Mr. Lowman's practice focuses on federal income tax law, with an emphasis on energy tax credits, tax issues related to renewable energy, and federal tax audits and tax controversy proceedings. Mr. Lowman represents developers and investors in various types of energy and renewable energy projects, including projects that qualify for tax credits for the production of electricity from wind, solar, geothermal, landfill gas, open-loop biomass, hydropower, municipal waste and other qualifying renewable resources. Mr. Lowman also represents clients in matters involving refined coal, ethanol, alternative fuels produced from biomass, renewable diesel fuel, and biodiesel fuel. Mr. Lowman regularly works with clients to obtain guidance from the Internal Revenue Service and Treasury Department through private letter rulings, technical advice, and published guidance, such as IRS Notices and Announcements.

Mr. Lowman is co-chair of the firm's Global Renewable Energy Practice Group.