- Limited Member
Rebecca Cuevas-Fontán is a Limited Member in the Firm's Tax Department. Ms. Cuevas-Fontán's practice includes corporate tax, sales and use tax, tax incentives laws, and state and local taxes. She devotes a substantial part of her time in handling local and state tax issues as well as providing financial analysis to the Firm's clients in order to compare different tax planning options and consider available investment opportunities.
Ms. Cuevas-Fontán graduated magna cum laude from the University of Puerto Rico's College of Business Administration and became a Certified Public Accountant in 1996, before attending the University of Puerto Rico Law School.
Ms. Cuevas-Fontán initially joined the firm's Corporate & Banking Law Department as an associate in 2001. In 2002, she became Legal Advisor for the Administrative Appeals Office of the Puerto Rico Treasury Department, providing legal counseling in income tax, sales and use tax, excise tax, and estate tax cases, among others.
In 2013, Ms. Cuevas-Fontán was named Assistant Secretary of the Puerto Rico Treasury Department's Appeals Office. In this role, she was part of the Secretary of the Treasury's staff, and as Administrative Judge, was in charge of the Appeals and the Adjudicative Proceedings Offices. During such time she worked in the preparation of resolutions, orders and notices that could be revised by the Puerto Rico Appeals Court or the Puerto Rico Court of First Instance regarding complaints filed by taxpayers in response to adverse determinations of the Treasury Department. Cases she attended included income tax deficiencies, sales and use tax, licenses, statute of limitations, penalties, and tax exemptions, among others. Ms. Cuevas-Fontán was also part of the team that worked towards the development of the Appeals process of the Treasury Department new computerized system (SURI). Ms. Cuevas-Fontán returned to the firm in December 2016.
Areas Of Practice
- Tax Law
- Administrative Law
- Puerto Rico, 2001
- U.S. District Court District of Puerto Rico, 2001
- U.S. Court of Appeals 1st Circuit, 2001
- University of Puerto Rico Law School, San Juan, Puerto Rico
- J.D. - 2000
- University of Puerto Rico - Rio Piedras Campus, San Juan
- B.B.A. - 1995
- Honors: magna cum laude
- Major: Accounting and Finance
- Administrative Appeals Office Jurisdiction, PR Treasury Department, 2014 to 2014
Professional Associations and Memberships
- Puerto Rico Bar Association, Member, 2001 to Present
- Puerto Rico Society of Certified Public Accountants, Member, 1996 to Present
Past Employment Positions
- Puerto Rico Treasury Department - Appeals Office, Administrative Judge/Assistant Secretary, 2013 to 2016
- Puerto Rico Treasury Department - Appeals Office, Legal Advisor, 2002 to 2011
- Tax Advisor
- Tax Preparation