Michele Borens

Michele Borens: Attorney with Eversheds Sutherland (US) LLP
  • Partner at Eversheds Sutherland (US) LLP (436 Attorneys)
  • 700 Sixth Street NW, Suite 700, Washington, DC 20001-3980
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Biography

Michele Borens advises her clients, many of whom are impacted by taxation in the digital economy, in strategic state and local tax planning. She also defends them in litigation regarding state income and sales 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.

Selected Experience

Challenges D.C. unincorporated business tax exclusion for consultancy.
Represented Internet travel company in North Carolina sales tax dispute.
Advises leading online retailer about state tax issues.

Awards and Rankings

Recognized by The Legal 500 United States in the area of tax: international (2017-2018) and U.S. taxes: non-contentious (2018)

Publications

Because of mounting pressures on businesses regarding tax collection and payment, there is a need and desire for additional nexus guidance, and it is long overdue.

Legal Alerts

Legal Alert: Maryland bill proposes digital goods tax (February 4, 2019)
The Maryland House of Delegates is considering legislation (House Bill 426) that would impose sales and use tax on digital products and sales tax on digital codes. If signed into law, Maryland would ...

Legal Alert: Missouri bill would require payment processors to collect sales tax (January 25, 2019)
The Missouri House of Representatives is considering legislation (House Bill 648) that would impose sales tax collection obligations on payment processors.1 House Bill 648 was introduced on January ...

Legal Alert: New York Governor proposes significant tax changes (January 17, 2019)
New York State Governor Andrew Cuomo released his Fiscal Year 2020 budget and accompanying legislation on January 15, 2019 (the Budget Bill). Among other things, the Budget Bill proposes statutory ...

Legal Alert: New York instructs taxpayers on GILTI apportionment (January 14, 2019)
The New York State Department of Taxation and Finance released guidance in the form of tax return instructions addressing how it will account for global intangible low-taxed income (referred to as ...

Legal Alert: DC QHTC regulation amended to require new application procedure (January 8, 2019)
Background The District provides a variety of tax benefits to QHTCs, including sales and use tax1 and personal property tax exemptions,2 as well as a reduced corporation franchise tax rate.3 In ...

Legal Alert: District of Columbia imposes Wayfair nexus standard, digital goods taxation and marketplace sales tax collection requirements (January 3, 2019)
On December 31, 2018, District of Columbia Mayor Muriel Bowser signed B22-1070, the Internet Sales Tax Emergency Amendment Act of 2018 (Emergency Act). As of January 1, 2019, the District of Columbia ...

Legal Alert: Consolidated complexities - state corporate income tax implications of I.R.C. 163(j) (December 18, 2018)
In a year that has seen sweeping changes to the state tax landscape brought about by the Tax Cuts and Jobs Act’s (TCJA) revisions to the Internal Revenue Code (I.R.C. or Code), the majority of state ...

Legal Alert: Thanksgiving dinner arrives early - New Jersey serves up some amnesty dessert with some penalty turkey (November 15, 2018)
New Jersey launched its tax Amnesty program on November 15, 2018. The program runs through January 15, 2019. Here are the top things you need to know about the program:What taxes qualify? All ...

Legal Alert: Results are in - state tax ballot measures (November 8, 2018)
The dust is beginning to settle from the 2018 midterm elections. Though the nation has been focused this week on the federal House and Senate races, several state ballot measures have significant ...

Legal Alert: Multistate Tax Commission to explore updating P.L. 86-272 guidance (November 8, 2018)
At its meeting on November 7, 2018, in Orlando, Florida, the Multistate Tax Commission’s (MTC) Uniformity Committee considered several important topics, including a future effort to revise Public Law ...

Articles

More Twists and Turns May Follow in Use Tax Dispute (March 6, 2015)
Law360
On March 3, the U.S. Supreme Court unanimously held in Direct Marketing Association v. Brohl that the Tax Injunction Act (TIA) does not bar Direct Marketing Association’s federal lawsuit against ...

