, wind, and other clean-energy projects
Dayes Law Firm January 2024 – March 2024 Phoenix, Arizona SENIOR TAX ATTORNEY – Tax Compliance, Tax Audits & Resolution Matters, Employee Retention Credits & Audits.
• Senior tax attorney leading tax resolution and tax controversy initiatives.
• Support on all tax credit matters.
• Representing clients with distinction before the IRS and in audits and appeals in US Tax Court
Purple Pig Group, LLC, AZ Jaanuary 2023 – December 2023 EXECUTIVE DIRECTOR–Real Estate Consulting, Tax Resolution, Tax Audits, Tax Compliance, Tax Planning, Regulatory Matters, Estate Planning
• Spearheaded the inception and execution of a high-volume tax resolution and controversy enterprise, crafting robust workflow software systems and developing and leading a dedicated team to ensure optimal client support in tax compliance, controversy, and resolution endeavors.
• Represents clients with distinction before the IRS during tax audits and litigation cases in US Tax Court.
Malibu/La Costa Consulting, CA 2016 – 2022
GENERAL COUNSEL –Tax Credits, & Regulatory Matters, and Real Estate,
• Provided legal and tax consulting and advice for individuals and businesses, specializing in New Market Tax Credits and Historic Tax Credits.
• Structured large-scale real estate leveraged finance transactions involving New Market Tax Credits, Energy Tax Credits, and Opportunity Zones.
Zero Energy Contracting, Los Angeles, CA 2016 – 2018 GENERAL COUNSEL & EXECUTIVE OFFICER –
Energy Tax Credits, Regulatory Matters, & Solar Finance
• Directed tax credit strategies for Federal Renewable Energy Tax Credits for finance clients, managing litigation, regulatory matters, and regulatory compliance.
• Coordinated with external counsel on litigation and financing matters to achieve favorable outcomes for clients.
• Experience advising on federal and state Renewable Energy Tax Credits (RETCs), including the Investment Tax Credit (ITC) and environmentally
focused initiatives.
Proven history
building and scaling
organizations, leading
teams of 250+, budgets
of $ 30 M+, and
developing programs
and executable
strategies, driving
streamlined processes
and unprecedented
results.
Lobbied in DC on tax
issues, including
legislative,
administrative, and
policy issues, resulting
in the successful
extension of legislation
and increased investing
and nurturing of
business opportunities
in low-income
communities and
through other tax-
motivated investments.
25 Green Building
Leaders in the
Northwest,
Sustainable Industries
Journal, November
2004
Harvard University -
Innovations in
American
Government Award –
Portland New Markets
Fund, a $100M tax
Production Tax Credit (PTC), which incentivize the development of solar, wind, and other clean-energy project
Pure Power Distribution, Santa Monica, CA 2007 – 2016 CHIEF EXECUTIVE OFFICER & GENERAL COUNSEL – Real Estate, Tax Credits & Partnerships
• Coordinated alternative company-developed solar power solutions with film and television studios and federal agencies, utilizing energy tax credits.
• Experience advising on and syndicating federal and state Renewable Energy Tax Credits (RETCs), including the Investment Tax Credit
(ITC) and Production Tax Credit (PTC), which incentivize the development of solar, wind, and other clean-energy project Urban Development & Finance, Santa Monica, CA 2007 – 2016 CHIEF EXECUTIVE OFFICER & GENERAL COUNSEL – Strategic Partnerships
• Led public/private real estate finance ventures and strategic alliances in tax-driven commercial real estate with the City of Los Angeles utilizing Low-Income Housing Tax Credits.
• Applied for and competitively secured $22 million in New Market Tax Credits from the US Treasury’s CDFI Fund, successfully deployed for Los Angeles community-focused projects.
Portland Family of Funds/United Fund Advisors, Portland, OR 2003 – 2007
CHIEF EXECUTIVE OFFICER, PRESIDENT & GENERAL COUNSEL
• As CEO and General Counsel, directed a $350 million public/private real estate development fund, securing numerous New Markets Tax Credits allocations.
• Strategized and financed green city projects, emphasizing USGBC LEED urban redevelopment.
• Spearheaded the legal and writing teams in applying for highly competitive applications to the US Treasury, succeeding in obtaining
$180M in New Market Tax Credits and, after that, orchestrating transactions exceeding $1.1 billion utilizing tax credits. Portland Development Commission, Portland, OR 2000 – 2004 DIRECTOR, RESOURCE DEVELOPMENT FOR MUNICIPAL REAL
ESTATE PROJECTS
• Led one of the four core operating departments of the Portland Development Commission, a 300-person City of Portland, OR, agency for redevelopment, and worked as a policy advocate and cultivated influential political relationships while fostering public-private credit fund, was among
the top 50 semi-finalists
in 2005 with over 2,500
entries nationwide.
2007 Award for
Excellence, The
Americas: Gerding
Theater – Urban Land
Institute’s annual award
for best urban projects
in North and South
America.
Honorable Mention,
Gerding Theater:
American Institute of
Architects Committee
on the Environment
(AIA COTE), Top Ten
Green Projects (in the
U.S.) 2007
synergies. Innovatively conceptualized and introduced novel financing models utilizing New Market Tax Credits geared toward renewable resources, community-driven initiatives, and eco-centric projects.
ADDITIONAL EXPERIENCE
PARTNER Short, How, Lozano, & Frels, Dallas, TX
• Syndications, Commercial Finance, Commercial Real Estate, Title, Tax, Savings & Loan, Banking, Mortgage Lending, and Regulatory Practice,
• Represented the largest financial institutions in Texas, ensuring regulatory compliance.
DIRECTOR – BOARD OF DIRECTORS – ECOAMERICA – 2007 -2017 DIRECTOR – BOARD OF DIRECTORS –HAYWARD LUMBER – MONTEREY, CA– 2007 - 2010
DIRECTOR – BOARD OF DIRECTORS – PORTLAND FAMILY OF FUNDS – 2003- 2007 DIRECTOR – BOARD OF DIRECTORS – UNITED FUND ADVISORS 2005- 2007 DIRECTOR – PURE POWER DISTRIBUTION – 2007 – 2016
Education & Affiliations
JD, Southern Methodist University School of Law,
Dallas, Texas
Graduate Studies, Applied Information Management - University of Oregon Graduate Studies, Executive Education - Artificial Intelligence For Business Executives, University of California, Berkeley
BA, Political Science, Music, University of Texas –Dallas Member, Texas State Bar
Admitted to practice before the U.S. Tax Court
Admitted to Practice U.S. District Court for the Northern District of Texas
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