Challenging tax laws with Michelle Bush

In this episode of the SALTovation podcast, we speak with Michelle Bush, from Silverstein & Pomerantz, and our very own Judy Vorndran.

Michelle talks about her career handling tax matters on behalf of the city and then her later switch on behalf of the taxpayers . Listen to her multiple perspectives of challenging tax law in the court system.

Questions asked and answered in this Episode:

Why did she switch sides from representing the city to representing taxpayers?
What are Michelle thoughts on overreaching enforcement?
Was there a lack of trust from the cities for the state to collect their dues?
Why doesn’t Denver have clearer boundary lines?
What are Michelle’s opinions on the Sales & Use Tax System (SUTS) system?
What case had the biggest impact on Michelle on the way she thinks about tax and the application of the law?
How do you put together a compelling story for litigation?
What does Michelle foresee in future litigations?

What You Will Discover:

[01:29] The progression of Michelle’s career
[05:03] Why she shifted from representing the city to taxpayers
[06:34] How she adjusted to Colorado's complicated state tax system
[08:59] The balancing act on enforcing the tax law
[14:40] If Michelle felt any distrust between the City of Denver and the state of Colorado
[19:35] Issues with Colorado’s boundary lines
[21:15] Michelle’s opinions of the SUTS system
[27:38] What Michelle tries to remember in every piece of litigation
[31:40] How to put together a compelling story
[35:56] How the COVID-19 pandemic could play in future litigations
[37:37] Other litigations Michelle foresees in the future

Quotables:

“Wherever I worked, it was the right thing at the time.” - Michelle Bush [05:30]

“Just because no one is challenging it doesn’t mean it’s the right application. Doesn’t mean it’s the wrong application.” - Michelle Bush [10:21]

“Putting myself in the shoes of our clients, any time you can remove a barrier to compliance, I think that’s a good thing.” - Michelle Bush [22:10]

“But use tax is almost like when you say use tax, people think that… they look at you and say `I know the words you are using are in the English language, but I don’t know what that means.’” - Michelle Bush [26:28]