Andres Vallejo Photo
Andres is a partner in Reed Smith’s State Tax Group. He focuses his practice primarily upon the resolution of state and local tax controversies through negotiation and litigation. Andres has represented clients in various states and local jurisdictions at all levels of administrative and judicial review, and has extensive trial and appellate experience. He also advises clients regarding the state and local tax consequences of business transactions. His experience includes matters involving franchise and income taxes, sales and use taxes, various excise taxes, tobacco taxes, property taxes, gross receipts taxes, and insurance taxes, among others. Andres regularly litigates constitutional issues such as discrimination against interstate commerce, apportionment, nexus, remedies for unconstitutional taxes and unitary combination. He also regularly handles state residency cases.


  • University of California, Berkeley, 1999, J.D.
  • University of California, Riverside, 1996, B.S.

  • California

Notable Quotes

  • 23 October 2018 “Panelists: States Making Related-Party Adjustments Need Standards” Tax Notes