- OVERVIEW
- INSIGHTS
- NEWS & EVENTS
INDUSTRIES
PRACTICES
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Education
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Washington University School of Law,
LL.M. in Taxation, 1985
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Saint Louis University School of Business and Administration,
M.B.A., 1982
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Saint Louis University School of Law,
J.D., 1981
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William Jewell College,
B.A., Political Science, with Honors, summa cum laude, 1977
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Admissions
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Missouri
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US Supreme Ct
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Affiliations
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American Bar Association
Executive Committee, Taxation Section's State and Local Tax Committee, Liaison to the IPT
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American Institute of Certified Public Accountants
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Associated Industries of Missouri
Tax Committee
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Bar Association of Metropolitan St. Louis
Chairman, Economic Development Committee, 1999-2002
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Institute of Professionals in Taxation
Board of Governors, 2008-2011, 2017-Present; Second Vice President 2017-Present
Chairman, IPT Income Tax Education Committee, 2006-2011
Co-Chair, ABA/IPT Advanced Income Tax Seminar, 2006-2017
Planning Committee, IPT Income Tax Symposium, 2006
Planning Committee, IPT Annual Meeting, 2009-2011
Awards Committee, 2009-2015
Sponsored Research Committee, 2015-Present
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Journal of Multistate Taxation and Incentives
Editorial Board
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Missouri Bar Association
Vice Chairman, Taxation Committee, 2007-2011
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Missouri Chamber of Commerce and Industry
Tax Council
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Missouri Society of Certified Public Accountants
Taxation Committee
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Mound City Bar Association
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National Multistate Tax Symposium
Advisory Board, 2008 - Present
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St. Louis Women Lawyers Association
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State Tax Notes, Advisory Board Member, 2017-Present
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Missouri Society of Certified Public Accountants, 1982-Present
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Institute for Professionals in Taxation (Sales/Use Tax)
Certified Member, 2005-Present
C.C.I.P., 2014-Present
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Paul Hartman State & Local Tax Forum, 2003-Present
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Recognitions
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Named Lawyer of the Year for Litigation & Controversy-Tax in St. Louis by Best Lawyers, 2013, 2020 (by BL Rankings)
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Listed in The Best Lawyers in America, 2005-2024 (by BL Rankings)
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Listed in Missouri & Kansas Super Lawyers, 2005-2021 (by Thomson Reuters)
Top 50 in St. Louis, 2012
Top 100 in Missouri & Kansas, 2010
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American Bar Foundation
Fellow of the Foundation, 2013
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American College of Tax Counsel, 2012
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Arts Leadership Award
Missouri Arts Council State-wide Award, 2009
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Distinguished Service Award
Institute for Professionals in Taxation, 2008
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Past President's Award
Missouri Citizens for the Arts, 2008
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MSCPA Women to Watch Award, 2007
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Faculty Excellence Award – Saint Louis University, 2006
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Eight Missouri Governor’s Awards for Quality and Productivity
awarded to the Missouri Department of Revenue, 1994-1997
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William Jewell College Alumna Citation for Achievement, 1995
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McDonnell Douglas Aerospace Leadership Award, 1993
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Touche Ross St. Louis Office Award for Teamwork and Leadership, 1986
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Employment
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Thompson Coburn LLP
Partner, 2003-Present
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Blackwell Sanders Peper Martin LLP
Partner, 1998-2003
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Missouri Department of Revenue
Director of Revenue, 1993-1997
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McDonnell Douglas Corporation
Director of Tax Planning, 1992-1993
Assistant General Counsel, 1992-1993
Corporate Counsel, 1989-1992
Senior Corporate Attorney – Taxes, 1987-1989
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Touche Ross & Co.
