Amy E. Drake
Counsel, Tax Department
900 Elm Street
10th Floor
Manchester, NH 03101

Amy is an attorney practicing in the Tax Department. Amy has advised business, individuals, and tax-exempt clients on a wide variety of tax-related topics, including corporate taxation, partnership taxation, international tax and treaty issues, state and local taxation, estate planning and employee benefits.

Amy has represented clients in a broad range of complex corporate and partnership transactions, including taxable and tax-free reorganizations and spin-offs, corporate liquidations and redemptions, S corporation tax planning, mergers and acquisitions, and entity formations.  She has assisted clients with business succession planning including the use of tax-advantages complex estate planning vehicles.  In addition, Amy has represented pro bono clients in the IRS offer-in compromise program and negotiated a settlement for a pro bono client with the IRS Office of Chief Counsel.

Amy received her J.D. from Duke University School of Law (2010) and her A.B. from Harvard College, cum laude (2004).  In 2017-2018, Amy served as an adjunct faculty member at the University of New Hampshire School of Law teaching personal income taxation and business entities taxation.  Prior to joining McLane Middleton, Amy was a tax associate at McDermott, Will & Emery in New York City.

Areas of Practice

  • Corporate Business Law
  • Taxation


  • New Hampshire
  • New York
  • United States Tax Court