Kathryn Garner's practice is tax law relating to public finance and tax-exempt financings for cities, counties, school districts, higher education authorities, state agencies, port authorities, transit authorities, housing authorities and water utility districts. Kathryn has experience in structuring all types of municipal bond transactions. She regularly consults with governmental issuers regarding arbitrage and rebate compliance and routinely responds to inquiries from governmental issuers and investment bankers regarding tax issues connected to the structure of tax-exempt bonds. Kathryn has substantial experience representing issuers and other parties in connection with IRS audits of tax-exempt bonds.
Kathryn has represented numerous tax-exempt organizations, including publicly supported charities, private foundations, social welfare organizations and business leagues in the application process for exemption from federal income tax and Texas sales and franchise taxes. She also advises exempt organizations regarding ongoing compliance with federal tax laws and regulations applicable to tax-exempt organizations.