State Tax Nexus Case Study: Taxation of Foreign E-Book Sellers (August 22, 2014)
Bloomberg BNA: Tax Management Weekly State Tax Report
In their article for Bloomberg BNA, “State Tax Nexus Case Study: Taxation of Foreign E-Book Sellers,” Sutherland tax attorneys Jeffrey Friedman, Michele Borens and Timothy Gustafson discuss state tax ...

A Pinch of SALT: Watching the Sun Set on Washington State R&D Tax Incentives (August 11, 2014)
State Tax Notes
Earlier this year, the Washington Legislature adjourned without passing an extension of the state’s high-technology research and development tax incentives. In this edition of A Pinch of SALT, ...

A Pinch of SALT: 20 Years of Ambiguity in Addback Statutes (October 28, 2013)
State Tax Notes
Following in the footsteps of Ohio more than 20 years ago, more than 20 states have enacted addback statutes, which generally limit taxpayers from reducing their state income tax liability by ...

A Pinch of SALT: The Supreme Court Should Accept a Nexus Case - Part II (September 3, 2012)
Reprinted with permission from State Tax Notes

The Major League of Settlements: How to Pitch a Perfect Settlement (November 7, 2011)
Reprinted with permission State Tax Notes

A Pinch of SALT: D.C.'s Attempt to Force Remote Sellers to Collect Sales Tax (July 11, 2011)
Reprinted with permission from State Tax Notes

A Pinch of SALT: California FTB’s Interested Parties Process Offers Taxpayers a Voice (February 7, 2011)
Reprinted with permission State Tax Notes

A Pinch of SALT: Understanding California’s New Apportionment Regime (December 6, 2010)
Reprinted with permission State Tax Notes

A Pinch of SALT: Applying P.L. 86-272 In a Modern Economy (July 5, 2010)
Reprinted with permission from State Tax Notes

Newsletters

Eversheds Sutherland SALT Scoreboard (Quarter 4, 2018)
This is the twelfth edition of the Eversheds Sutherland SALT Scoreboard, and the last edition from 2018. Since 2016, Eversheds Sutherland has tallied the results of what we deem to be significant ...

Eversheds Sutherland SALT Scoreboard (Quarter 3, 2018)
This is the eleventh edition of the Eversheds Sutherland SALT Scoreboard, and the third edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses ...

Eversheds Sutherland SALT Scoreboard (Quarter 2, 2018)
This is the tenth edition of the Eversheds Sutherland SALT Scoreboard, and the second edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses ...

Eversheds Sutherland SALT Scoreboard (Quarter 1, 2018)
This is the ninth edition of the Eversheds Sutherland SALT Scoreboard, and the first of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze ...

Eversheds Sutherland SALT Scoreboard (Quarter 4, 2017)
This is the fourth quarter and year-end wrap-up of the 2017 Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and ...

Eversheds Sutherland SALT Scoreboard (Quarter 3, 2017)
This is the seventh edition of the Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This ...

Eversheds Sutherland SALT Scoreboard (Quarter 2, 2017)
This is the sixth edition of the Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This ...

Eversheds Sutherland SALT Scoreboard (Quarter 1, 2017)
This is the fifth edition of the SALT Scoreboard, and the first as Eversheds Sutherland! Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze ...

February 2017 SALT Shaker Newsletter (February 2017)

January 2017 SALT Shaker Newsletter (January 2017)

Presentations

Despite the increasing possibility of congressional state tax nexus legislation, the U.S. Supreme Court should consider that none of the proposed bills comprehensively apply to all state taxes, all industries and all states. The enactment of one or more of the proposed federal bills will not end the need for one or more Court cases that will help define further the meaning of substantial nexus and minimum contacts.

Presentations

Federal and State Controversy Update (April 17, 2019)
TEI Seattle Chapter Meeting
Eversheds Sutherland (US) Partners Jeffrey Friedman, Michele Borens and Daniel R.B. Nicholas present Federal and State Controversy Update at the TEI Seattle Chapter Meeting on April 17, 2019, in ...

