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.

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 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 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:

礼德的州税团队在处理俄亥俄州税务方面有丰富经验。我们持有俄亥俄州执业执照。我们的执业经验包括通过行政层面，即税务上诉委员会（需要俄亥俄州执业律师）以及俄亥俄州最高法院，处理评估和退税事宜。具体而言，我们的团队处理有关商业活动税、销售和使用税以及金融机构税的上诉并向客户提供法律意见。

礼德州税团队的加利福尼亚州团队律师处理各类前沿性事务，涉及税务分摊（如替代性分摊问题和履行成本）、股息处理、房地产投资信托基金税务，银行和金融公司税务以及各种税务减免及抵免的计算和保障，如企业区税务减免和研究税抵免。我们的加利福尼亚州律师也参与监管流程，经常就条例草案提供意见并就监管和政策工作提供证明。

礼德的州税团队在新泽西州的销售和使用税及公司营业税方面拥有丰富的经验。我们为一些关于利率加回、分摊权和throwout（摒除）的重要案件进行诉讼及和解。我们还处理有关新泽西州净营业亏损用处方面的重要问题。如果贵公司有您认为已经过期的重大净营业亏损，请联系我们的律师。此外，我们会定期就新泽西州强硬的业务联系立场为客户评估风险和可供选择的选项。具体而言，我们的团队已完成数十个新泽西州的VDA和结案书，并且如果贵公司面临有关业务联系的决策问题，我们能够协助您谈判，取得最佳交易。

礼德州税部的马萨诸塞州税务业务小组在处理马萨诸塞州的公司税务方面拥有丰富经验，并致力取得有助于我们深入了解马萨诸塞州税法现状的未公布的文件，这两方面结合起来，为客户提供协助。

我们无人认领财产领域的律师与我们的州税律师密切合作，他们同时亦为经验丰富的法律顾问，致力解决您的无人认领财产问题。我们可以提供一系列服务，范围包括：

• 跨州商定自愿披露协议
• 抵制或有收费审计员，维护就跨州无人认领财产审计
• 编制及更新持有人政策、程序、记录保留准则及数据安全惯例
• 提供免责法律意见及定制调查，为会计处理、财务申报及储备金提供指引及支持
• 解决宣传及激励方案中固有的无人认领财产问题
• 就未使用的票据、积分、服务及会议记录评估无人认领财产的结果
• 就退税责任及追讨损害赔偿的策略提供法律意见
• 商定与州政府和解
• 提供过去十年处理大宗被遗弃财产及无人认领财产案所积累的审讯专业知识经验
• 提供各州的法定合规情况