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Don is a partner in Reed Smith's State Tax Group, resident in the Washington, D.C. office.

For more than 25 years, Don has developed extensive experience resolving the state and local tax issues that concern major corporations. Don has obtained for his clients tens of millions of dollars in refunds of unconstitutional taxes and has achieved reductions of tax assessments in even larger amounts.  He represents some of the world's largest companies in state tax audit controversies before administrative agencies, state courts, and federal courts – but achieves some of his greatest successes for clients in confidential negotiated settlements far away from the media spotlight. He serves as a trusted advisor to corporate tax executives seeking to reevaluate and improve the quality and viability of their current state tax planning. Don also provides advice and legal opinions regarding multistate tax litigation exposure and regarding the state and local tax implications of a wide variety of transactions, including mergers and acquisitions, spin-offs, asset dispositions and restructurings.

A recognized authority on tax-related constitutional issues, Don serves on the advisory boards of several state tax organizations and publications, including BNA Multistate Tax Advisory Board, CCH State Income Tax Alert, and Hartman State Tax Forum. He is a frequent speaker on a wide variety of state tax topics at many conferences.

Prior to joining Reed Smith, Don was a state tax partner in another firm's well-known state tax practice. Before that, Don was national partner in charge of State Tax Technical Services at a Big 4 accounting firm. He also practiced state and federal tax law at a regional law firm in Connecticut, and before that, with the in-house law department serving one of the world’s largest financial institutions.

Representative Matters

• Defense of a major global conglomerate and its subsidiaries in challenges by many states alleging lack of economic substance and non-tax business purpose, expense disallowance, and forced combination.

• Favorable settlement of Hawaii's largest state tax dispute in just two months, following predecessor counsel's four years of unsuccessful efforts.

• Amicus brief to the United States Supreme Court in a constitutional challenge to a state tax statute on the grounds of discrimination and unfair apportionment.

• Confidential settlement in many states of hot-button state tax issues for numerous large corporate groups, far away from the litigation and media spotlights.

• Development of a series of multi-state tax planning strategies for a leading chemicals and consumer products company.

• Cert Petition to the United States Supreme Court in a constitutional nexus case for a major credit card lender.

• Defense of a leading telecommunications company in an intangible holding company case brought in U.S. Bankruptcy Court by a coalition of states claiming more than $1 billion in back taxes.

• Argued a closely watched constitutional nexus case in the New Mexico Supreme Court for one of the world's largest mass retailers.

• Amicus brief for a trade association in a controversial sales tax case before the Massachusetts Supreme Judicial Court.

• Advice to a leading high tech equipment manufacturer concerning the income and sales tax implications of a series of complex domestic and international restructuring transactions.

Publications

• "North Carolina Creates New Tax Incentive Opportunity for Digital Media Companies," Reed Smith State Tax Client Alert (August 5, 2010)
• "District of Columbia Tax Amnesty: August 2 – September 30," Reed Smith State Tax Client Alert (August 2, 2010)
• "State Attacks on Intercompany Transactions," Taxes the Tax Magazine, Vol. 87, No. 6 (June 2009)
• "Addbacks Add Nothing to the Debate," State Tax Notes - Tax Analysts (June 30, 2008)
• "A Contrarian's View of the Holding in Kentucky v. Davis: Opening the Door to 'Economic Balkanization' in the States," BNA Multistate Tax Report (June 27, 2008)
• "U.S. Supreme Court Upholds Exemption for In-State Municipal Bonds," CCH State Income Tax Alert (June 1, 2008)
• "An Apology Revisited: Intercompany Licensing of Intangibles In an Age of Tax Amnesties, Capitulation, and Judicial Confusion," BNA Multistate Tax Report, Vol. 15, No. 4 (April 25, 2008)
• “Irrationality, Inconsistency, and Discrimination: The Failure of New Jersey Throw-Out,” Multistate Tax Report, BNA (2007)

