Scott Wright is a member of Sutherland's Tax Practice Group, where he focuses his practice on state and local tax issues. He has extensive experience with sales and use taxes, income taxes and property taxes; he also handles cases involving utility taxes, employment taxes, transfer taxes, and gross receipts taxes. Scott advises businesses regarding state tax planning and controversy matters in Georgia and throughout the country. Scott's practice spans a broad range of substantive issues, from business restructuring and transactional tax planning to constitutional questions such as nexus, discrimination against interstate commerce and unitary combination. He has represented clients from numerous industries, including manufacturing, health care, energy, banking and finance, insurance, transportation, timber and retail. Before joining the firm, Scott served as a law clerk to the Honorable H. Ted Milburn of the U.S. Court of Appeals for the Sixth Circuit. Professional Honors and Awards · Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax (2010, 2011) · Named to The Best Lawyers in America in the area of tax law (2009-2012) · Recipient, ABC Pro Bono Award for service to the nonprofit community, State Bar of Georgia (2001) Professional and Community Involvement · Member, Tax Section, American Bar Association · Member, Tax Section, Georgia Bar Association · Member, Tax Section, Atlanta Bar Association · Member, Board of Directors, Atlanta Volunteer Lawyers Foundation · Past Member, Business Advisory Board, Georgia Department of Revenue Recent Publications and Speaking Engagements · Co-author, "Courting Independence: The Rise of Effective State Tax Courts and Tribunals," State Tax Notes (February 6, 2012) · Co-author, "To Punish or Prosper? The True Intent of New State Penalty Provisions" A Pinch of SALT, State Tax Notes (February 2, 2009) · Co-author, State Taxation of Service Providers, Tax Management Multistate Tax Portfolio 1820 · Speaker, "Hot State Audit Topics," TEI Carolinas Chapter Meeting (February 23, 2012) · Speaker, Sutherland Tax Education Series (November 30, 2011) · Speaker, "Commodity and Energy Trading," Sutherland Financial Services Roundtable (October 5, 2011) · Speaker, "Manufacturing/Construction Sales and Use Tax Issues," Council on State Taxation (COST) 2010 Intermediate/Advanced Sales Tax School (April 28, 2010) Industries Timber and Forest Products News A Pinch of SALT: Courting Independence: The Rise of Effective State Tax Courts and Tribunals
February 6, 2012 Sutherland Attorneys, Practices Top Chambers USA 2011 Rankings
April 14, 2011 Sutherland and Bowles Rice Achieve Victory in West Virginia Supreme Court In Business Franchise Tax Case
November 19, 2010 Sutherland Earns Top Chambers USA 2010 Rankings
July 7, 2010 Sutherland Represents Wolverine Power Supply Cooperative in Acquisition of Sumpter Plant
April 5, 2010 Legal Alerts 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: The Top 10 Ways Unclaimed Property Audits Differ From Insurance Market Conduct Exams
August 18, 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: Unpaid Insurance Benefits Issues Continue to Intensify
May 11, 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 Legal Alert: Adding Insult to Injury: California Delays Tax Refunds, Taxpayers Accelerate Tax Payments
January 20, 2009 Legal Alert: New York Governor's 2009-2010 Budget Bill: Desperate Times Call for Desperate Measures
December 22, 2008 Legal Alert: Don't Tax You, Don't Tax Me, Tax Anything Delivered Electronically
December 19, 2008 Legal Alert: California FTB Comments on New 20% Underreporting Penalty
December 9, 2008 Legal Alert: MTC Committee Fall Meetings Update: UDITPA (Again), Dissecting Section 18, and Inviting Localities to the MTC Fold
November 24, 2008 Legal Alert: Maryland Extends Corporate Information Reporting Requirement Due Date and Softens Penalty Provisions
October 15, 2008 Legal Alert: California Enacts a New Round of Onerous Penalties
September 29, 2008 Legal Alert: Maryland Combined Reporting Requirements - New Regulations and Substantial Penalties
September 15, 2008 Legal Alert: Massachusetts Enacts Expansive Combined Reporting Legislation
