Melissa Smith is a member of Sutherland's Tax Practice Group where she focuses her practice on state and local tax matters.
Melissa has previously assisted Sutherland's State and Local Tax Team as a law clerk. She has also gained experience in tax matters as a fellow for the Council on State Taxation and as a tax compliance intern for a Houston-based firm. Melissa served as a judicial intern for the United States Tax Court, as well as the United States District Court for the Southern District of Texas.
Melissa is admitted to the District of Columbia Bar and the State Bar of Texas.
Recent Publications and Speaking Engagements
· Co-author, "Demystifying Accountant-Client Privileges in State Tax Litigation," A Pinch of SALT, State Tax Notes (April 2, 2012)
· Speaker, TEI: Detroit Chapter Meeting (November 18, 2011)
· Speaker, "Waive or Walk: Considerations for Extending Statutes of Limitation," TEI 2011 Spring Seminar (April 27, 2011)
News
A Pinch of SALT: Demystifying Accountant-Client Privileges in State Tax Litigation
April 2, 2012
Legal Alerts
Legal Alert: MTC Meeting Summary: Uniformity Proposals Progress; UDITPA/Compact Amendments and Model Sales and Use Tax Notice and Reporting on Hold
May 14, 2012
Legal Alert: Transfer Pricing Assessment Invalidated by DC ALJ
May 2, 2012
Legal Alert: Where's the "Beef"? Sublicensing Qualifies for Virginia Addback Exception
April 18, 2012
Legal Alert: Colorado's Use Tax Reporting Regime Declared Unconstitutional
April 3, 2012
Legal Alert: Single Sales Factor Election May Create Exposure to Large Corporate Understatement Penalty in California
March 28, 2012
Legal Alert: South Carolina Court Places Dual Burden on Department of Revenue in Alternative Apportionment Cases
March 22, 2012
Legal Alert: U.S. Court of Appeals Holds New Jersey's Retroactive Escheatment of Gift Card Abandoned Funds Unconstitutional and its Priority Rules Preempted by Federal Law
January 18, 2012
Legal Alert: Be Ready to Pounce on a Texas Margins Tax Challenge
August 26, 2011
Legal Alert: Tax Injunction Act Does Not Bar a Levy Imposed on a Single Entity
August 9, 2011
Legal Alert: New Jersey Supreme Court Holds Throwout Rule Is Facially Constitutional, But Unconstitutionally Applied
August 8, 2011
Legal Alert: Applying Costs of Performance to Apportion Service Income: Massachusetts and Oregon Courts Reach Differing Conclusions
July 8, 2011
Legal Alert: No Sale! MTC Proposes to Limit Receipts Included in the Sales Factor
May 5, 2011
Legal Alert: BATSA Up: Congress Once Again Considers Nexus Legislation
April 22, 2011
Legal Alert: Shades of Gray: District of Columbia Combined Reporting Unveiled
April 14, 2011
Legal Alert: The Multistate Tax Commission Takes Action on Proposal to Tax Pass-Through Entities Owned by Affiliates Not Subject to Corporate Income Tax
March 11, 2011
Legal Alert: The Multistate Tax Commission Considers Changes to Its Model Financial Institution Apportionment Rule
March 3, 2011
Legal Alert: Love is in the Air in New Jersey... at least for the Retailers
February 10, 2011
Legal Alert: Drama in New Jersey: Retailers Breathe a Temporary(?) Sigh of Relief
February 1, 2011
Legal Alert: Federal Court Grants Preliminary Injunction Against Colorado's Reporting Regime
January 27, 2011
Legal Alert: North Carolina Court Strikes Down 25% Penalty for Failure to File Combined Return
January 24, 2011
Legal Alert: California's Proposed Budget Includes Significant Tax Changes
January 21, 2011
Legal Alert: Georgia Special Council on Tax Reform and Fairness Releases Report: Proposes Broader Consumption Taxes and the Elimination of Tax Credits in Lieu of Lower Income Tax Rates
January 10, 2011
Legal Alert: Sandy Springs Restructures Its Business and Occupation Tax
December 22, 2010
Legal Alert: Maryland Tax Court Conflates Tax Principles; Rules Holding Companies Taxable
November 15, 2010
Legal Alert: Litigation Challenging New York's Controversial Nexus Statute Continues
November 8, 2010
Legal Alert: North Carolina's Audit Practice Violates the First Amendment
October 27, 2010
Legal Alert: Taxpayer's Addback Exception Upheld
September 13, 2010
Legal Alert: New Jersey Extends Time for Unclaimed Property Data Collection
August 31, 2010
Legal Alert: DC Launches Tax Amnesty Program Today
August 2, 2010
Legal Alert: New York and New Jersey Propose Significant Unclaimed Property Amendments
July 7, 2010
Legal Alert: Federal Framework for Digital Taxation Introduced - Don't (Unfairly) Tax My Download
July 1, 2010
Legal Alert: ACLU Sues North Carolina Over Its Sales/Use Tax Audit Practice
June 28, 2010
Legal Alert: U.S. Supreme Court Raises the Bar For State Tax Cases in Federal Court
June 4, 2010
Publications
April 2012 SALT Shaker Newsletter
April 2012
Demystifying Accountant-Client Privileges in State Tax Litigation
April 2, 2012
February 2012 SALT Shaker Newsletter
February 2012
November 2011 SALT Shaker Newsletter
November 2011
September 2011 SALT Shaker Newsletter
September 2011
September 2011 Golden State Edition SALT Shaker Newsletter
September 2011
August 2011 SALT Shaker Newsletter
August 2011
June/July 2011 SALT Shaker Newsletter
June/July 2011
May 2011 SALT Shaker Newsletter
May 2011
April 2011 SALT Shaker Newsletter
April 2011
March 2011 SALT Shaker
March 2011
February 2011 SALT Shaker Newsletter
February 2011
January 2011 SALT Shaker Newsletter
January 2011
December 2010 SALT Shaker Newsletter
December 2010
A Pinch of SALT: Understanding California's New Apportionment Regime
December 6, 2010 Reprinted with permission State Tax Notes
November 2010 SALT Shaker Newsletter
November 2010
October 2010 SALT Shaker Newsletter
October 2010
September 2010 SALT Shaker Newsletter
September 2010
A Pinch of SALT: The Implementation of 'Market' Sourcing Rules: Practical Concerns
September 6, 2010 Reprinted with permission State Tax Notes
August 2010 SALT Shaker Newsletter
August 2010
July 2010 SALT Shaker Newsletter
July 2010
June SALT Shaker Newsletter
June 2010
Events
TEI: Detroit Chapter Meeting
November 18, 2011
TEI 2011 Spring Seminar
April 27, 2011