Slicing and Serving the Pie: State Filing and Apportionment Methods - No Seconds (February 22, 2019)
UW-TEI Tax Forum
Eversheds Sutherland (US) Partners Jeffrey Friedman and Michele Borens present Slicing and Serving the Pie: State Filing and Apportionment Methods - No Seconds at the UW-TEI Tax Forum ...

State Taxation in the Post-Wayfair World and Modernizing State Sales Tax Systems After Wayfair (December 6, 2018)
Council on State Taxation (COST)
Eversheds Sutherland (US) Partner Michelle Borens presents State Taxation in the Post-Wayfair World and Modernizing State Sales Tax Systems After Wayfair at the COST Regional Meeting on December 6, ...

Marketplace Collection - The Ins, Outs, and Next Chapter (December 6, 2018)
Council on State Taxation (COST)
Eversheds Sutherland (US) Partners Michelle Borens and Jeff Friedman present Marketplace Collection - The Ins, Outs, and Next Chapter at the COST Regional Meeting on December 6, 2018, in Seattle, ...

Eversheds Sutherland Seattle CPE Day - Navigating the Changing World of Tax (November 6-7, 2018)
Eversheds Sutherland (US) attorneys present at the Eversheds Sutherland Seattle CPE Day - Navigating the Changing World of Tax on November 6-7, 2018, in Seattle, Washington. Presentations can be ...

Mid-Atlantic Regional State Tax Seminar (August 29, 2018)
Council on State Taxation (COST)
Eversheds Sutherland (US) is a proud sponsor of at the COST Mid-Atlantic Regional State Tax Seminar on August 29, 2018, in McLean, Virginia. The SALT team presents, and details of their presentations ...

A Risky Business: Managing State and Local Taxes (June 11-13, 2018)
Tax Executives Institute (TEI)
Eversheds Sutherland (US) is a proud sponsor of the TEI Region IX/X Conference on June 11-13, 2018, in Scottsdale, Arizona. Partners Jeff Friedman and Michele Borens present, “A Risky Business: ...

Unitary - Who’s In / Who’s Out and Other Hot Topics (May 21-23, 2018)
STARTUP
Eversheds Sutherland (US) LLP is a proud sponsor of the Spring 2018 STARTUP Conference on May 21-23, 2018, in Dearborn, Michigan. Partners Jeff Friedman and Michele Borens present, “Unitary - Who’s ...

State and Local Tax Day (May 15, 2018)
Tax Executives Institute (TEI) Denver Chapter
Eversheds Sutherland (US) attorneys Michele Borens, Robb Chase, Maria Todorova, Ted Friedman and Alla Raykin present at the Tax Executives Institute (TEI) Denver Chapter State and Local Tax Day on ...

Audits & Appeals Seminar: State and Local Tax Controversy (May 2-3, 2018)
Tax Executives Institute (TEI)
For more than 25 years, the Tax Executives Institute (TEI) has met the tax controversy needs of the in-house professional community through its Audits & Appeals Seminar. Leading practitioners, ...

Areas of Practice (3)

  • Tax
  • State and Local Tax
  • Tax Controversy & Litigation

Education & Credentials

Contact Information:
202.383.0936  Phone
www.eversheds-sutherland.com
University Attended:
California State University, B.A., magna cum laude
Law School Attended:
Santa Clara University School of Law, J.D., Co-editor, Santa Clara Computer and High Technology Law Journal; Georgetown University Law Center, LL.M.
Year of First Admission:
1998
Admission:
1998, California; 1998, District of Columbia
Memberships:

Professional Activities
Member, American Bar Association
Member, Taxation Section, District of Columbia Bar
Member, American Institute of Certified Public Accountants

Birth Information:
1972
ISLN:
916403889

Peer Reviews

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*Peer Reviews provided before April 15, 2008 are not displayed.

Documents (98)

Documents by this lawyer on Martindale.com

Washington, District of Columbia

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