Biography

With more than 35 years of experience, Russ Miller has represented practically every type of entity permitted to borrow funds on a tax-exempt basis – from state and local governmental entities and non-profit organizations to for-profit developers of low-income housing and small manufacturers.

Russ’s focus on the federal income tax law related to public finance includes nonprofit finance, healthcare finance, working capital financings, exempt facility financings, and pooled financings. He has extensive experience with all federal income tax aspects of municipal finance transactions, including refundings and arbitrage and rebate matters.

Russ has assisted numerous public finance clients involved in Internal Revenue Service audits, and he has provided assistance to organizations in seeking or retaining non-profit or governmental tax-exempt status.

Education

B.S., University of Southern California
J.D., Santa Clara University School of Law
LL.M., New York University

Bar Admissions

California
New York
Texas