
Miriam has a broad-based federal income tax practice with a focus on partnership taxation and taxation of exempt organizations. Her practice has particular emphasis on the use of federal and state tax credits to promote development and financing of projects with significant community benefit. She provides tax advice to syndicators, developers, equity investors, community development entities, governmental authorities and lenders in transactions that use the Low Income Housing Tax Credit, the Historic Rehabilitation Tax Credit, and the New Markets Tax Credit.
Miriam and Stephen Nolan founded Nolan Sheehan Patten LLP in 2009. The firm has a focus on community development and housing issues and has provided advice to over 75 New Markets Tax Credit transactions representing a wide range of participants in the transactions. Prior to founding Nolan Sheehan Patten, Miriam was a partner in the tax group at DLA Piper LLP (US) (2003 to 2009) and Chair of the tax department and a partner at the Boston law firm of Hill & Barlow (1980-2002). Miriam is a graduate of Stanford University and The Berkeley Law School (Boalt Hall).