Speeches / Presentations

• "North Carolina creates new tax incentive for digital media companies," International Law Office (August 19, 2010)
• "D.C. Tax Amnesty: Get the Inside Story with OTR’s Chief Counsel," Reed Smith Client Teleseminar (August 10, 2010)
• "Multistate Tax Update," National Restaurant Association Finance & Tax Officers Executive Study Group (May 21, 2010)
• "An Era of Transparency: How to Protect Confidential Tax Information," Tax Executives Institute Denver Chapter: State & Local Taxes (May 20, 2010)
• "Navigating State Income Tax Administrative Processes," Managing the Stages of a State Tax Controversy Georgetown Law Symposium (May 19, 2010)
• "The Dominant SALT Issues Litigated in 2010 (with a couple of 2009s)," COST 2010 Spring Audit Session and Income Tax Conference (May 17, 2010)
• "Latest & Greatest State Tax Developments & Opportunities," COST Mid-West Regional State Tax Seminar (May 11, 2010)
• "State Income Tax Judicial Trends," COST Mid-West Regional State Tax Seminar, Chicago, IL (May 3, 2010)
• "States under Stress," COST Mid-West Regional State Tax Seminar, Chicago, IL (May 3, 2010)
• "Latest & Greatest State Tax Litigation Conference/Publication," COST Mid-West Regional State Tax Seminar, Kansas City, KS (November 17, 2009)
• "Alternative Apportionment: Equitable Relief Under UDITPA §18 Conference/Publication," 2009 California Tax Policy Conference, San Diego, CA (November 13, 2009)
• "Top 10 “Hot Topics” in State Income Tax Conference/Publication," Institute for Professionals in Taxation (November 12, 2009)
• "Managing Litigation Holistically," COST 40th Annual Meeting, Las Vegas (October 23, 2009)
• "Get The Inside Story: VA Amnesty: Minimizing Risk While Maximizing Opportunity," Reed Smith Teleseminar Series (October 9, 2009)
• "Unique Litigation Options," Hartman SALT Forum (September 24, 2009)
• "Nexus: Where Are We, & Where Do We Go From Here?," TEI National SALT Committee (September 21, 2009)
• "Latest & Greatest State Tax Litigation," Mid-Atlantic Regional State Tax Seminar (August 27, 2009)
• "Significant State Tax Litigation Around the Country," Mid-Atlantic Regional State Tax Seminar (July 29, 2009)
• "Recent Nexus Issues for Income & State Taxes, " Dallas, TX (June 8, 2009)
• "Best Practices for Handling Audits and Informal Administrative Hearings," Cambridge, MA (May 21, 2009)
• "Latest & Greatest State Tax Litigation in the Mid-Atlantic States," Pittsburgh, PA (May 12, 2009)
• "Taxation a Section of the ABA," 2009 ABA May Meeting, Washington, D.C. (May 8, 2009)
• "Sales Taxes & Gross Receipts Taxes - A Comparison -," Cost 2009 Intermediate Sales Tax School (April 29, 2009)
• "Transfer Pricing in a SALT Context" ABA/IPT Advand Income Tax Seminar, New Orleans, LA (March 2, 2009)
• "State Attacks on Intercompany Transactions" The Tax Council Policy Institute (TCPI) (February 25, 2009)
• "Looking Into the Crystal Ball: Food Law Topics Under the New Administration," Reed Smith's Food Industry Teleseminar Series: Part III - M&A and Tax (February 24, 2009)
• "Playing Defense When the State Goes on the Offensive - Challenges to State Income Tax Planning," Institute of Professionals in Taxation 2008 Income Tax Symposium, Denver, CO - (November 7, 2008)
• "Protecting the Fisc - When Legislatures Fail to Act," Hartman SALT Forum - Nashville, TN (October 29, 2008)
• "Skinning a Cat 101: Unique Litigation Options," Council on State Taxation 39th Annual Meeting & 2008 Tax Policy Conference - Orlando, FL (October 23, 2008)
• "Significant Pending State Tax Litigation Around the Country," 2008 COST Southwest/West Regional State Tax Seminar - Dallas, TX (September 4, 2008)
• "Overview of State & Local Tax - Constitutional Foundations," TEI - State & Local Tax Course (July 8, 2008)
• "Significant State Tax Litigation Around the Country," Chicago Tax Club (May 12, 2008)
• "Comparison of the Imposition of Sales Taxes & Gross Receipts Taxes," Council on State Taxation 2008 Advanced Sales Tax School (May 1, 2008)
• "Tax Planning with Litigation in Mind: Privilege & FIN-48" and "Managing State Tax Litigation," Tax Executives Institute, Chicago Chapter (March 18, 2008)
• "The Art of Privilege: Protecting Confidentiality of Attorney Work Product and Attorney/Client Communications in a FIN 48 Environment," DC Bar Association (March 12, 2008)
• "Attorney-Client Privilege and Work Product,” Tax Executives Institute, Annual National State Tax Program (2007)
• “State Income Tax Litigation Developments,” Tax Executives Institute, Connecticut Chapter Annual Tax Education Day (2007)
• “Apportionment,” Institute of Professionals in Taxation, Annual Income Tax Conference (2007)
• “Economic Nexus: Is It Here?,” Council on State Taxation, Tax Policy Conference (2007)
• “Restraining the States: Where to Draw the Line,” Tax Executives Institute, Annual Conference (2007)
• “Attorney-Client Privilege,” Hartman Annual State Tax Forum (2007)
• “FIN 48: Best Practices and Lessons Learned,” Hartman Annual State Tax Forum (2007)
• “State Income Tax Update,” Tax Executives Institute, Harrisburg Pennsylvania Chapter, Annual Conference (2007)
• “Corporate Tax Overview,” Tax Executives Institute, State Tax School (2007)
• “The Disposition Inquiry of the Functional Test,” New York University Advanced State Tax School (2007)
• “State Tax Litigation Update,” District of Columbia Bar Association, State Tax Seminar Series (2007)
• “Comparison of Sales Taxes and Gross Receipts Taxes,” Council on State Taxation, Advanced Sales Tax School (2007)
• “Intangible Holding Companies in Peril,” State Income Tax Monitor, Teleconference (2007)

Experience

Legal Education

Undergraduate Education

Professional Admissions / Qualifications

• Connecticut
• District of Columbia
• Massachusetts

Court Admissions

• U.S. Supreme Court

Quotations

• "Attorneys seek to curb use of tolls for Big Dig," by Glen Johnson, Boston Herald (June 7, 2009)
• "What's a Reed Smith Partner Doing on the Plaintiffs' Side of the 'Big Dig' Class Action?  It's Constitutional!" by Ben Hallman, lead story in The AmLaw Litigation Daily (June 8, 2009)
• "Attorneys Seek to Curb Use of Tolls for Big Dig," by Glen Johnson, Boston Herald (June 7, 2009)
• "Chasing Tax Revenue Across State Lines," by Jessica Silver-Greenberg, Business Week (May 21, 2009)
• "Tax cases could bring Mass. $1B," by Casey Ross, The Boston Globe (November 4, 2008)
• "Supreme Court Returns Tax Case Back to Illinois," by Tony Mauro, Legal Times (April 15, 2008)
• "LexisNexis case hinges on High Court ruling," by Roger Russell, Accounting Today (February 25, 2008)
• "US Supreme Court Hears Oral Argument in Tax Apportionment Case," State Income Tax Alert (February 3, 2008)