Rose-Michele Nardi is a Partner of the Transportation Practice Group at Baker & Miller PLLC. She has represented transportation clients for over 15 years. Her practice focuses on transactional and regulatory matters for short line and regional railroads, and on federal excise tax matters for sellers of trucks, trailers and tractors. Rose-Michele drafts and negotiates a wide range of railroad-related agreements, including purchase agreements, operating agreements, marketing agreements, equipment agreements and transportation contracts. Rose-Michele also advises clients on structuring transactions to minimize regulatory hurdles, and assists clients in complying with regulatory requirements.
Rose-Michele advises clients on the proper application of the retailer’s federal excise tax on trucks, trailers and tractors. Rose-Michele represents clients in Internal Revenue Service proceedings involving this tax, and writes a regular excise tax column for a major trade association. She regularly presents webinars on FET for companies in the truck equipment industry and truck dealers.
EDUCATION
• American University, Washington College of Law, J.D., summa cum laude, 1996
• Lafayette College, A.B., magna cum laude, 1993
ADMISSIONS
• District of Columbia
• Maryland
PROFESSIONAL INVOLVEMENT
• District of Columbia Bar Association
• American Shortline and Regional Railroad Association, General Counsel Committee
• Association of Transportation Law Professionals
RECENT MATTERS
• Represented short line railroad in exercising option to purchase rail lines from a Class I railroad.
• Advised railroad on application of ICCTA preemption to transload activities.
• Represented truck body manufacturer in technical advice request before the Internal Revenue Service.
• Represented industry in unlawful embargo dispute.
• Assisted township in structuring agreement to purchase rail line without becoming a common carrier. Represented township before the Surface Transportation Board to confirm non-common carrier status.
• Advised railroad holding company on credit facility with bank.
• Represented manager of private rail switching services in agency agreement with owner of industrial park.
• Represented affiliated railroads in structuring administrative services agreement.
• Advised trailer manufacturer on application of federal excise tax to mobile offices.
PUBLICATIONS
• Co-Author, Federal Excise Tax Guide for the Work Truck Industry (2011 National Truck Equipment Association). NTEA Releases New Federal Excise Tax Guide — FARMINGTON HILLS, Mich., April 5, 2011 /PRNewswire-USNewswire/ –
• Co-Author, A Guide to Federal Excise Tax Compliance (2012 National Automobile Dealers Association)
• Editor, Association Highlights (Association of Transportation Law Professionals).
• Columnist, monthly Excise Tax Enquirer (National Truck Equipment Association).
• Co-Editor, Excise Tax Quarterly (National Truck Equipment Association).