Senior Tax Manager, 1986-1987
Tax Manager, 1985-1986
Staff Associate/Intern, 1979-1982
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Emerson Electric Corporation
Senior Tax Attorney, Research and Planning, 1983-1985
Tax Attorney, U.S. Planning, 1982-1983
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Community
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St. Louis Forum
Member, 2000-Present
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Volunteer Lawyers and Accountants for the Arts
Board Member, 2007-2010
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Missouri Citizens for the Arts
Vice President, 2008-2011
Member, 1998-2011
President, 2005-2008
Co-Chair: “A Taste of the Finer Things” Bi-Annual Wine Tasting and Silent Auction, 2003; 2005 and 2007
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Instruction
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Adjunct Professor of Law, Saint Louis University School of Law, 1998-Present
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Adjunct Professor of Law, Washington University in St. Louis School of Law, LL.M. Taxation Program, 1989-1992
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Janette has over 30 years of 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
Missouri Department of Economic Development Proposes Changes to its Historic Tax Credit Regulations
Ohio Enacts New State Low-Income Housing Tax Credit (LIHTC) Program
Chicago raises 'Cloud Tax' in response to $1.2 billion budget gap
Voluntary disclosure opportunity for cloud computing services in Chicago
Blogs
Publications
ABA Multijurisdictional Admission to Practice Guide (Missouri Chapter to be published in 2018), co-authored with Matthew J. Landwehr
February 2018
"A Visit from St. Nicholas (with my most profound apologies, posthumously, to Clement Clarke Moore)
Article, State Tax Notes December 16, 2017
"Corporate Income Tax Apportionment Issues May Disappear"
Article, State Tax Notes January 2, 2017
"Sins of the States"
State Tax Notes July 3, 2018
"How Federal Tax Reform Will Affect State Taxation
Article, State Tax Notes March 2017
"No Action Re Quill in the Foreseeable Future"
Article, State Tax Notes January 2, 2017
Presentations
"The Nightmare of State Expenditure Reports Being Used to 'Find' Revenue and Tips on Using Credits and Incentives"
Co-Panelist, COST 2018 Sales Tax Conference, New Orleans, Louisiana February 27, 2018
"Indirect Taxes - Hot Topics in the Digital Economy"
Co-Panelist, NMTS, Orlando, Florida February 9, 2018
"Working with In-House Folks"
Co-Panelist, 2018 ISA Winter National, Co-Panelist, Las Vegas, Nevada January 19, 2018
"Refund Roadblocks and How to Jump Them"
Co-Panelist, 24th Annual Paul J. Hartman SALT Forum, Nashville, Tennessee November 6, 2017
"Wheel of Misfortune - Ethics in the Credits and Incentives Environment"
Co-Panelist, 2018 IPT Credits and Incentives Symposium, Chicago, Illinois October 25, 2017
“Cutting Edge Disputes over the Boundaries of the Manufacturing Exemption"
Co-Panelist, 2017 IPT 2017 Sales Tax Symposium, San Antonio, Texas September 19, 2017
“National State Tax Cases and Issues"
Co-Panelist, 2017 COST Mid-West Regional State Tax Seminar, St. Louis, Missouri August 10, 2017
“Special Report on Missouri Taxes – Issues & Opportunities"
Co-Panelist, 2017 COST Mid-West Regional State Tax Seminar, St. Louis, Missouri August 10, 2017
“State Tax Policy Update, Including State Tax Implications of Proposed Federal Tax Reform"
Co-Panelist, 2017 COST Mid-West Regional State Tax Seminar, St. Louis, Missouri August 10, 2017
“Ethical Considerations When Interacting with Auditors"
Co-Panelist, New York University Summer Institute in Taxation, New York City, New York July 10, 2017
“Sales and Use Tax Update for Utilities and Power"
Co-Panelist, Ameren State Tax Roundtable for Utilities & Power, co-panelist, St. Louis, Missouri May 17, 2017
“The Definitive Yearly Sales and Use Tax Guide"
Co-Panelist, ABA/IPT Advanced Sales Tax Symposium, New Orleans, Louisiana March 21, 2017
“Accounting for State Indirect and Other Transaction-Based Taxes"
Co-Panelist, NMTS, Orlando, Florida February 3, 2017
News
TC Tax Controversy Team Helps Obtain Key Taxpayer Victory at Missouri Supreme Court
Janette Lohman featured as one of Ingram's “50 Missourians You Should Know”
Janette Lohman selected as State Tax Lawyer of the Year by Finance Monthly
Janette Lohman named Eighth Circuit Regent for the American College of Tax Counsel
Janette Lohman named to SLU Law’s Hall of Fame Class of 2020
Janette Lohman named ‘Influential Woman in Tax Law’ by Law360
Congratulations to our 14 ‘Lawyers of the Year’ for 2020
Janette Lohman elected second vice president of the Institute of Professionals in Taxation
19 Thompson Coburn partners named 2013 St. Louis Lawyers of the Year