Background - Practices (Details)
State & Local Tax

Crowell & Moring provides state and local tax (SALT) advice and representation to large corporations and emerging businesses across the nation. Our SALT lawyers possess the knowledge, experience, and relationships necessary to meet our clients’ diverse needs. In particular, clients call upon our SALT lawyers to assist with planning and transactional matters, day-to-day consulting, credits and incentives, audit defense, administrative and judicial appeals, refund claims, and settlement negotiations, among other issues. We have represented clients in virtually every state on a wide variety of state tax issues. Our lawyers have many years of multistate experience with all tax types, including income and franchise, sales and use, gross receipts, real and personal property, severance, and excise taxes. Our state tax clients include Fortune 500 companies across the industry spectrum, including retailers and manufacturers, providers of digital goods, service providers, and financial service institutions.
We regularly advise clients on SALT issues arising from M&A transactions and bankruptcies, as well as on the SALT implications of new legislation, administrative policies and regulations, and judicial developments. Our experience in state tax planning and litigation enables us to alert our clients to best practices and to help them improve their state tax efficiency. We work closely with our clients in the defense of state tax audits, where much of our work takes place beyond the glare of publicity that companies seek to avoid. Our experience includes negotiating confidential multistate voluntary disclosure agreements, developing policy positions and, where appropriate, providing tax opinions to support our clients' filing positions. When necessary, we have the resources and experience to represent clients throughout court systems and before the U.S. Supreme Court. Additionally, we identify and prosecute refund claims — or offsets to audit assessments — as part of Crowell's multidisciplinary "recovery" practice.

Representative Engagements

  • Represent an advisory firm in a refund suit in state court seeking to substitute market-based sourcing for cost-of-performance sourcing in an alternative apportionment case of first impression.
  • Authored amicus briefs and cert petitions to the U.S. Supreme Court on issues such as constitutional challenges to state tax statutes on the grounds of due process and contract clause revisions
  • Reduced a leading restaurant chain’s nationwide state tax exposure through anonymous “voluntary disclosure agreements” in many states.
  • Defended a large telecommunications company in a qui tam lawsuit brought under a state’s false claims act in which a whistleblower alleged fraud in connection with local E911 fees.
  • Represented a defense contractor in a lawsuit involving tax credits and incentives for qualified high technology companies before the District of Columbia Court of Appeals.
  • Represented a food service company in a sales tax dispute before the Missouri Supreme Court.
  • Defended a religious organization against the government’s attempted revocation of a longstanding property tax exemption.
  • Developed and implemented an innovative planning project for a Fortune 250 global food company.
  • Obtained complete abatement of transfer pricing assessments for several clients following administrative protests in numerous jurisdictions.