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Janette M. Lohman

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  • Overview
  • Affiliations
  • Civic Involvement
  • Honors
  • Presentations
  • Publications

Janette has over twenty-five years’ experience practicing in all areas of state and local taxation, including representing clients before state and local taxing authorities in corporate and personal income, sales/use, ad valorem and municipal tax and license fee controversies; preparing sophisticated multi-state tax planning for all tax types and planning for and negotiating expansion/relocation incentives for corporate capital expansions, mergers and acquisitions. Her recent experience includes the following:

Tax Audits and Controversies:
•  Co-chaired complicated state tax cases before
    administrative and judicial tribunals and obtained
    for clients refunds or tax reductions ranging from
    hundreds of thousands of dollars to millions of
    dollars; sales and use tax exemptions and other 
    forms of tax relief
•  Resolved numerous Missouri real property appeals
    involving valuation and exemption issues without
    the need for trial
•  Drafted and assisted in the enactment of new legislation
    that provided new sales tax exemptions and beneficial
    property tax assessment depreciation tables
•  Assisted numerous large and small companies in 
    negotiating and implementing voluntary disclosure
    agreements with various state and local taxing
    authorities, including multiple state disclosures through
    the Multistate Tax Commission’s VDA program
•  Negotiated amnesty agreements for qualifying taxpayers
    in Missouri, Illinois and California
•  Obtained favorable private letter ruling requests for
    clients involving various state and local tax issues in
    Colorado, Iowa, Kansas and Missouri
•  Assisted numerous taxpayers in successfully resolving
    audits without the need for trial in Arkansas, California,
    Florida, Illinois, Missouri, Ohio and Texas
•  Assisted in pre-audit planning and reverse audit
    strategies for large manufacturing companies
•  Drafted tax opinions to support FIN 48 compliance


Tax Credits and Incentives:

•  Purchased and sold hundreds of millions of dollars of
    state income tax credits on behalf of national banks and 
    financial institutions, including Missouri historic,
    remediation, new markets tax credits, affordable
    housing and low-income housing credits, and various
    state tax credit programs in Georgia, Idaho, Illinois,
    Indiana, Iowa, Massachusetts, Oregon and Utah
•  Negotiated and helped implement Missouri Chapter 100
    bond financing tax abatements, including a $300 million
    energy peaking plant and a $325 million cement
    manufacturing facility
•  Negotiated and helped implement tax incentives deals
    with state and local governments related to plant
    expansions in Missouri, Illinois, Kansas, and Texas
•  Drafted and helped enact legislation related to new and
    existing tax credit programs

American Bar Association
Executive Committee, Taxation Section's State and Local Tax Committee
American Institute of Certified Public Accountants
Associated Industries of Missouri
Tax Committee
Bar Association of Metropolitan St. Louis
Chairman, Economic Development Committee (1999-2002)
Institute of Professionals in Taxation
Board of Governors (2008-Present)
Chairman, IPT Income Tax Education Committee (2006-Present)
Co-Chair, ABA/IPT Advanced Income Tax Seminar (2006-Present)
Planning Committee, IPT Income Tax Symposium (2006)
Planning Committee, IPT Annual Meeting (2009-2011)
Journal of Multistate Taxation and Incentives
Editorial Board
Missouri Bar Association
Vice Chairman, Taxation Committee (2007-Present)
Missouri Bar Association Courts & CLE Bulletin
Editor, Tax Cases
Missouri Chamber of Commerce and Industry
Tax Council
Missouri Merchants & Manufacturers Association
Missouri Society of Certified Public Accountants
Taxation Committee
Mound City Bar Association
National Multistate Tax Symposium
Advisory Board
State Tax Notes
Co-Editor for Missouri Legislation
St. Louis Women Lawyers Association
St. Louis Forum
Member
Missouri Citizens for the Arts
President (2005-2008)
Vice President (2008-Present)
Member (1998-Present)
Co-Chair: “A Taste of the Finer Things” Bi-Annual Wine Tasting and Silent Auction (2003, 2005 and 2007)
Volunteer Lawyers and Accountants for the Arts
Board Member (2007-2010)
Arts Leadership Award
Missouri Arts Council State-wide Award (2009)
Distinguished Service Award
Institute for Professionals in Taxation (2008)
Past President's Award
Missouri Citizens for the Arts (2008)
MSCPA Women to Watch Award (2007)
Faculty Excellence Award – Saint Louis University (2006)
Missouri & Kansas Super Lawyers® (2005-Present)
Selected for Top Fifty Women Super Lawyers® (2005-Present)
Top 100 Missouri & Kansas Super Lawyers® 2010
Top 50 St. Louis Super Lawyers® 2010
The Best Lawyers in America® (2005-Present)
(Copyright 2011 by Woodward/White, Inc., of Aiken, S.C.)
