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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

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

"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

"Corporate Income Tax Apportionment Issues May Dissapper"
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