Rene Adema Moore

Rene Adema

Moore

Overview

Rene Moore conducts a full-time federal tax practice advising clients and representing clients before the IRS on matters related to the issuance of tax-exempt and tax-advantaged municipal debt instruments, including financing for governmental entities, higher education institutions, hospitals, 501(c)(3) organizations, housing developers and numerous other types of tax-exempt private activity bond financings.

Experience

  • Rene Moore has over 25 years of experience participating in the structuring and legal review of numerous types of tax-exempt and tax-advantaged municipal bond financings, including the issuance of municipal bonds to finance all types of state and local governmental projects, including but not limited to financings for school districts and charter schools, assisted living facilities and continuing care retirement communities, multi-family housing and low-income housing projects, airports, higher education institutions for universities and colleges across the country, governmental and 501(c)(3) hospitals, solid waste disposal facilities, special district financings, major governmental infrastructure projects, water utility projects, a wide variety of other major municipal facility projects such as waste water facilities, cash flow deficit financings, advance refunding and escrow swap transactions, and combination new market tax credit and tax-exempt bond financings.
  • Rene Moore has over 25 years of tax-controversy practice experience before the IRS and regularly represents governmental entities, 501(c)(3) entities and other conduit borrowers of tax-exempt municipal bonds when their respective tax-exempt or tax-advantaged municipal bond financing is under audit by the IRS.  Ms. Moore’s tax-controversy practice includes representing issuers, 501(c)(3) entities and other conduit borrowers before the IRS in bond audits, appeals, private letter ruling requests and the IRS voluntary compliance program.

Distinctions

  • Fellow, American College of Bond Counsel
  • Best Lawyers in America®
    • Tax Law, 2013-2025
    • Public Finance Law, 2024-2025

Bar Admissions

  • Colorado, 1997

Education

  • University of Denver, LL.M., Taxation, 2001
  • University of Denver, J.D., 1997
  • University of Denver, M.B.A., 1997
  • University of Michigan, B.A., Economics, 1993

Associations

  • American Bar Association
  • Colorado Bar Association
  • National Association of Bond Lawyers
    • Member of NABL’s Board of Directors, 2017-2018
    • Bond Attorneys' Workshop
      • Chair, 2018
      • First Vice-Chair, 2017
      • Second Vice-Chair, 2016
      • Steering Committee, 2013-2015
    • Education and Member Services Committee
      • Chair, 2015-2016
      • Vice Chair, 2014
    • Fundamentals of Municipal Bonds Seminar
      • Chair, 2011
      • Vice Chair, 2010
      • Faculty, 2014-2015, 2017, 2021-2024
      • Faculty, 2007-2009

Papers, Presentations & Publications

  • Active participant and lecturer in numerous seminars and programs in public finance and tax for the National Association of Bond Lawyers (NABL).
  • Panelist, "General Tax Law" and "Refunding and Reissuance," NABL The Essentials 2021-2024.
  • Panelist, "IRS Enforcement," NABL The Workshop, 2023.
  • Author, “Introduction to Tax-Exempt Financing for Non-Profit Groups,” webinar, October 7, 2013.
  • Author, “Refunding and Reissuances,” NABL Bond Attorney Workshop, September 25, 2013.
  • Author, “Introduction to Tax-Exempt Financing for Non-Profit Groups,” webinar, April 25, 2013.

Rene Adema

Moore

Overview

Rene Moore conducts a full-time federal tax practice advising clients and representing clients before the IRS on matters related to the issuance of tax-exempt and tax-advantaged municipal debt instruments, including financing for governmental entities, higher education institutions, hospitals, 501(c)(3) organizations, housing developers and numerous other types of tax-exempt private activity bond financings.

Experience

  • Rene Moore has over 25 years of experience participating in the structuring and legal review of numerous types of tax-exempt and tax-advantaged municipal bond financings, including the issuance of municipal bonds to finance all types of state and local governmental projects, including but not limited to financings for school districts and charter schools, assisted living facilities and continuing care retirement communities, multi-family housing and low-income housing projects, airports, higher education institutions for universities and colleges across the country, governmental and 501(c)(3) hospitals, solid waste disposal facilities, special district financings, major governmental infrastructure projects, water utility projects, a wide variety of other major municipal facility projects such as waste water facilities, cash flow deficit financings, advance refunding and escrow swap transactions, and combination new market tax credit and tax-exempt bond financings.
  • Rene Moore has over 25 years of tax-controversy practice experience before the IRS and regularly represents governmental entities, 501(c)(3) entities and other conduit borrowers of tax-exempt municipal bonds when their respective tax-exempt or tax-advantaged municipal bond financing is under audit by the IRS.  Ms. Moore’s tax-controversy practice includes representing issuers, 501(c)(3) entities and other conduit borrowers before the IRS in bond audits, appeals, private letter ruling requests and the IRS voluntary compliance program.

Distinctions

  • Fellow, American College of Bond Counsel
  • Best Lawyers in America®
    • Tax Law, 2013-2025
    • Public Finance Law, 2024-2025

Bar Admissions

  • Colorado, 1997

Education

  • University of Denver, LL.M., Taxation, 2001
  • University of Denver, J.D., 1997
  • University of Denver, M.B.A., 1997
  • University of Michigan, B.A., Economics, 1993

Associations

  • American Bar Association
  • Colorado Bar Association
  • National Association of Bond Lawyers
    • Member of NABL’s Board of Directors, 2017-2018
    • Bond Attorneys' Workshop
      • Chair, 2018
      • First Vice-Chair, 2017
      • Second Vice-Chair, 2016
      • Steering Committee, 2013-2015
    • Education and Member Services Committee
      • Chair, 2015-2016
      • Vice Chair, 2014
    • Fundamentals of Municipal Bonds Seminar
      • Chair, 2011
      • Vice Chair, 2010
      • Faculty, 2014-2015, 2017, 2021-2024
      • Faculty, 2007-2009

Papers, Presentations & Publications

  • Active participant and lecturer in numerous seminars and programs in public finance and tax for the National Association of Bond Lawyers (NABL).
  • Panelist, "General Tax Law" and "Refunding and Reissuance," NABL The Essentials 2021-2024.
  • Panelist, "IRS Enforcement," NABL The Workshop, 2023.
  • Author, “Introduction to Tax-Exempt Financing for Non-Profit Groups,” webinar, October 7, 2013.
  • Author, “Refunding and Reissuances,” NABL Bond Attorney Workshop, September 25, 2013.
  • Author, “Introduction to Tax-Exempt Financing for Non-Profit Groups,” webinar, April 25, 2013.