- 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
Wynne Court Holds That Internal Consistency Lives, Applies to Taxation of Resident
Michele Borens,Jonathan A. Feldman,Jeffrey A. Friedman,Todd A. Lard,Carley A. Roberts, May 20, 2015
A divided U.S. Supreme Court ruled that Maryland’s personal income tax regime is unconstitutional. Comptroller of the Treasury v. Wynne, 575 U.S. -- (2015). The Court affirmed the Maryland Court of Appeals in a 5-4 decision and held that Maryland unconstitutionally created the risk of...
Taxpayer Wynne’s: Supreme Court Rules Maryland Personal Income Tax Violates Constitution
Michele Borens,Jonathan A. Feldman,Jeffrey A. Friedman,Todd A. Lard,Carley A. Roberts, May 19, 2015
This morning the U.S. Supreme Court ruled that Maryland’s personal income tax regime is unconstitutional. By failing to provide a full credit to its residents for taxes paid to other states, Maryland unconstitutionally created the risk of multiple taxation. The Maryland Court of Appeals was...
Alas, the MTC Executive Committee Approves Its Transfer Pricing Program Design
Michele Borens,Jonathan A. Feldman,Jeffrey A. Friedman,Todd A. Lard,Carley A. Roberts, May 8, 2015
After nearly a year of planning, the Multistate Tax Commission Executive Committee today approved the Arm’s-Length Adjustment Services Advisory Group (the Group) Final Program Design. The following six states have agreed to participate in the Program: Alabama, Iowa, Kentucky, New Jersey,...
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