Janette has over thirty 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