Jaye Calhoun is a member in the firm's New Orleans office. She has served as Chair of the Louisiana State Bar Association Section on Taxation in 2004-2005, and is currently the Chair of the New Orleans Bar Association Tax Law Committee. Jaye is a Vice Chair of the Executive Committee of the State and Local Tax Subcommittee of the American Bar Association's Section on Taxation and previously served as Chair of the Government Submissions & Legislative White Paper Subcommittee. She is Board Certified in both Taxation and Estate Planning and Administration by the Louisiana Board of Legal Specialization, and is a former attorney for the Internal Revenue Service.
Jaye has spoken to numerous professional and community groups on tax-related issues and has been featured on WWL radio as a tax law expert. She is a frequent contributor to professional publications and has served as a Louisiana editor of the American Bar Association's "State and Local Tax Lawyer" and has contributed to Lexis-Nexis "Practice Insights" on Louisiana law. Jaye has published extensively on taxation and dealing with tax agencies and teaches courses in state and local taxation at Loyola Law School in New Orleans and Northeastern University in Massachusetts, and will teach in Georgetown Law Center's SALT Certificate Program in the spring of 2012.
Jaye's practice in the business section focuses on state and local taxation and regulatory issues, nonprofit, hospitality and health-care related tax issues, Louisiana state entertainment tax credits, estate planning and planned giving, business planning and formation as well as tax audits and tax litigation.
As Chair of the Task Force on Business Activity Taxes and Nexus of the ABA Section of Taxation State and Local Tax Committee, Jaye served as Editor-In-Chief of a special report, published in the ABA Tax Lawyer (State and Local edition) in 2009, addressing the issues involved in state and local government imposition of business activity taxes on nonresident businesses.
Professional Affiliations
· American Bar Association, Vice Chair, State and Local Tax Committee; incoming Vice Chair, and former Chair of Subcommittee on Government Submissions and Legislative White Papers
· Louisiana State Bar Association, Chair, Section of Taxation; Estate Planning Advisory Commission
· The New Orleans Bar Association, Co-Chair, Tax Law Committee; President's Pacesetters Committee
· Association for Corporate Growth Louisiana, Board Member
· New Orleans Estate Planning Council
· Women's Professional Council
· National Council on Planned Giving
· Women Lawyer's Alliance
· Women in Film and Television, Louisiana, Steering Committee
Presentations
· "Selected Tax Issues for Creditors: Cancellation of Debt Income and Loss Carryovers / Bankruptcy Tax Issues from the Collector's Perspective," New Orleans Bar Association's Taxation and Accounting in Bankruptcy Seminar, May 18, 2012
· "Transparency Obligations of State and Local Government," ABA Section of Taxation Meeting, Moderator, May 11, 2012
· "Local Taxation," Georgetown University Law Center State and Local Taxation (SALT) Program, Guest Lecturer, Fall 2012
· "Digital Downloads and On-Line Services - Taxing Issues in the Virtual Realm," Moderator of a panel at the ABA Taxation Section meeting, February 17, 2012
· "Economic Nexus and State Income Taxes: Responding to Latest Developments," Strafford Webinar, December 8, 2011
· "Survivor Ethics- Who Will Get Voted Off the Swamp Island and Who Will Be Left to Fend off the Alligators? (Income Tax vs. Sales Tax)," ABA/IPT Advanced Income Tax Seminar, March 20, 2012
· "Current Update - Economic Nexus," ABA/IPT Advanced Income Tax Seminar, March 19, 2012
· "Getting Your Money Back from the States in Recessionary Times," Institute for Professionals in Taxation Annual Meeting, Vice Chair in Charge of Sales Tax Program, San Antonio, Texas, June 27-29, 2011
· "Is it Real or is it Memorex? Sales & Use Tax Issues in an Increasingly Virtual World," LSBA Tax Section's Annual Mardi Gras Meeting, March 25, 2011
· "Economic Presence Nexus and King Midas' Dilemma: When Even Things You Don't Touch Turn to Gold," Institute for Professionals in Taxation / American Bar Association, March 2011
· "An Attorney Must Have an Occupational License: And Other Little-known Facts and Fascinating Tax Rules from Your City Bureau of Revenue and Taxation," NOBA's Procrastinators' Programs (sm), December 21, 2010
