Episode 44

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Published on:

2nd Mar 2022

Litigating SALT Cases with Leah Robinson (Part 1)

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]


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Production Support

This episode was produced with support from Truth Work Media. www.truthworkmedia.com

Mentioned in this episode:

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About the Podcast

SALTovation: Making Sense of State and Local Tax
Welcome to SALTovation. The SALTovation show is a podcast series featuring the leading voices in state and local tax (SALT). Here we talk about issues, strategies, and planning tools to help you make sense of SALT. Because, in SALT, there is no “one and done.” SALT is a puzzle of ever-changing pieces. Solving that puzzle is our business at SALTovation. Tens of thousands of listeners know they won't get tax talk as usual with the SALTovation team. Our team is known for straight-talk with a flair for fun, providing clarity and opinions that move businesses forward with confidence.

Attorney, CPA, speaker, and writer Judy Vorndran leads the SALTovation team as they go inside business to help deal with the daily operations and long-term strategies of making SALT less “taxing.” Judy has spent more than 25 years advocating for businesses with innovative strategies, renowned knowledge and experience. She has helped guide thousands of taxpayers across the nation and globally through the morass of SALT, freeing them to concentrate on growth. Joining Judy are the wickedly smart members of the SALTovation team, who have seen, worked with and tamed some of the most prickly issues in SALT. They enjoy sharing their stories and knowledge with listeners.

Solving the SALT puzzle doesn’t happen in a vacuum; it takes a community. So, we invite leaders in business and state and local tax to share their stories, challenges and successes on this show. Drop us a line at SALTovation.com if you'd like to join the conversation and tune into our regular series at TaxOps.com.