Hunton Andrews Kurth Continues Atlanta Expansion with Addition of Public Finance Attorney Darrell Smelcer, Formerly of the IRS Office of Tax Exempt Bonds

Public finance attorney Darrell Smelcer has rejoined Hunton Andrews Kurth LLP as a special counsel in Atlanta. Smelcer spent the past decade as a tax law specialist with the Internal Revenue Service and has significant government and private practice experience advising on a spectrum of legal matters related to tax exempt bonds.

While at the IRS, Smelcer also acted as technical advisor to the director of the IRS Office of Tax Exempt Bonds (TEB) and as manager of the TEB Technical group. He started his legal career at Hunton Andrews Kurth in 1982 as an associate and was a partner with the firm for 19 years. When previously at the firm, Darrell focused on public finance projects involving housing, education, healthcare and utilities.

At the IRS, Smelcer oversaw a team of tax law specialists focused on tax-advantaged bond matters and provided technical support and informal legal interpretation to the TEB program manager. He also reviewed tax analysts’ work product; authored initial drafts of regulations and revenue rulings to support TEB requests for specific guidance from the IRS Office of Chief Counsel; provided comments on drafts of regulations and other guidance from the Office of Chief Counsel; and initiated, drafted and reviewed procedural and other guidance originating from TEB. While acting as technical advisor, he managed the TEB market segment examination program, including consideration of proposed projects, review of case selection and analysis of examination results.

As acting manager of TEB Technical, Smelcer managed TEB’s Voluntary Closing Agreement Program (TEB VCAP). Previously, he was a member of the Tax Exempt Bonds Closing Agreement Committee, responsible for reviewing closing agreements from TEB bond examinations and closing agreements under TEB VCAP as well as advising IRS personnel on the negotiation and drafting of closing agreements. He authored the 2019, 2020 and 2021 revisions to Internal Revenue Manuals for the TEB Examination Program, TEB VCAP, Direct Pay Bonds Processing and Direct Pay Bonds Examinations.

“We are pleased to welcome our friend and colleague back to the firm,” said Doug Selby, managing partner of Hunton Andrews Kurth’s Atlanta office and co-head of the firm’s public finance group with Thomas A. Sage. “Darrell’s valuable insight and experience developed over the course of his career will serve to benefit the firm’s public finance practice and our clients.”

Smelcer earned his undergraduate degree from Washington State University, his law degree from Tulane University School of Law and his Master of Laws in Taxation from the University of Alabama School of Law.

Smelcer is the latest addition to the firm’s growing presence in Atlanta. His colleagues include Mateo Arias, a capital finance and real estate associate who joined the firm in August, and public finance counsel Shaney Lokken who arrived in December. 

Hunton Andrews Kurth’s public finance practice reflects experience in addressing virtually every significant legal issue that affects both governmental financing and tax-exempt financing for nonprofit corporations. The firm has served as bond counsel, special disclosure counsel and counsel to issuers, underwriters, trustees, credit enhancers and institutional investors in transactions throughout the United States.