· "Evolution of Apportionment," MACPA - Michigan Tax Conference, November 10, 2010
· "Nexus Update," Louisiana Department of Revenue/Louisiana Society of CPA's State and Local Taxation Workshop, Sponsored by LDR/LSCPA, June 18, 2010
· "Nexus Update," Louisiana State Bar Association Annual Meeting, June 10, 2010
· "Quality of Life Issues in the Practice of Law: It's All About Balance and Support (Professionalism)," New Orleans Bar Association's Bench Bar Conference for Mad Men and Women Lawyers, April 16-18, 2010
· "Fair Apportionment - What is it?," 19th Annual ABA/IPT Advanced Income Tax Seminar, March 22, 2010
· "State and Local Tax Update," New Orleans Bar Assocation's Procrastinators' Programs, December 16, 2009
· "State and Local Tax Issues for Nonprofits and Tax-Exempt Organizations," American Bar Association, Section on Taxation, Washington, DC, May of 2009
· "State and Local Tax Update for the Hospitality Industry," Hotel Financial and Technology Professionals Meeting, March 18, 2009
· "Update on Economic Nexus Issues," ABA/IPT Advanced Income, Sales/Use & Property Tax Seminars, March 3, 2009
· "An Introduction to the Tax Law Profession," ABA Tax Section - Loyola Tax Law Society Panel, January 10, 2009
· "State and Local Tax Update," Tulane Law School's 19th Annual CLE By the Hour, December 30, 2008
· "State and Local Tax Update," New Orleans Bar Association's Procrastinators Program Continuing Legal Education, December 23, 2008
· "Update on Economic Nexus Issues," American Bar Association/Institute of Professionals in Taxation, March 3, 2008
· "State and Local Tax Update," New Orleans Bar Association's Procrastinators Program Continuing Legal Education, December 27, 2007
· "Sales and Use Tax Update," Edward Jones CPE, November 8, 2007
· "How Associated Grocers Can Benefit From the GO Zone Act of 2005," Associated Grocers Food Show, April 26, 2006
· "Hurricane Tax Updates. How the Tax Laws Will Benefit You and Your Clients," New Orleans Bar Association, December 21, 2005
· "Katrina Tax Act in Plain English. What It Means To You," New Orleans Bar Association, November 17, 2005
Publications
· "Use Tax Laws and Online Purchases: Buyers Beware," New Orleans Bar Association, Briefly Speaking, Summer 2011
· "Hooray for Hollywood! A Film-by-Film Primer on the Louisiana Film Industry's Blockbuster Success Thanks to Motion Picture Tax Incentives," Louisiana Bar Journal Vol. 58 No.2, August/September 2010
· "Taxation," Louisiana Bar Journal Vol. 57 No.3, October/November 2009
· "Taxation," Louisiana Bar Journal Vol. 57 No.2, August/September 2009
· "Technology & Taxes," New Orleans Bar Assn. Briefly Speaking, Spring 2009
· "IRS No Longer 'Disregards' an Otherwise 'Disregarded' Entity for Employment Tax Purposes," New Orleans Bar Assn. Briefly Speaking, February/March 2009
· "Local Taxation," State and Local Tax, Lexis-Nexis, 2008
· "Working with State and Local Government Agencies," Inside the Minds, Working With Government Agencies in Tax Law, 2008
· "Recent Developments: Taxation," 56 Louisiana Bar Journal No. 3, 2008
· "Recent Developments: Taxation," 56 Louisiana Bar Journal No. 2, 2008
· "Louisiana Important Developments in State and Local Tax," The State and Local Tax Lawyer, Vol. 10, Page 215, American Bar Association, 2005
· "Recent Developments: Taxation," 52 Louisiana Bar Journal No. 4, 2004
· "Tax Law Committee: Legislature Enacts Uniform Local Sales Tax Code and Uniform Return and Remittance System," New Orleans Bar Assn. Briefly Speaking, Fall 2003
· "Recent Developments: Taxation," 50 Louisiana Bar Journal No. 5, 2003
· "Executive Compensation," Business Law Monographs Employment Series, 1990 (supplemented annually), Co-author
Community and Other Activities
· Spring Fiesta Association, Board Member
· American Red Cross, Southeast Louisiana Chapter, Board Member
· Junior League of New Orleans, Sustainer
· New Orleans Video Access Center, Board Member
Professional Recognition
· Martindale-Hubbell AV Peer Review Rated Lawyer
· The Best Lawyers in America ® (Litigation & Controversy - Tax, Tax Law)
· Louisiana Super Lawyers Estate Planning & Probate, Tax
Awards & Honors
· Top 25 Women, Louisiana Super Lawyers, 2010
· "Women of the Year", New Orleans CityBusiness, Feb., 2006
· "Role Model", YWCA, 1999
Lexis Nexis Martindale-Hubbell® AV™ Peer Review Rated