Biography
Ms. Sumner represents clients in administrative and judicial proceedings regarding a wide array of tax matters such as tax incentive laws, personal and real property tax, construction excise tax and municipal license tax. She also represents clients in securities arbitrations.
Before joining the Tax Practice Group, Ms. Sumner’s legal practice centered on labor and employment litigation. Prior to joining the firm as an associate in 2009, Ms. Sumner worked at McConnell Valdés as a Summer Associate in 2007 and 2008.
Throughout law school she was a member of the University of Puerto Rico Law School Review and in her final year served as Managing Editor of its Seventy-Eighth Volume.
Before attending law school she was the Associate Curator of Touring Exhibitions at the Museo de Arte de Puerto Rico. Ms. Sumner has also worked as a Professor of Art History at the University of Puerto Rico, Interamerican University and the School of Visual Arts.
She is a native English speaker who is fluent in Spanish and Italian. She is also proficient in French.
Practices
News & Publications
Publications
- An McV Sales & Use Tax AlertMay 19, 2023
- Tax AlertMarch 9, 2023
- Tax AlertMarch 9, 2023
- An McV Tax AlertNovember 1, 2022
- An McV Tax AlertJuly 11, 2022
- An McV Tax AlertFebruary 4, 2022
- An McV Tax AlertOctober 18, 2021
- An McV Tax AlertJuly 8, 2021
- An McV Tax Litigation AlertMarch 11, 2021
- An McV Tax AlertSeptember 18, 2020
- An McV Tax AlertJune 15, 2020
- An McV Tax AlertApril 21, 2020
- An McV Tax AlertApril 21, 2020
- An McV Tax AlertApril 20, 2020
- An McV Tax AlertApril 20, 2020
- An McV Tax AlertApril 20, 2020
- An McV Tax AlertApril 17, 2020
- An McV Tax AlertApril 6, 2020
- An McV Tax AlertMarch 31, 2020
- An McV Tax AlertMarch 26, 2020
- An McV Tax AlertMarch 26, 2020
- An McV Tax AlertMarch 24, 2020
- An McV Tax AlertMarch 18, 2020
- An McV Tax AlertFebruary 7, 2020
- An McV Tax AlertDecember 7, 2018
- An McV Tax Litigation AlertJune 28, 2018
- An McV Tax AlertApril 24, 2018
- An McV Tax Litigation AlertAugust 24, 2017
- March 8, 2016
- January 7, 2016
- Tax Litigation, September 9, 2015
Bar Admissions
- Commonwealth of Puerto Rico
- U.S. Court District of Puerto Rico
- U.S. Court of Appeals First Circuit
Education
Bachelor's Degree, Columbia College, Columbia University, 1996
- Major: Art History
Master's Degree, Graduate School of Arts and Sciences, Columbia University in 2001
- Major: Art History
J.D., University of Puerto Rico Law School, 2009
Certified Legal Specialty
- Civil Law Notary
Memberships
Puerto Rico Bar Association, Young Lawyers Commission
American Bar Association