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A Pinch of SALT: Setting the Record Straight - Evidentiary Pitfalls in SALT Litigation

The point at which the evidentiary record is established in a state or local tax case varies significantly among state and local jurisdictions, and the related statutes, regulations, and rules are unclear.

August 10, 2011

The point at which the evidentiary record is established in a state or local tax case varies significantly among state and local jurisdictions, and the related statutes, regulations, and rules are unclear. In this A Pinch of SALT, Sutherland SALT attorneys Eric Tresh, Zack Atkins, Maria Todorova and Steve Kranz highlight the risks associated with establishing an evidentiary record in a state or local tax dispute as well as the consequences of failing to do so.

 

Read "Setting the Record Straight – Evidentiary Pitfalls in SALT Litigation," reprinted with permission from the August 1, 2011 issue of State Tax Notes.

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click to watch Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
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Elizabeth S. Cha, Associate
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