Sebastian C. Watt Photo
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As a state tax lawyer Sebastian defends his clients against tax assessments and finds refund opportunities across the country. He strives to find creative solutions for problems at every stage of tax controversy, from planning and effective return presentation, to negotiations and, when necessary, litigation. His focus is Pennsylvania, and he has handled appeals in Florida, Delaware, Massachusetts, Colorado, Tennessee, Mississippi, Nebraska, and South Dakota. With his colleagues, they cover all tax types across 50 states. Sebastian's focuses include income tax federal-state tax base conformity issues, and sales tax manufacturing and mining exemptions. No matter the tax type or jurisdiction, he strives to get the best results for his clients.

Credentials

  • Pennsylvania State University, The Dickinson School of Law, 2013, J.D., magna cum laude, Woolsack Honor Society, Penn State Law Review
  • University of Mary Washington, 2009, B.A., Political Science, cum laude

  • Pennsylvania

Notable Quotes

  • 1 December 2021 “Delaware High Court Invalidates Revenue Division’s NOL Policy” Tax Notes
  • 30 November 2021 “Delaware High Court Tosses State Operating Loss Policy (1)” Bloomberg Tax
  • 3 May 2021 “3 Major Implications For States In Biden’s Tax Plans” Law 360 
  • 31 July 2020 “North Carolina Announces Transfer Pricing Initiative Post-Altera” Tax Notes
  • 24 July 2020 “3 State Tax Takeaways From The Altera Transfer Pricing Case” Law 360
  • 23 June 2020 “States Could Revisit GILTI to Shore Up Revenues” Tax Notes
  • 13 August 2019 “Massachusetts’s TCJA Guidance Stirs State Constitutional Question” Tax Notes
  • 14 June 2019 “New York Updates Guidance on Post-TCJA Interest Deduction Attribution” Tax Notes
  • 13 May 2019 “Massachusetts Issues Draft Guidance on Tax Treatment of Opportunity Zones” Tax Notes 
  • 2 May 2019 “Pennsylvania Details Tax Treatment of Section 163(j) Limitations” Tax Notes
  • 17 Jan 2018 "Sales Tax Collections Hanging on Mass. Rule, SCOTUS Ruling" The Boston Globe