- Tax Controversy & Litigation
|Contact Info||Telephone: 202.383.0936|
|University ||California State University, B.A., magna cum laude|
|Law School||Santa Clara University School of Law, J.D. Co-editor, Santa Clara Computer and High Technology Law Journal; Georgetown University Law Center, LL.M.|
|Admitted||1998, California and District of Columbia|
Member, American Bar Association
Member, Taxation Section, District of Columbia Bar
Member, American Institute of Certified Public Accountants
Michele Borens is both a certified public accountant and a tax attorney. She advises her clients, many of whom are impacted by taxation in the digital economy, in strategic state and local tax planning and defends them in litigation regarding state income tax assessments.
With comprehensive knowledge of individual state tax policies, Michele provides strategic advice on multistate strategies and planning, state-specific tax reductions, transactional planning and reverse income tax reviews. She helps corporate clients reorganize and restructure their projects and advises on travel and business operation expansion into particular states. Michele also represents and defends clients, many of whom operate in the e-commerce and telecommunications industries, in controversy and tax matters, including state tax nexus issues. Michele represents clients nationwide, and has worked extensively with companies that have litigation in Maryland regarding intangible holding companies.
Before joining the firm, Michele was a manager with PricewaterhouseCoopers LLP in the State and Local Tax Services group. Her practice included advising clients on state and local tax issues associated with corporate reorganization and restructuring, negotiating and securing state credits and incentives, and advising on state tax refund and planning opportunities. Her clients operated in numerous industries including construction, biotechnology, government contracting, health care, law and hospitality.
Sutherland challenges D.C. unincorporated business tax exclusion for consultancy.
Sutherland represents Internet travel company in North Carolina sales tax dispute.
Sutherland advises leading online retailer about state tax issues.
Documents by this lawyer on Martindale.com
MTC Meets With Economic Firms to Continue Its Transfer Pricing Effort
Michele Borens,Jonathan A. Feldman,Jeffrey A. Friedman,Todd A. Lard,Carley A. Roberts, October 9, 2014
On October 6, the Multistate Tax Commission Arm’s-Length Adjustment Service Advisory Group (the “Group”) met in Atlanta, Georgia, to continue its foray into transfer pricing audits. The Group first met in June and has met several times to discuss how—and to what...
New York Tax Appeals Tribunal Reverses “Distorted” Knowledge Learning Decision and Provides Guidance for Proving Substantial Intercorporate Transactions
Michele Borens,Jonathan A. Feldman,Jeffrey A. Friedman,Todd A. Lard,Carley A. Roberts, October 1, 2014
On September 18, 2014, the New York State Tax Appeals Tribunal (Tribunal) decided its first combination case addressing the 2007 changes to New York’s combined reporting regime: Matter of Knowledge Learning Corporation and Kindercare Learning Centers, Inc., DTA Nos. 823962 & 823963 (N.Y....
Now You See It, Now You Don’t: MTC Election Disappears in Michigan?
Michele Borens,Jonathan A. Feldman,Jeffrey A. Friedman,Todd A. Lard,Carley A. Roberts, September 22, 2014
On September 11, 2014, Michigan Governor Rick Snyder signed S.B. 156, which purports to repeal the state’s adoption of the Multistate Tax Compact (the Compact) retroactive to January 1, 2008. Mich. Pub. Acts 2014, No. 282 (S.B. 156). As explained by the Senate Fiscal Agency’s Bill...
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