Eight Missouri Governor’s Awards for Quality and Productivity
awarded to the Missouri Department of Revenue (1994-1997)
William Jewell College Alumna Citation for Achievement (1995)
McDonnell Douglas Aerospace Leadership Award (1993)
Touche Ross St. Louis Office Award for Teamwork and Leadership (1986)
"Other Constitutional Issues Affecting State Taxation", Co-Panelist, New York University Summer Institute, New York City, New York (July 19, 2011)
"Negotiating Settlement Agreements", Co-Panelist, Institute for Professionals in Taxation Annual Meeting, San Antonio, Texas (June 28, 2011)
"Sales and Use Tax Update", Co-Panelist, Institute for Professionals in Taxation Annual Meeting, San Antonio, Texas (June 28, 2011)
"Sales and Use Taxes - Traditional Services", Co-Panelist, Institute for Professionals in Taxation Annual Meeting, San Antonio, Texas (June 27, 2011)
"Former Commissioners Roundtable - What I Wish I Knew Five (or Fifteen) Years Ago", Co-Panelist, Federation of Tax Administrators Annual Meeting, Omaha, Nebraska (June 13, 2011)
"Business Development Considerations for Young Lawyers", Co-Panelist, Mound City Bar Association, Young Lawyer's Division, St. Louis, Missouri (May 17, 2011)
"The Amazon.Com-edy - Or Be Careful - It's a Jungle Out There", Co-Panelist, Louisiana State Bar Association Tax Section, 2011 Mardi Gras Tax Symposium, New Orleans, Louisiana (March 25, 2011)
"Pilots, Incentives and Assessments", Co-Panelist, 2011 ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana (March 25, 2011)
"Business/Nonbusiness Issues - Unitary Test vs. Operational Assets Test after Meadwestvaco - Which Test Applies?", Co-Panelist, 2011 ABA/IPT Advanced Income Tax Seminar, New Orleans, Louisiana (March 21, 2011)
"Hot Topics in Sales and Use Taxes", Co-Panelist, 2011 National Multistate Tax Symposium, Orlando, Florida (February 3-4, 2011)
"Update on Multistate Sales and Use Taxes", Co-Panelist, 2010 Paul J. Hartman SALT Forum, Nashville, Tennessee (November 10, 2010)
"Multistate Taxation of Services", Co-Panelist, 2010 Annual Meeting of the Michigan Association of Certified Public Accountants, Detroit, Michigan (November 9, 2010)
"Ethics Compliance Programs", Co-Panelist, 2010 Annual Meeting of the Insurance Tax Conference, Chicago, Illinois (November 4, 2010)
"2010 Missouri Tax Law Update", Speaker, Missouri Society of Certified Public Accountants, St. Louis Chapter CLE Program, St. Louis, Missouri (October 29, 2010)
"Ethics for the SALT Practitioner", Co-Panelist, Council on State Taxation 2010 Annual Meeting, Phoenix, Arizona (October 21, 2010)
"Sales and Use Tax Update", Co-Panelist, 2010 American Bar Association Section on Taxation Meeting, Toronto, Ontario (September 24, 2010)
"Where Will They Live?", Co-Panelist, 2010 Missouri Governor's Conference on Economic Development, Kansas City, Missouri (September 16, 2010)
"What May A State's Tax Base Encompass?", Co-Panelist, New York University Summer Institute, New York City, New York (July 30, 2010)
"Ethics in Action for the SALT Professional", Co-Panelist, 2010 IPT Annual Meeting, Phoenix, Arizona (June 30, 2010)
"Update on Sales and Use Tax Legislation and Judicial Decisions", Co-Panelist, 2010 IPT Annual Meeting, Phoenix, Arizona (June 28, 2010)
"2010 Missouri Tax Law Update", Speaker, Missouri Society of Certified Public Accountants, Lake of the Ozarks, Missouri (June 5, 2010)
