Jaime Park

Jaime is a Managing Director in Deloitte Tax’s Washington National Tax (WNT) practice in the Federal Tax Credits and Incentives group.  As part of the team, Jaime provides due diligence, transactional consulting, credit eligibility analyses, and assist clients in interacting with the government on private letter rulings and the development of formal guidance with respect to energy related tax incentives including investment tax credit, production tax credit and carbon capture credit.

Prior to joining WNT in September of 2022, Jaime spent more than 15 years in the IRS Office of Chief Counsel (IRS), serving in a variety of roles in multiple offices. Most recently, she was detailed to Majority Tax Staff of the Committee on Ways and Means as the IRS Chief Counsel fellow. She assisted the Tax Staff with developing and implementing changes to the tax code in domestic business tax areas. In particular, she was responsible for many of the energy-related tax provisions which were later implemented in the Inflation Reduction Act.

Prior to the detail, Jaime served as a chief of the energy branch in the Passthroughs and Special Industries Division, IRS, where she led practice areas involving renewable energy tax, natural resources tax, and R&D incentives. She issued rulings, provided technical advice to taxpayers and IRS examiners, and worked on published guidance such as ITC begin construction notices and section 45Q carbon capture credit guidance. Jaime also worked in the Income Tax and Accounting Division, IRS, where she specialized in depreciation, amortization and accounting methods, and was one of the drafters of the regulations under section 163(j) business interest expense limitation and section 168(k) bonus depreciation.

Previously, Jaime was a director in another national accounting firm, where she served clients on matters related to energy tax and R&D. 

Jaime earned a BA from College of William and Mary, JD from George Mason University School of Law, and LL.M. from Georgetown University Law Center.