July 16, 2008 Legal Alert: Big Hat, No Cattle: NCCUSL's First Meeting to Consider Revisions to UDITPA
June 2, 2008 Legal Alert: U.S. Supreme Court Reverses and Remands Davis Case
May 21, 2008 Legal Alert: MTC Executive Committee Meeting - One Short Day, One Tall Agenda
May 14, 2008 Legal Alert: Maryland Computer Services Tax ... Dead Massachusetts (Unitary), New York (Nexus) ... Alive and Kicking
April 7, 2008 Legal Alert: Maryland Corporate Reporting Requirements Mitigated
March 26, 2008 Legal Alert: California Legislation Introduced That Would Impose a New Tax on Digital Property
February 18, 2008 Legal Alert: Alabama Court Holds Taxpayer Cannot Claim Expense Disallowance Unreasonable Exception
February 13, 2008 Legal Alert: The Business Council of New York State Elicits Explanations on Important Business Tax Proposals in the Governor's Budget from New Commissioner
February 7, 2008 Legal Alert: United States Supreme Court Dissects Dys-Functional Apportionment in MeadWestvaco Corp. v. Illinois Department of Revenue
January 17, 2008 Legal Alert: California Franchise Tax Board's New Year's Resolution - Revisit (Revise? Expand?) Special Industry and Sales Factor Apportionment Regulations
January 10, 2008 Legal Alert: MTC Executive Committee - Part I NCCUSL's Review of UDITPA and the MTC's Anticipated Role
January 8, 2008 Legal Alert: MTC Executive Committee Meetings - Part 2 NCCUSL's Review of UDITPA, Uniformity Projects and "Who's the Man?"
January 8, 2008 Legal Alert: SSTP Adopts Controversial Origin Sourcing Regime
December 13, 2007 Legal Alert: Maryland Enacts Unprecedented Corporate Tax Reporting Requirements and Broad Tax Increases
November 20, 2007 Legal Alert: United States Supreme Court Grants Certiorari in MeadWestvaco Corp. v. Illinois Department of Revenue
September 26, 2007 Legal Alert: The Multistate Tax Commission's 40th Annual Meeting Highlights The MTC's Continuing Focus on Apportionment
August 6, 2007 Legal Alert: Illinois General Assembly Passes Legislation Adopting Market-Based Sourcing
June 1, 2007 Legal Alert: Wisconsin Court Rules Modified Software is Not Taxable; Alabama Circuit Court Construes Unreasonableness Exception to "Add-Back" Statute
January 29, 2007 Legal Alert: Summary of the MTC January 2007 Executive Meeting
January 10, 2007 Legal Alert: FCC Imposes Additional USF Contribution Obligations on Interconnected VoIP Providers, Increases Wireless Safe Harbor
July 7, 2006 Legal Alert: Potential Georgia Tax Changes: Georgia's Tax Reform Committee Holds Initial Meeting
June 21, 2006 Legal Alert: California Clarifies Costs of Performance Analysis
May 18, 2006 Legal Alert: Streamlined Sales Tax Governing Board Rejects Intrastate Origin Sourcing, Discusses Digital Goods
April 24, 2006 Legal Alert: Streamlined Sales and Use Tax Agreement's Governing Board Confronts Practical Problems of Implementation
October 4, 2005 Legal Alert: New Jersey Superior Court Reverses The Taxpayer-Favorable Tax Court Decision in Lanco Inc. v. Director, Div. of Taxation
August 25, 2005 Legal Alert: Ohio ITC Violates Commerce Clause
September 9, 2004 Publications A Pinch of SALT: Courting Independence: The Rise of Effective State Tax Courts and Tribunals
February 6, 2012 Reprinted with permission from State Tax Notes 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 November 2010 SALT Shaker Newsletter
November 2010 October 2010 SALT Shaker Newsletter
October 2010 September 2010 SALT Shaker Newsletter
September 2010 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 February SALT Shaker Newsletter
February 2010 January SALT Shaker Newsletter
January 2010 A Pinch of SALT: To Punish or Prosper? The True Intent of New State Penalty Provisions
February 5, 2009 Reprinted with permission State Tax Notes Events TEI Carolinas Chapter Meeting
February 23, 2012 Tax Education Series IX
November 30, 2011 Sutherland SALT Financial Services Roundtable
October 5, 2011 Southeastern Association of Tax Administrators 60th Annual Meeting
July 11-14, 2010 TEI Atlanta Chapter Meeting
June 7, 2010 2010 Council on State Taxation (COST) Intermediate-Advanced Sales Tax School
April 25-29, 2010 |