The Multistate Tax Commission is an intergovernmental state tax agency working on behalf of states and taxpayers to administer, equitably and efficiently, tax laws that apply to multistate and multinational enterprises. It was established by the Multistate Tax Compact in 1967 as an effort by states to protect their tax authority in the face of proposals to transfer key features of state tax administration from the states to the federal government. The Commission works with state tax administrators through various programs and projects to maximize the synergies of multi-state cooperation, and serves as a voice for preserving the authority of states to determine their own tax policy within the limits of the U.S. Constitution.

As deputy executive director, I provided general oversight to all Commission activities, and direct oversight to the Commission’s Joint Audit Program, National Nexus Program, the policy research division, and the Commission’s training program, as well as day-to-day administration.

Tax Executives Institute (TEI) is a professional association of 7000 in-house tax professionals representing approximately 3000 of the leading corporations in the United States, Canada, Europe, and Asia. I was responsible for the technical, continuing education, and liaison activities of TEI’s State and Local Tax, Corporate Tax Management and E-Commerce Coordinating Committees. I also researched and prepared TEI positions on proposed legislation, regulations, and other administrative guidance; prepared briefs amicus curiae on state and local tax issues (primarily in the Supreme Court of the United States); monitored tax policy and regulatory issues with a view toward developing TEI’s policy positions; and spoke on state and local tax related topics at TEI and other programs.

As general counsel, I directed the provision of legal support to the Office of Tax and Revenue (OTR), ensuring compliance with D.C. law and the protection of taxpayer rights. I supervised six attorneys, one paralegal, and one staff assistant; oversaw the federal-state coordination program and compliance with the Freedom of Information Act; drafted legislative and regulatory proposals and coordinated these within the executive and legislative branches of D.C. Government; provided legal advice and analysis for tax cases, including litigation support and criminal case referral to the Office of Corporation Counsel.From August 1998 to January 2000, I served as one of five attorneys in the Office of General Counsel assisting OTR in tax administration for the District of Columbia; I was primarily responsible for all business tax issues, other than franchise taxes, and exempt organizations issues; I served as the Acting General Counsel from late 1999 until permanently selected the following year.

I was responsible for my own caseload at the Delaware-Maryland Associate District Counsel office in Washington, D.C., as a member of an attorney work-group primarily responsible for litigation in the U.S. Tax Court; I also specialized in exempt organizations case work.