Pilar Mata is a member of Sutherland's Tax Practice Group, focusing her practice in state and local tax. Pilar has represented clients in tax controversies at the audit, administrative, trial and appellate levels. She has also advised clients regarding the state and local tax consequences of various business transactions.
Pilar has experience in franchise and income taxes, fees, gross receipts taxes, telecommunications taxes, and sales and use taxes. She has extensive knowledge in apportionment, nexus and add-back issues.
Representative Experience
Pilar's recent representative experience includes:
· Representing a client in an action challenging the application of an environmental fee under Proposition 13 of the California Constitution.
· Representing a client in an action challenging the constitutionality of Modesto's former business license tax and defending a client against allegations of California False Claims Act violations. Attorney's fees were recovered for the client from Modesto for civil rights violations arising during litigation pursuant to Section 1983 of Title 42 of the United States Code.
· Representing a client in actions challenging the constitutionality of Indiana's gross income tax (repealed in 2002) and New Jersey's alternative minimum assessment tax for failure to fairly apportion the client's gross receipts to the state.
· Representing a client in action challenging the constitutionality of Maryland's add-back statute under the Foreign Commerce Clause.
Recent Publications
· Co-author, "Demystifying Accountant-Client Privileges in State Tax Litigation," A Pinch of SALT, State Tax Notes (April 2, 2012)
· Co-author, "Sales and Use Taxes: Communications Services and Electronic Commerce," BNA TM Portfolio: 1350-2nd
· Co-author, "The Implementation of 'Market' Sourcing Rules: Practical Concerns," A Pinch of SALT, State Tax Notes (September 6, 2010)
· Co-author, "Combined Reporting-Amid All the Fuss There Are No Clear Winners," A Pinch of SALT, State Tax Notes (February 1, 2010)
· Co-author, "Best Practices for Creating, Maintaining, and Protecting State Income Tax Audit Files," The Tax Executive (January-February 2010)
· Co-author, "Putting the 'Fair' Back in Fair Apportionment," A Pinch of SALT, State Tax Notes (January 4, 2010)
· Co-author, "'Heads You Win, Tails I Lose' - The California Court of Appeal Denies the City of Los Angeles the Opportunity to Skirt Challenges to the City's Telephone Users Tax," IPT December Tax Report (December 2009)
· Co-author, "The Case of the Disappearing Dividends Received Deductions in California," A Pinch of SALT, State Tax Notes (August 5, 2009)
· Co-author, "Alabama's Add-back Case: The Trial Court Got It Right!," State Tax Notes (May 19, 2008)
· Co-author, "The New Internet Tax Freedom Act," Practical U.S./Domestic Tax Strategies, Vol. 8, No. 9 (2008)
· Co-author, "Too Many Grandfathers Spoil the Broth: The Potential Implications of H.R. 3678," State Tax Notes (October 15, 2007)
· Co-author, "Too Many Grandfathers Spoil the Broth: The Failure of the Internet Tax Nondiscrimination Act?" State Tax Notes (October 1, 2007)
· Co-author, "Surveying Constitutional Theories for Challenges to the Add-back Statutes," State Tax Notes (February 28, 2005)
· Co-author, "Remedies for Unapportioned Gross Receipts Taxes," State & Local Tax Insights (2005)
· Co-author, "Modesto v. National Med Inc. Raises Questions About Administration of Municipal Business License Taxes," 2003 BNA Weekly State Tax Report 22
Speaking Engagements
· Speaker, "State Tax Consequences of Federal Tax Controversies," TEI 2012 IRS Audits & Appeals Seminar: The Ever-Changing Face of Tax Controversy (February 21-23, 2012)
· Speaker, Strafford CPE Webinar, "State Corporate Income Tax Audits: Preparing the Case: Anticipating Critical Planning and Documentation Demands for State Examinations" (February 16, 2012)
