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Janette Lohman

Partner

St. Louis
314 552 6161 direct
314 552 7161 fax

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

Thompson Coburn Publications

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Publications

"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

Co-Author, "A Business Planning Guide To Successor Liability Laws, Parts 1 and 2";
State Tax Notes, October 13-20, 2008

Co-Author, "Advanced Rulings – Taxpayers Can Obtain Binding Tax Advice from State Taxing Authorities – Part I";
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)

Co-Author, "Challenges to State Add-Back Statutes; Will the Statutes Survive?";
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

Presentations

"Ethical Considerations When Interacting with Auditors";
NYU Summer Institute in Taxation, Co-Panelist, July 20, 2016

"SState of InTAXication – a review of Practices Used by Certain States to Counter Taxpayers,";
IPT Annual Meeting, Co-Panelist (Traverse City, Michigan), June, 2016

"Audit, Appeals, and Litigation – Traps for the Unwary";
2016 Independent SALT Alliance Summer Meeting, Speaker (Greenbriar, West Virginia), June, 2016

"Economic Development: Property Tax Incentives and PILOTs";
2016 ABA/IPT Advanced Property Tax Seminar, Co-Panelist (New Orleans, Louisiana), March 3, 2016

"National Multistate Sales and Use Tax Update";
2016 ABA/IPT Advanced Sales and Use Tax Seminar, Co-Panelist (New Orleans, Louisiana), March 1, 2016

"Maximize Credits and Incentives by Partnering with Other Internal Departments";
2016 COST Sales Tax Conference, Co-Panelist (San Diego, California), February 24, 2016

"Seriously (SRSLY!!!) I Didn’t Know That! (SUT Stuff We Have Discovered Since This Time Last Year";
22nd Annual Paul J. Hartman SALT Forum, Co-Panelist (Nashville, Tennessee), October 27, 2015

"Ask the Experts Panel for Missouri, Illinois and Ohio";
2015 IPT Sales Tax Symposium, Co-Panelist (Indian Wells, California), September 29, 2015

"Proactive Credits & Incentives – Partnering with Operations";
2015 IPT Sales Tax Symposium, Co-Panelist – Presented at Two Break-Out Sessions (Indian Wells, California), September 27th and 29th, 2015

"Mock Congressional Hearing – Taxation of Remote Sellers";
2015 IPT Annual Conference, Co-Panelist (San Diego, California), July 1, 2015

"Why CEOs Should Include SALT In Their Plans… & How You Can Convince Them To Do It";
2015 IPT Annual Conference, Co-Panelist (San Diego, California), June 29, 2015

"National Multi-State Sales and Use Tax Update"
2015 ABA/IPT Advanced Sales/Use Tax Seminar, Co-Panelist (New Orleans, Louisiana), March 18, 2015

"New MTC Rules on COP/Business-Nonbusiness Income – Effect on MTC and Other States’ Flank Attacks on COP";
2015 ABA/IPT Advanced Income Tax Seminar (New Orleans, Louisiana), March 17, 2015

"Views from the Bench – State of State Taxation";
2015 ABA/IPT Advanced Income Tax Seminar, Moderator, (New Orleans, Louisiana), March 16, 2015

"Indirect Hot Topics";
2015 National Multistate Tax Symposium, Co-Panelist (Orlando, Florida), February 6, 2015

"Several (Not So) Easy Reasons Why Your SALT Professionals are More Than Just Overhead";
Co-Presented with Grant Thornton at Thompson Coburn LLP/Grant Thornton Seminar (St. Louis, Missouri), December 9, 2014

"SRSLY! I Didn’t Know That";
21st Annual Paul J. Hartman SALT Forum, Co-Panelist (Nashville, Tennessee), October 30, 2014

"Sourcing and Nexus for Services – Consistently Inconsistent?";
2014 IPT Sales Tax Symposium, Co-Panelist – Presented at Two Break-Out Sessions (Washington, D.C), September 23, 2014

"Credits and Incentives – Best Practices for Obtaining and Evaluating Credits and Incentives";
2014 NYU Summer Institute, Co-Presenter, July 25, 2014

"Procedural Traps and Missed Opportunities -- Don't Ruin Your Chances for a Refund and/or Appeal";
Co-Panelist 2014 IPT Annual Conference, Phoenix, Arizona, July 2, 2014

"Property Tax Mock Trial Critique";
Co-Panelist 2014 IAAO Legal Seminar, Kansas City, Missouri, June 6, 2014

"Windfalls and Pitfalls of Incentives Negotiations";
Co-Panelist 2014 ABA/IPT Advanced Income Tax Seminar, New Orleans, Louisiana, March 22, 2014

"Update on 'Other' Business Taxes";
2014 ABA/IPT Advanced Income Tax Seminar, New Orleans, Louisiana, March 21, 2014

"Sales and Use Tax Developments";
Co-Panelist 2014 National Multistate Tax Symposium, Orlando, Florida, February 7, 2014

"The Rush to Extend Sales Tax to Services: Is it Over or Just Beginning?";
Co-presenter ABA Section on Taxation 2014 Mid-Year Meeting, State and Local Tax Committee, Phoenix, Arizona, January 24, 2014