- 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
Louisiana Court Rejects Imposition Of Franchise Tax Based On Ownership Of Partnership Interest
Michele Borens,Jonathan A. Feldman,Jeffrey A. Friedman,Todd A. Lard,Carley A. Roberts, April 29, 2015
The Louisiana Court of Appeal reversed and remanded Bridges v. Polychim USA, Inc., No. 581,759 (La. Jud. Dist. Ct. Jan. 2, 2014) (unpublished), a case in which the trial court held that an out-of-state corporation was subject to the franchise tax by virtue of its indirect ownership interest in a...
New York City Legislation Enacts General Corporation Tax Reform
Michele Borens,Jonathan A. Feldman,Jeffrey A. Friedman,Todd A. Lard,Carley A. Roberts, April 28, 2015
On April 13, 2015, Governor Andrew Cuomo signed New York’s 2015-2016 budget legislation, which, among other changes, conforms the New York City general corporation tax (GCT) to the most significant changes from last year’s New York State corporation franchise tax reform.
This is Not a Joke: Federal Court to Consider Quill and Comity
Michele Borens,Jonathan A. Feldman,Jeffrey A. Friedman,Todd A. Lard,Carley A. Roberts, April 15, 2015
In the ongoing saga over Colorado’s use tax reporting laws in Direct Marketing Association v. Brohl (DMA), the U.S. Court of Appeals for the Tenth Circuit ordered a full briefing on the Comity Doctrine and the Commerce Clause on April 13. The outcome of this case could have broad implications...
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