John P.Napoli

Partner

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John is a tremendously skilled tax lawyer who strategically combines the practical business aspects of a transaction with highly sophisticated tax structuring advice.


More About John

John is a member of the firm's executive committee, the co-managing partner of Seyfarth’s New York office, and also co-chairs the firm’s national tax practice. John practices  federal, state and local tax law, and advises public and private clients on tax issues relating to corporate mergers and acquisitions, international transactions, restructurings, consolidations, financing, real estate (including REITs), tax free like kind 1031 exchanges, subchapter S corporations, partnerships, joint ventures, and limited liability companies. He is highly skilled in shaping tax-efficient real estate transactions, including the formation, operation, and liquidation of REITs and UPREITs.

Clients engage John because of his ability to provide highly technical tax guidance in a practical and relatable way. His clients often focus in the real estate industry and operate as REITs, real estate investors, investment funds, joint ventures, financial institutions, and property managers, among others. John also represents clients before the Internal Revenue Service, United States Tax Court, and various state and local authorities on a variety of controversial matters. 

John is active in industry organizations such as IMN, NAREIT, and Real Estate Roundtable and sits on the US Advisory Board of Barretstown, a Paul Newman SeriousFun camp for children with serious illness. Noted as a "trusted real estate attorney" and key individual by The Legal 500 (Legalese Ltd.), John has an AV rating in Martindale Hubbell for more than 20 years, has been selected for inclusion in New York Metro Super Lawyers (Thomson Reuters) (2006-2019), and was named to the NACD Directorship’s "Directorship 100" list of "people to watch" in corporate America.

  • LLM, New York University School of Law

    New York University Law Review, editor (1981-1982)

  • JD, University of Dayton

    Magna cum laude
    University of Dayton Law Review, editor (1981-1982)

  • BA, St. John's University

Clerkship

  • Honorable Durrell D. Wiles, United States Tax Court, Washington, D.C. (1983-1985)
  • Connecticut
  • New York
  • US Tax Court