honors + affiliations
Member, American Bar Association, Section of Taxation, Investment Management Committee
- District of Columbia
- New York
- U.S. Tax Court
- Washington, D.C.
1111 Pennsylvania Ave., NW
Washington, DC 20004-2541
Richard C. LaFalce is an associate in Morgan Lewis's Tax Practice. Mr. LaFalce focuses his practice on the taxation of financial institutions and financial instruments, in particular the taxation of investment vehicles such as investment companies, hedge funds, real estate investment trusts, banks, and securitization structures. He has experience with tax issues related to open-end (mutual) funds, closed-end funds, exchange-traded funds, and business development companies. Mr. LaFalce's practice also involves the taxation related to financial products, including options, forwards, futures contracts, debt instruments, hedging arrangements, and other sophisticated financial instruments.
Prior to joining Morgan Lewis, Mr. LaFalce was an assistant branch chief in the IRS Office of Chief Counsel – Financial Institutions and Products, where he was responsible for providing technical tax advice in the form of private letter rulings, revenue rulings, revenue procedures, regulations, closing agreements, change of accounting methods, and other technical guidance. He also spent time serving in the International Tax Division within the IRS Office of Chief Counsel.
Mr. LaFalce has spoken on a variety of tax topics at the American Bar Association's Tax Section meetings, the Federal Bar Association, and the Practicing Law Institute.
Mr. LaFalce earned his J.D., with honors, from George Washington University Law School in 2005 and his B.A. in economics and government from the College of William and Mary in 2001.
Mr. LaFalce is admitted to practice in the District of Columbia and New York and before the U.S. Tax Court.
- George Washington University Law School, 2005, J.D., With Honors
- College of William & Mary, 2001, B.A.