"State Tax Settlement Agreements", Speaker, Tax Executives Institute Oklahoma Chapter Annual Meeting, Tulsa, Oklahoma (May 20, 2010)
"Real Estate Transfer Taxes", Co-Panelist, 2010 ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana (March 25, 2010)
"Non-Business Income and What is Not Subject to Apportionment after Mead/Westvaco", Co-Panelist, 2010 ABA/IPT Advanced Income Tax Seminar, New Orleans, Louisiana (March 22, 2010)
"Hot Topics in Sales and Use Taxes", Co-Panelist, 2010 National Multistate Tax Symposium, Orlando, Florida (February 4-5, 2010)
"State and Local Tax Issues Affecting Mergers and Acquisitions", Co-Panelist, 2010 American Bar Association Section on Taxation Meeting, San Antonio, Texas (January 23, 2010)
"Ethics for the Insurance Tax Professional", Co-Panelist, 34th Annual Insurance Tax Conference, Chicago, Illinois (November 5, 2009)
"Ask the Expert Panel", Co-Panelist, 2009 Associated Industries of Missouri Tax Conference, Osage Beach, Missouri (October 23, 2009)
"Update on Missouri Sales and Use Taxes", Co-Panelist, 2009 Associated Industries of Missouri Tax Conference, Osage Beach, Missouri (October 22, 2009)
"Update on Missouri Tax Law", Speaker, Missouri Society of Certified Public Accountants, St. Louis Chapter, St. Louis, Missouri (October 19, 2009)
"Sales and Use Tax Planning Techniques", Co-Panelist, 2009 IPT Advanced Sales Tax Symposium, Miami, Florida (October 5, 2009)
"State and Local Tax Settlement Agreements", Co-Panelist, 2009 Hartman SALT Forum, Nashville, Tennessee (September 25, 2009)
"State and Local Tax Issues Affecting Mergers and Acquisitions", Co-Panelist, 2009 American Bar Association Annual Meeting, Chicago, Illinois (July 31, 2009)
"Business/Non-Business Income Tax Issues - A Multistate Survey", Co-Panelist New York University Summer Institute, New York City, New York (July 24, 2009)
"Hot Topics in Sales and Use Taxes", Co-Panelist, 2009 IPT Annual Meeting, San Francisco, California (July 21, 2009)
"Potpourri – Amnesty, Voluntary Disclosures and Schedule T Premium Allocations", Co-Panelist, Seventh Annual ITC Insurance State Tax Seminar, Chicago, Illinois (April 29, 2009)
"Midwestern Property Tax Update", ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana (March 6, 2009)
"Successor Liability Statutes", Co-Panelist, ABA/IPT Advanced Sales/Use Tax Seminar, New Orleans, Louisiana (March 3, 2009)
"Business-Nonbusiness Income Analysis", ABA/IPT Advanced Income Tax Seminar, New Orleans, Louisiana (March 2, 2009)
"Hot Topics in Sales and Use Taxes", Panelist, 2009 National Multistate Tax Symposium, Orlando, Florida (February 4-6, 2009)
"Update on Missouri Tax Law," Presentation, MSCPA St. Louis Chapter, St. Louis, Missouri (December 9, 2008)
"Missouri Sales/Use Tax Law Update", Co-Panelist, Associated Industries of Missouri 2008 Missouri Tax Conference, Lake of the Ozarks, Missouri (October 16, 2008)
"Business or Non-Business Income Characterization: Past/Current/Future Litigation," Co-Panelist at the New York University Summer Institute in Taxation, New York City, New York (July 25, 2008)
"Introduction to State and Local Sales Taxes," Co-Instructor, Tax Executives Institute 2008 State and Local Tax Course, Indianapolis, Indiana (July 12, 2008)
"Ethics for the Tax Lawyer," Co-Panelist in Tax Link Live (Broadcast) Presentation sponsored by the ABA Section on Taxation's Professional Services Committee (June 3, 2008)
