Shail P. Shah Photo

Shail is a state tax partner in Reed Smith’s San Francisco office with more than 15 years of experience helping clients resolve California tax issues. He has successfully helped clients ranging from Fortune 25 companies to high net-worth individuals with complex California tax planning and representation in front of the California Franchise Tax Board (FTB), California Department of Taxation and Fee Administration (CDTFA), Office of Tax Appeals (OTA), Board of Equalization (BOE), and various administrative and judicial adjudicating forums at both the state and local levels in California. Prior to joining private practice Shail spent time as an attorney at the FTB and often draws upon his relationships with government attorneys to successfully resolve issues for clients without the need for litigation.


  • University of San Diego School of Law, 2005, LL.M., Tax
  • University of San Diego School of Law, 2005, J.D.
  • University of California, Los Angeles, 2001, B.A., Communication Studies and Political Science

  • California

  • State Bar of California
  • Chair, California Lawyers Association, SALT Committee
  • Board Member, California Office of Tax Appeals, Advisory Board

Notable Quotes

  • 14 February 2022 “In Vein Of MTC, Calif. Limits Tax Shield For Online Activities” Law 360
  • 21 January 2022 “Advisers Encourage Challenges to Single-Factor Apportionment” Tax Notes
  • 1 October 2021 “Recall, Surplus Push Calif. Tax Hike Agenda Down The Road” Law 360
  • 27 August 2021 “Domicile Changes In Remote-Work Era Draw States’ Scrutiny” Law 360
  • 16 June 2020 “COVID-19 Revenue Hit May Bode Well For Calif. FCA Tax Law” Law 360
  • 1 June 2020 “3 Ways State Audits Are Adapting to The COVID-19 Pandemic” Law 360
  • 20 March 2020 “2 Years In, Calif. Tax Appeals Unit Living Up To Transparency Goal” Law 360
  • 18 October 2019 “Calif. Gig Worker Law comes With Tax And Compliance Costs” Law 360 
  • 29 August 2019 “Extending FCA To Tax In Calif. May Open Litigation Floodgate” Law 360
  • 12 December 2018 “One By One, States Responded to South Dakota v. Wayfair in 2018” Thomson Reuters Checkpoint