Nicholas R. Combs


Nicholas R. Combs



Direct: 585-987-2800
Fax: 585-445-2312

At a Glance

Nicholas R. Combs is an Associate in the firm’s Business and Finance Department. He works on matters regarding Tax Controversies and Transactional Tax Planning practice areas on the federal, international, state, and local taxation levels.

He currently concentrates his practice in the areas of corporate and individual income taxation, partnership taxation, corporate mergers and acquisitions, corporate divisions and recapitalizations, like-kind exchanges, estate planning, employee benefits, and ERISA matters.

Before joining Woods Oviatt, Nicholas worked in the Chicago offices of two major accounting firms where he specialized in state and local tax matters, as well as mergers and acquisitions.


  • Internal Revenue Service, Summer Honors Program Class of 2019.
  • Lead Writer on the winning paper for the 2021 Euco Tax Conference.


  • Mr. Combs received his LL.M. in Taxation from Georgetown University Law Center, where he graduated with a focus on State and Local Tax.
  • He received his J.D. from the American University Washington College of Law and his B.A. in Economics and Political Science from the University of Detroit Mercy.

Bar Admissions

  • New York (Pending)
  • District of Columbia
  • Alaska (Pending)
Practice Areas: Tax • Transactional Tax Planning