Russell Miller


San Francisco
t: 415.486.4202
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Russell Miller
Russ focuses on the federal income tax law of public finance, principally matters relating to nonprofit finance, healthcare finance, working capital financings and pooled financings. Russ has extensive experience with all federal income tax aspects of municipal finance transactions, including refundings and arbitrage and rebate matters.

With more than 30 years of experience, Russ is one of the most experienced public finance tax lawyers in California. Russ has represented virtually every type of entity permitted to borrow funds on a tax-exempt basis, ranging from governmental entities and non-profit organizations to for-profit developers of low-income housing and small manufacturers.  Russ has assisted public finance clients involved in Internal Revenue Service audits, and has provided assistance to various types of organizations in seeking or retaining non-profit or governmental tax-exempt status.

Professional Memberships

  • National Association of Bond Lawyers
  • American Bar Association




  • University of Southern California, B.S.
  • University of Santa Clara, J.D.
  • New York University, LL.M., Taxation

Bar Admissions

  • California
  • New York
  • US District Court, Northern District of California
  • 9th Circuit Court of Appeals