S. Starling Marshall
Areas of Focus
Overview
When clients face complex commercial and tax disputes, they rely on S. Starling Marshall as their advocate and counselor. Starling is a trial lawyer with over 15 years of experience who has successfully represented clients before federal and state courts, arbitration panels, and administrative tribunals. Drawing on her years of government service and private practice, she guides clients toward business-minded solutions throughout all phases of an investigation or litigation.
Career & Education
- Department of Justice: Tax Division
Court of Federal Claims Section, Trial Attorney, 2009–2016 - U.S. District Court for the Southern District of New York
Law Clerk, Honorable Victor Marrero, 2008–2009
- Department of Justice: Tax Division
- Emory University, B.A., 2002
- Fordham University School of Law, J.D., cum laude, 2005
- New York
- U.S. District Court for the Southern District of New York
- U.S. Court of Federal Claims
Professional Activities and Memberships
- J. Edgar Murdock Inn of Court, 2013–Present
- Dave Nee Foundation, President of the Board of Directors, 2013–Present
- Fordham Law Alumni Association of Washington, President of the Board of Directors, 2012–2016
- Federal Bar Association – New York Chapter, 2016–Present; Taxation Steering Committee, 2012–Present
- American University's Washington College of Law, Adjunct Professor, 2012–2016
S. Starling's Insights
Client Alert | 3 min read | 07.08.25
Trump Administration Announces Clean Energy Tax Credit Enforcement Ramp Up
On July 4th, President Trump signed into law the One Big Beautiful Bill Act (the “Act”), which included a phaseout of incentives for solar and wind generation projects. Projects must either begin construction within one year or be placed in service by 2027 to qualify for the Section 45Y Clean Electricity Production Tax Credit or the Section 48E Clean Electricity Investment Tax Credit. The House’s version of the legislation required a more accelerated phaseout than the Act and only allowed projects that began construction within 60 days of enactment of the bill to be eligible for the tax credits. In discussions last week with House conservatives who favored the faster phaseout of solar and wind tax credits, which was not adopted in the Act, President Trump promised strict enforcement of the rules, including the beginning of construction requirements, for solar and wind projects to qualify for energy tax credits.
Press Coverage | 07.03.25
Speaking Engagement | 06.30.25
"Asserting, Maintaining and Defending Privileges," NYU Tax Controversy Forum
Publication | 06.26.25
A Changed IRS May Finally End Conservation Easement Legal Mess
Recognition
- Chambers USA: Litigation: General Commercial, New York, 2025
- Chambers USA: Tax: Controversy, Nationwide, 2024–2025
- The National Law Journal: Tax Law Trailblazer, 2023
- Crain’s New York Business: Notable Woman in Law, 2023
- The Best Lawyers in America: Lawyer of the Year, New York, 2022
- The Federal Bar Association: Section of Taxation Chair, 2021–2022
- American College of Tax Counsel: Fellow
S. Starling's Insights
Client Alert | 3 min read | 07.08.25
Trump Administration Announces Clean Energy Tax Credit Enforcement Ramp Up
On July 4th, President Trump signed into law the One Big Beautiful Bill Act (the “Act”), which included a phaseout of incentives for solar and wind generation projects. Projects must either begin construction within one year or be placed in service by 2027 to qualify for the Section 45Y Clean Electricity Production Tax Credit or the Section 48E Clean Electricity Investment Tax Credit. The House’s version of the legislation required a more accelerated phaseout than the Act and only allowed projects that began construction within 60 days of enactment of the bill to be eligible for the tax credits. In discussions last week with House conservatives who favored the faster phaseout of solar and wind tax credits, which was not adopted in the Act, President Trump promised strict enforcement of the rules, including the beginning of construction requirements, for solar and wind projects to qualify for energy tax credits.
Press Coverage | 07.03.25
Speaking Engagement | 06.30.25
"Asserting, Maintaining and Defending Privileges," NYU Tax Controversy Forum
Publication | 06.26.25
A Changed IRS May Finally End Conservation Easement Legal Mess
Insights
- |
03.29.24
New York Law Journal
- |
09.26.23
The Journal of Federal Agency Action
Rescission
|10.01.20
Commercial Litigation in New York State Courts, Fifth Edition, Thomson Reuters
Corporate – Blockchain’s Awareness Problem—and How to Solve It
|02.26.20
Crowell & Moring's Litigation Forecast 2020
TEI Seattle
|12.10.24
International Tax Series: International Tax Controversy Update
|05.23.24
"Privilege, Penalties and Good Faith Across Jurisdictions,” ABA’s 24th Annual U.S. and Europe Tax Practice Trends, Munich, Germany
|04.11.24
“Ethics and Privilege – What’s Trending?,” 52nd Annual Conference of the USA Branch of the International Fiscal Association, New York, NY
|03.22.24
2023 Notable Women In Law: S. Starling Marshall
|06.20.23
Crain's New York Business
- |
03.04.24
Crowell & Moring’s Crypto Digest
S. Starling's Insights
Client Alert | 3 min read | 07.08.25
Trump Administration Announces Clean Energy Tax Credit Enforcement Ramp Up
On July 4th, President Trump signed into law the One Big Beautiful Bill Act (the “Act”), which included a phaseout of incentives for solar and wind generation projects. Projects must either begin construction within one year or be placed in service by 2027 to qualify for the Section 45Y Clean Electricity Production Tax Credit or the Section 48E Clean Electricity Investment Tax Credit. The House’s version of the legislation required a more accelerated phaseout than the Act and only allowed projects that began construction within 60 days of enactment of the bill to be eligible for the tax credits. In discussions last week with House conservatives who favored the faster phaseout of solar and wind tax credits, which was not adopted in the Act, President Trump promised strict enforcement of the rules, including the beginning of construction requirements, for solar and wind projects to qualify for energy tax credits.
Press Coverage | 07.03.25
Speaking Engagement | 06.30.25
"Asserting, Maintaining and Defending Privileges," NYU Tax Controversy Forum
Publication | 06.26.25
A Changed IRS May Finally End Conservation Easement Legal Mess