· Speaker, "Significant State Tax Litigation Around the Country," TEI Arizona Chapter Meeting (November 8, 2011)
· Speaker, "The Framework That Shapes and Constrains California's Tax System," 2011 Annual Meeting of the California Tax Bar and California Tax Policy Conference (November 3-5, 2011)
· Speaker, "Latest and Greatest in State Tax," COST Pacific Northwest Regional Meeting (September 22, 2011)
· Speaker, TerraLex Annual Meeting (June 3, 2011)
· Speaker, "State Tax Consequences of Federal Tax Controversies," TEI Oklahoma Chapter Meeting (May 19, 2011)
· Speaker, "Waive or Walk: Considerations for Extending Statutes of Limitation," TEI 2011 Spring Seminar (April 27, 2011)
· Speaker, "State Tax Consequences of Federal Tax Controversies," TEI 2011 IRS Audits & Appeals Seminar (February 22-24, 2011)
· Speaker, "Litigation/Legislation Update" and "Intercompany Accounting Issues," TEI Seattle Chapter State and Local Tax Update (February 9, 2011)
· Speaker, "Jurisdiction to Tax," STARTUP State Tax Roundtable for Utilities and Power (November 2-3, 2010)
· Speaker, "Corporate Income Tax: Compiling and Maintaining Audit Files," Strafford Webinar (August 17, 2010)
· Speaker, "Introduction to State Franchise and New Worth Taxes," TEI State & Local Tax Course (July 14, 2010)
· Speaker, "Managing Protests," TEI State & Local Tax Course (July 15, 2010)
· Speaker, "SALT Current Developments," TEI Baltimore/Washington Chapter (May 24, 2010)
· Speaker, "The Dangers of Unreliable Intercompany Accounting in Separate Company States and Other Issues," TEI Nashville Chapter (April 29, 2010)
· Speaker, "The Dangers of Unreliable Intercompany Accounting" and "Nexus Evolution: Legislation, Regulation, and Litigation," TEI Cincinnati Chapter (April 26, 2010)
· Speaker, "State and Local Tax Trends Every Practitioner Should Know," DC Bar Taxation Section/State and Local Tax Committee (April 22, 2010)
· Speaker, "Recent Tax Legislation and Cases," TEI New York Chapter (February 24, 2010)
· Speaker, "State and Local Tax Developments-The Dangers of Unreliable Intercompany Accounting in Separate Company States and Other Issues," TEI Webinar Learning Network (January 12, 2010)
· Speaker, "Latest & Greatest in State Tax Litigation," COST Mid-Atlantic Regional Seminar (December 21, 2009)
· Speaker, "Non-Income Taxes: Past, Present, and Future" and " Latest & Greatest in State Tax Litigation," TEI Rochester Chapter (December 2, 2009)
· Speaker, "State Tax Planning and Defending Planning," TEI Philadelphia Chapter (November 18, 2009)
· Speaker, "California - A State of Confusion" and "Update on Significant State and Local Tax Litigation," COST Southwest/West Region State Tax Meeting (November 12, 2009)
· Speaker, "Sales & Use Tax Strategies" and "Sales & Use Tax Legislative Updates," ONESOURCE User Conference (October 19, 2009)
· Speaker, "Discussion of Latest & Greatest Tax Litigation," COST Mid-West Regional Tax Seminar (October 1, 2009)
· Speaker, "State and Local Tax Current Developments," TEI Baltimore-Washington Chapter (June 15, 2009)
· Speaker, "Selected Issues in State Tax Controversy," Sutherland Tax Education Series VII (April 29, 2009)
· Speaker, Morrison & Foerster Annual State & Local Tax Update, San Francisco, Palo Alto & Denver offices (2003-2008)
· Speaker, Strafford Tax Teleconferences (2007-2008)
· Speaker, TEI Tax Conference, Los Angeles (2007)
· Speaker, Broadband Tax Institute (2007)
News
A Pinch of SALT: Demystifying Accountant-Client Privileges in State Tax Litigation
April 2, 2012
Sutherland Announces New Partners and Counsel
January 12, 2011
Pilar Mata Joins Sutherland's Tax Practice Group
January 28, 2009
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
Legal Alert: House Judiciary Committee Holds Hearing on State Taxation and the Role of Congress in Developing Apportionment Standards
May 7, 2010
Legal Alert: Alabama's Pulp Fiction: Paper Company's Sale of Paper Assets Constituted Non-Business Income
