In the first episode of a two-part series, we chat with Leah Robinson, an attorney and state and local tax partner with Mayer Brown in New York. Leah talks about some of the most interesting tax cases she has litigated, her thoughts on what could be deemed government overreach, and where she has seen some recent state auditor “gotchas” that we should all be aware of.
Questions asked and answered in this Episode:
- What are some of the most interesting SALT cases that Leah has seen and litigated?
What You Will Discover:
- [00:43] Leah’s background
- [05:24] The first case she helped with the litigation
- [07:48] Her favorite cases to work on
- [12:58] The decision whether to litigate
- [20:08] The time it takes for private letter rulings and advisory opinions
- [24:18] Whether to pay or not pay
Quotables:
- “What do they do in some of the other courts when you need to know an answer, but there’s no way to get one?”- Leah Robinson [10:45]
- “There’s a lot of sensitivities that go into the corporation…, but the business side decision on whether to litigate, not just how likely are we to win, but all of these soft considerations. And often in my experience, those often rule the day.”- Leah Robinson [16:51]
- “It’s actually why it’s so important for us to get along, right? There are a number of us who are direct competitors, but are also friendly and like connect with each other. Obviously, not breaking confidentiality provisions and closing agreements, but getting a sense of what’s going on and what issues are we seeing go up, where the settlement ranges. We have to talk to each other, because the states know… you know, each individual department of revenue knows what it’s doing with all different taxpayers.”- Leah Robinson [18:32]
“It’s a huge issue to pay, but the bigger issue is if you don’t pay, the interest becomes a whole other player in the analysis. And I have changed my story on this, right? I now advise companies for the most part to pay. ‘Let’s pay and seek a refund’ or in some jurisdictions if we’re litigating, we can pay and get an agreement with the state”- Leah Robinson [25:00]
Subscribe on your favorite podcast app:
https://saltovation.captivate.fm/listen
https://linktr.ee/taxops
Follow Us on Socials
https://www.linkedin.com/company/taxops-llc
https://www.youtube.com/channel/UCMB1ZQNGXM_F777SIEl8Vjw
Talk To A Tax Advocate Today
TaxOps Website: https://taxops.com/contact/
Production Support
This episode was produced with support from Truth Work Media. www.truthworkmedia.com
Mentioned in this episode:
SALT Contact
Advanced Sales and Use Tax Workshop
Take your sales tax to the next level at Advanced Sales and Use Tax Workshop, February 19-21 in Nashville. Diane Yetter and the Sales Tax Institute’s industry-leading faculty provide individualized training, valuable resources, and practical solutions. Expand your network and earn 23 CPE credits. Visit the link in the show notes and use the code SALTOV10 for 10% off. Save your spot now!"
https://keap.page/xp141/saltovation-podcast.htm
Use Tax Workshop
