Sonia K. Kothari

Senior Counsel


Sonia K. Kothari is a senior counsel with Foley & Lardner LLP. Sonia is based in the firm’s Washington, D.C. office where she is a member of the firm’s Taxation Practice.  

Sonia focuses her practice on U.S. federal income tax issues relating to the formation and operation of U.S. and non-U.S. investment funds. She also advises on the U.S. federal income tax consequences of stock and asset acquisitions and sales, tax-free reorganizations, corporate restructurings, real property transactions, including like-kind exchanges, securitization transactions, and choice of entity.

Prior to joining Foley, Sonia was an attorney in the Passthroughs and Special Industries division at the IRS Office of Chief Counsel in Washington, D.C. She is a principal author of the final regulations under Internal Revenue Code Sections 1400Z-2 (opportunity zones) and 1061 (carried interest).

Sonia previously was a tax associate at several international law firms in New York City, where she advised clients on the U.S. federal income tax treatment of a variety of domestic and cross-border business transactions.


  • New York University School of Law, New York, NY (LL.M., 2014) 
  • University of Pennsylvania Law School, Philadelphia, PA (J.D., 2007)
  • University of Pennsylvania, The Wharton School, Philadelphia, PA (B.S., 2007)


  • New York
  • Washington, D.C.
  • U.S. Tax Court