March 4, 2010
Legal Alert: Tennessee Add-Back Assessments - Taxpayers May Need to Act Soon to Preserve Appeal Rights
January 19, 2010
Legal Alert: Chaos: The District of Columbia Enacts Combined Reporting and "Fixes" Expense Disallowance Provisions
September 15, 2009
Legal Alert: Application for North Carolina's Resolution Initiative Ends Tomorrow
September 14, 2009
Legal Alert: What Is DISA All About? California Extends Time to Report DISA Balances
July 21, 2009
Legal Alert: Georgia Adopts Sales Tax Refund and Preparer Penalties and Freezes Property Tax Assessments
May 13, 2009
Legal Alert: NCCUSL UDITPA Project Still On Hold
March 30, 2009
Legal Alert: Polar Tankers Oral Argument Forthcoming and California Dividends Received Deduction Denied
March 25, 2009
Legal Alert: Illinois Supreme Court Ruling Raises Questions Regarding Sourcing Regulations and Sales Tax Rules
February 27, 2009
Legal Alert: California Restructures Its Corporate Income Tax
February 24, 2008
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
A Pinch of SALT: California FTB's Interested Parties Process Offers Taxpayers a Voice
February 7, 2011 Reprinted with permission State Tax Notes
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
May SALT Shaker Newsletter
May 2010
April SALT Shaker Newsletter
April 2010
March SALT Shaker Newsletter
March 2010
A Pinch of SALT: Combined Reporting - Amid All the Fuss There Are No Clear Winners
February 1, 2010 Reprinted with permission State Tax Notes
February SALT Shaker Newsletter
February 2010
January SALT Shaker Newsletter
January 2010
A Pinch of SALT: Putting the 'Fair' Back in Fair Apportionment
January 4, 2010 Reprinted with permission State Tax Notes
Best Practices for Creating, Maintaining, and Protecting State Income Tax Audit Files
January - February 2010
'Heads You Win, Tails I Lose' - The California Court of Appeal Denies the City of Los Angeles the Opportunity to Skirt Challenges to the City's Telephone Users Tax
December 2009 Reprinted with permission IPT December Tax Report
A Pinch of SALT: The Case of the Disappearing Dividends Received Deduction in California
August 5, 2009 Reprinted with permission State Tax Notes
Events
TEI's 2012 IRS Audits & Appeals Seminar: The Ever-Changing Face of Tax Controversy
February 21-23, 2012
State Corporate Income Tax Audits: Preparing the Case: Anticipating Critical Planning and Documentation Demands for State Examinations
February 16, 2012
TEI Arizona Chapter Meeting
November 8, 2011
2011 Annual Meeting of the California Tax Bar and California Tax Policy Conference
November 3-5, 2011
COST Pacific Northwest Regional Meeting
September 22, 2011
The 2011 California Tax Policy Conference
November 3-5, 2011
TerraLex Annual Meeting
June 3, 2011
TEI Oklahoma Chapter Meeting
May 19, 2011
TEI 2011 Spring Seminar
April 27, 2011
TEI 2011 IRS Audits & Appeals Seminar
February 22-24, 2011
TEI Seattle Chapter State and Local Tax Update
February 9, 2011
Paul J. Hartman State and Local Tax Forum
November 9-11, 2010
STARTUP State Tax Roundtable for Utilities and Power
November 2-3, 2010
Council On State Taxation (COST) Southwest/West Regional State Tax Seminar
October 28, 2010
TEI 65th Annual Conference
October 24-27, 2010
Strafford Webinar: 80/20 Companies and Foreign-Source Income: State Treatment
October 21, 2010
Strafford Webinar: Corporate Income Tax: Compiling and Maintaining Audit Files
August 17, 2010
TEI State and Local Tax Course
July 12-16, 2010
Institute for Professionals in Taxation (IPT) 34th Annual Conference
June 27-30, 2010
TEI Baltimore/Washington Chapter Meeting
May 24, 2010
TEI Nashville Chapter Spring Seminar
April 29, 2010
TEI Cincinnati Chapter Meeting
April 26, 2010
DC Bar's Tax Section/State and Local Tax Committee
April 22, 2010
ONESOURCE User Conference 2009
October 18-21, 2009
Tax Education Series VII
April 29, 2009