"Ethics for the Tax Lawyer: Test Your Knowledge of the ABA's Model Rules of Professional Responsibility," Co-Author, ABA Section of Taxation News Quarterly (Spring 2008)
"Agency-Related Sales and Use Tax Issues," Co-Panelist, ABA/IPT Advanced Sales Tax Seminar, New Orleans, Louisiana (March 12, 2008)
"The Top Ten Things that Get Attorneys, CPAs, CMIs and Other Tax Professionals in Trouble for Malpractice," Moderator, ABA/IPT Advanced Sales Tax Seminar, New Orleans, Louisiana (March 11, 2008)
"The Top Ten Most Awful Things that Get Attorneys, CPAs, CMIs and Other Tax Professionals in Trouble for Malpractice," Moderator, ABA/IPT Advanced Income Tax Seminar, New Orleans, Louisiana (March 11, 2008)
"Update on Recent State Tax System Reforms (Case Studies: Ohio, Texas and Michigan)," Moderator, ABA/IPT Advanced Income Tax Seminar, New Orleans, Louisiana (March 10, 2008)
"Supreme Court of Missouri Applies Traditional Test to Determine a Taxpayer's Right to Apportion Income under Missouri's Single Factor Apportionment Method: Jay Wolfe Imports, Inc. v. Director of Revenue", IPT Income Tax Report (June 2009)
"Confessions of a Shameless Jobhopper", Author of Chapter in Book: Careers in Tax Law: Perspectives on the Tax Profession and What it Holds for You, ABA Section on Taxation (April 2009)
“A Business Planning Guide To Successor Liability Laws, Parts 1 and 2,” Co-Author; State Tax Notes (October 13-20, 2008)
“Advanced Rulings – Taxpayers Can Obtain Binding Tax Advice from State Taxing Authorities – Part I,” Co–Author, Journal of Multistate Taxation and Incentives (December 2007); Part II (February 2008); Part III (March/April 2008); Part IV (May 2008); and Part V (July 2008)
“Challenges to State Add-Back Statutes; Will the Statutes Survive?” Co-Author, State Tax Notes (December 10, 2007)
Co-Author, "Contractors Confront Sales and Use Taxes: General Concepts Plus New Developments," Journal of Multistate Taxation and Incentives (February 2006)
Co-Author, “Making the Conversion from Analog to Digital a Little Less Taxing: The Missouri MBA Property Tax Method,” The Radio & Television Business Report (August 2005)
Over Fifty Co-Authored Articles Published in State Tax Notes (2001–Present)
Janette M. Lohman
Adjunct Professor of Law, Saint Louis University School of Law (1998-Present)
Adjunct Professor of Law, Washington University in St. Louis School of Law, LL.M. Taxation Program (1989-1992)
Washington University in St. Louis School of Law
LL.M. in Taxation (1985)
Saint Louis University School of Business and Administration
M.B.A. (1982)
Saint Louis University School of Law
J.D. (1981)
William Jewell College
B.A., Political Science, with Honors, summa cum laude (1977)
Thompson Coburn LLP
Partner (2003-Present)
Blackwell Sanders Peper Martin LLP
Partner (1998-2003)
Missouri Department of Revenue
Director of Revenue (1993-1997)
McDonnell Douglas Corporation
Director of Tax Planning (1992-1993)
Assistant General Counsel (1992-1993)
Corporate Counsel (1989-1992)
Senior Corporate Attorney – Taxes (1987-1989)
Touche Ross & Co.
Senior Tax Manager (1986-1987)
Tax Manager (1985-1986)
Staff Associate/Intern (1979-1982)
Emerson Electric Corporation
Senior Tax Attorney, Research and Planning (1983-1985)
Tax Attorney, U.S. Planning (1982-1983)
Missouri Bar (1981)
Missouri Society of Certified Public Accountants (1982)
Certified Member of the Institute for Professionals in Taxation (Sales/Use Tax) (2005)