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Mr. Smith is a partner in the Firm’s Corporate Group. He focuses his practice on federal, state and local taxation with emphasis on multistate tax controversy, multistate tax planning and consulting, unclaimed property and employment tax issues. Mr. Smith also has extensive experience representing businesses in mergers and acquisitions, divestitures, spin-offs and structured finance. His industry experience includes advising companies engaged in media and entertainment, software and high technology, e-commerce, banking, financial services and insurance, retail, industrial and consumer products. He is a frequent speaker at local, regional and national tax symposia. He has authored over 30 multistate tax articles that have appeared in various tax publications including State Tax Notes, The State and Local Tax Lawyer, Multistate Tax Report and the Journal of Multistate Taxation. Legal Experience LeClairRyan, Washington, D.C., 2007 present Plant Bauer & Smith, LLP and Law Office of Scott D. Smith, P.C., Washington, D.C., 2004 2007 KPMG LLP, Washington National Tax Practice, Washington, D.C., 2000 2004, Partner-in-Charge of State and Local Tax Technical Services; 1998- 2000, Partner; 1993- 1998, Senior Tax Manager Multistate Tax Commission, Assistant Counsel, Washington, D.C., 1990-1993 Day, Ketterer, Raley, Wright & Rybolt, Canton, Ohio, 1987-1990 Education Georgetown University Law Center, LL.M. Taxation, 1991 University of Toledo College of Law, J.D., 1987 Mount Union College, B.A., History, 1984, cum laude Extended Information Representative Matters Representing Fortune 500 corporation as lead multistate tax counsel at trial in multiple states concerning right to a tax refund related to gain from sale of significant business segment. Representing a company in significant refund action in state court and case of first impression involving the client’s right to file on a unitary combined report basis and definition of unitary business. Advised emerging high tech business on federal and state tax consequences of alternative exit strategies. Advised, negotiated, and represented clients with respect to state voluntary disclosure programs related to past generation tax planning and reintegration of tax plan. Evaluated state tax return positions for purposes of assisting client in accounting for uncertain tax positions under FIN 48 of FAS 109. Published Works Related Party Transactions and Structures State Tax Issues, co-author, CCH Inc., 2002 Income Taxes: State Treatment of Net Operating Losses, co-author, BNA Tax Management Portfolio Series, 1999 Professional Memberships BNA Tax Management, Inc.: State Tax Advisory Board Broadband Tax Institute National Association of State Bar Tax Sections Admissions District of Columbia Ohio U.S. Supreme Court U.S. Tax Court Place of Birth Salem, Ohio. |
