Luisella “Sella” Perri is a partner and business lawyer with Foley & Lardner LLP. Sella is based in the firm’s Washington, D.C. office, where she is a member of the firm’s Taxation Practice Group.
Sella focuses her practice on federal tax laws and regulations related to tax-exempt financings. She has extensive experience in public finance matters involving Section 103 of the Internal Revenue Code and routinely represents clients in audits before the IRS concerning a wide variety of public finance issues. Sella also works with the U.S. Department of Treasury and the IRS when preparing, presenting, and obtaining IRS private letter rulings on complex tax matters on behalf of her clients.
Sella’s practice includes serving as a post-issuance resource for her clients. She provides comprehensive tax services after a transaction ends, including private use and exempt facility qualification.
Sella also represents issuers, borrowers, commercial lending institutions, developers, and investors in various financing and leasing projects, including public-private partnership transactions. She has a significant background in 501(c)(3) financings for health care facilities, hospitals, continuing care facilities, and a variety of governmental tax-exempt financing transactions, as well as projects involving multi-family housing, transportation, airport, health care, and education facilities.
Prior to Foley, Sella worked as a partner at a large law firm in its office in Washington, D.C. She previously clerked for the Honorable Ruth A. Jakubowski of the Circuit Court for Baltimore County, Maryland.