Die State Tax Group von Reed Smith ist stolz darauf, neben den klassischen Dienstleistungen in Verbindung mit Rechtsstreitigkeiten auch Steuerdienstleistungen wie eine mehrere Bundesstaaten übergreifende Erstattungsprüfung (Multi-State Refund Review) anbieten zu können. Reed Smith ist als eine führende Kanzlei für bundesstaatlichen Steuerfragen in den USA anerkannt und beschäftigt landesweit mehr als 30 engagierte Steueranwälte in sieben Büros. Unsere Anwälte haben zuvor Erfahrungen in Privatkanzleien, bundesstaatlichen Finanzministerien und Generalstaatsanwaltschaften, in der Privatwirtschaft, intern in Unternehmen und den Big-Four-Wirtschaftsprüfungsgesellschaften gesammelt. Einige von ihnen sind Wirtschaftsprüfer (CPA) oder verfügen über einen Studienabschluss in Rechnungswesen und ähnliche Kenntnisse. Aufgrund dieser profunden und vielfältigen Erfahrung sind unsere Juristen nicht nur Prozessanwälte, sondern Steuerberater, die sich darauf konzentrieren, den Steueraufwand unserer Mandanten zu reduzieren, um ihren Gewinn zu steigern.

Unsere eng mit unseren State Tax Anwälten zusammenarbeitenden Anwälte für nicht beanspruchtes Vermögen sind gewichtige Verfechter, die sich dem Auffinden von Lösungen für ihre Belange in Zusammenhang mit nicht beanspruchtem Vermögen verschrieben haben. Wir können Ihnen eine Reihe von Leistungen anbieten, darunter:

• Aushandlung freiwilliger Offenlegungsvereinbarungen in mehreren Staaten
• Verteidigung im Rahmen von Prüfungen nichtbeanspruchten Vermögens unter Beteiligung mehrerer Staaten gegen auf Erfolgshonorarbasis eingesetzte Steuerprüfer
• Erstellung und Aktualisierung von Inhaberrichtlinien, Verfahren und Leitlinien zu Aufbewahrungspflichten sowie von Datenschutzpraktiken
• Erstellung von dem Anwaltsgeheimnis unterliegenden Rechtsgutachten und maßgeschneiderter Untersuchungen zur Anleitung und Rechtfertigung für die buchhalterische Behandlung, Finanzberichterstattung und Rückstellungen
• Beratung zu den Problemen mit nichtbeanspruchtem Vermögen, die im Zusammenhang mit Förderungs- und Incentive-Programmen auftreten
• Beurteilung der Folgen von nichtbeanspruchtem Vermögen in Verbindung mit nicht genutzten Tickets, Punkten, Services und Minuten
• Beratung zum Stand der gesetzlichen Vorschriften in Bezug auf Rabatthaftung und Strategien für Schadensersatzansprüche
• Aushandlung von Vergleichen mit Regierungen von Bundestaaten
• Zurverfügungstellung von Prozesserfahrung aus der Vertretung bei einigen der größten Fälle zu nicht beanspruchtem Vermögen der letzten zehn Jahre
• Zurverfügungstellung von Informationen zur gesetzlichen Compliance

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 has extensive experience handling state tax matters in our nation’s capital region, which comprises 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, it's not always the case.

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 in 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, with the Massachusetts Department of Revenue (the Department), including voluntary disclosure and the Department's 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 one of the leading New Jersey state tax practices, with more than a dozen lawyers licensed to practice in the state.

We advise clients on corporation business tax, sales and use tax, and various New Jersey gross receipts taxes and fees. Unlike non-lawyer consulting firms, we are able to represent our clients at all appeal levels – from audit through litigation. Not only do we defend clients in connection with audits and assessments, we also conduct income tax and sales and use tax reviews to identify potential refund opportunities. We also advise clients on planning initiatives and the New Jersey tax implications of corporate reorganizations. Our team includes registered New Jersey lobbyists, which enables us to advocate for clients across all branches of government.

Our team has been at the forefront of New Jersey’s switch to combined reporting and market sourcing, which became effective in 2019. When combined reporting was first proposed, a member of our team met with each bill sponsor and testified before the Senate Budget Committee. We have continued to closely monitor the Division of Taxation’s informal policies and have conducted numerous training programs regarding potential taxpayer exposures and opportunities. To provide clients with the most sound and accurate advice, we maintain an extensive library of unpublished rulings and informal guidance.

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 significant experience handling Ohio state tax matters. We are licensed to practice in Ohio, and our experience includes assessment and refund matters through the administrative level, at the Board of Tax Appeals (where an Ohio-licensed attorney is required), and at the Supreme Court of Ohio. In particular, our team has handled appeals and advised clients on various Ohio tax types including the Commercial Activity Tax, Sales and Use Tax, and the Financial Institutions Tax.

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 advise clients on filing methods and positions; we settle controversies with the Department of Revenue and the Office of Attorney General; 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 continually strives to know all 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, 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.

A brief summary of some Pennsylvania corporate net income tax and sales and use tax opportunities: