Reed Smith’s State Tax team prides itself on its ability to offer tax services such as Multi-state Refund Review Program, in addition to traditional legal controversy services. We are recognized as a leading state tax practice in the United States with more than 30 dedicated state tax attorneys across seven domestic offices. Our attorneys are from private practice, state government departments of revenue and attorneys general’ offices, the private sector, in-house, and Big 4 public accounting firms. Some of our attorneys are also CPAs or have accounting degrees and related experience. This deep and varied experience allows us to be more than just litigators; we are tax advisors focused on reducing our clients’ tax expense to increase their bottom line.

The Reed Smith State Tax team are leaders in tax planning and audit defense for individual taxpayers.

Personal income tax audits should be based on a neutral application of the law to the facts presented – not to raise revenue or “protect the fisc.” Taxpayers should pay no more in taxes than they legally owe. Our team’s charge is simple: to help individuals plan for large income-generating events and changes in residency, defend against audits, and prevent the payment of taxes not owed.

Reed Smith's State Tax Group’s California team consists of lawyers engaged in cutting-edge multistate cases involving apportionment (such as alternative apportionment issues and market-based sourcing), treatment of dividends, business and nonbusiness income, and taxation of banks and financial corporations. The California team is known for taking novel approaches to issues such as the calculation and preservation of various deductions and credits and also for challenging the imposition of penalties such as accuracy-related penalties and the large corporate understatement penalty. Our team has also secured large sales tax refunds for clients, involving issues such as technology tax agreements.

Our California lawyers are deeply connected with California’s taxing agencies and use these connections to proactively approach California tax law by participating in the regulatory process, often commenting on proposed regulations and providing testimony concerning regulatory and policy efforts.

Reed Smith's State Tax Group has extensive experience handling state tax matters in our nation’s capital region, comprising the District of Columbia, Maryland, and Virginia.

The Reed Smith State Tax Group’s Delaware tax practice has extensive experience in corporate income tax and gross receipts tax matters. Our group represents clients before the Tax Appeal Board, the Delaware Superior Court, and the Delaware Supreme Court.

Delaware is often thought of as a safe haven from state taxes. While that’s often true, sometimes it's not.

Reed Smith’s State Tax Group has a long history of successfully representing and advising clients with respect to their State of Illinois and local taxes. We have experience with all Illinois taxes, including all City of Chicago and Cook County taxes. Our broad state and local tax experience allows us to craft the right solution for our clients, whether through legislative, regulatory, or other administrative representation; in litigation for local and state administrative bodies; and in the state and federal courts. Our lawyers draft proposed legislation, comment on proposed regulations, and sometimes just know the right person to contact to address our clients’ concerns.

We defend audits and settle controversies with state and local departments of revenue and with the Illinois Attorney General’s Office. Our litigation inventory includes consumer class action defense, protest and refund litigation before the Illinois Independent Tax Tribunal, Informal Conference Board, Board of Appeals, administrative hearings, and in state and federal courts at all levels.

The Reed Smith State Tax Group’s Massachusetts tax practice has extensive experience in corporate excise tax and sales tax matters and represents clients in tax planning, audits, refund claims, mediation, and appeals before the Office of Appeals and Appellate Tax Board. Our clients include leading firms in the financial, telecommunications, computer services, and pharmaceutical industries. We regularly assist clients is resolving complex issues involving apportionment, nonapportionable income, debt classification, and combined reporting.

Our commitment to obtaining the best results for clients includes exploring alternative, proactive means of resolving issues, including voluntary disclosure and the Massachusetts Department of Revenue’s (the Department) early mediation program, as well as providing clients with insights on cutting-edge issues derived from our growing database of unpublished documents.

Reed Smith's State Tax Group has extensive experience with New Jersey’s sales and use tax and corporation business tax. We are litigating and have settled some of the lead cases on interest addback, right to apportion, and throwout. We are also dealing with important issues related to the usefulness of New Jersey NOLs. If your company has significant NOLs you thought expired, contact one of our lawyers. In addition, we routinely evaluate the risks and the options available regarding New Jersey's aggressive nexus positions for our clients. Specifically, our team has completed dozens of New Jersey VDAs and closing agreements, and can help you negotiate the best deal possible if your company is facing a decision related to nexus.

The Reed Smith State Tax team has a strong hub of knowledge and skill in handling New York state tax matters.

Below are some highlights of the team's experience, as well as some opportunities and "words to the wise" that could benefit your company.

Reed Smith’s State Tax Group has been representing clients in Pennsylvania for more than 30 years. We have extensive experience with all types of Pennsylvania taxes. We settle controversies with the Department of Revenue and the attorney general’s office, we obtain favorable letter rulings, we win cases at the Board of Appeals and the Board of Finance and Revenue, and we win cases in court.

But despite our long history of success in Pennsylvania tax matters, we don’t get complacent or rest on our laurels. Our State Tax team continually adapts to changes in Pennsylvania tax policy and stays up to date on the latest issues and arguments advancing their way through audits and appeals. We merge this unparalleled knowledge with the latest technological innovations, such as automation, machine learning and artificial intelligence, and data analytics, to provide an exceptional client experience and to maximize results. In short, we use the right tools at the right times to help clients pay the least amount of Pennsylvania tax.

Our State Tax Abandoned and Unclaimed Property team is made up of experienced attorneys with the insight necessary to guide you through the rapidly evolving arena of unclaimed property. From bringing your organization into compliance, to audit defense and planning opportunities, we will be your advocate to help define, manage and minimize your company’s exposure as a holder of unclaimed property.