Carley Roberts brings extensive experience advising clients on California state tax matters, including representation before the California Franchise Tax Board and the State Board of Equalization. Nationally recognized for her leadership in California, Carley’s experience includes all aspects of state and local tax with a focus on controversy and litigation before administrative bodies and trial and appellate courts in jurisdictions across the country.
Carley represents a wide range of clients (technology, financial and communications service providers; energy and media businesses; retailers; and manufacturers) on an array of state and local tax issues, including apportionment, characterization of income, combination, nexus and e-commerce. She also regularly litigates and advises individuals on residency and source of income issues. Carley has particular proficiency in matters involving income and franchise taxes, sales and use taxes, local taxes and unitary property taxation.
Carley is past Chair of the Taxation Section of the California State Bar. She is a former Chair of the California Tax Policy Conference—the leading conference on developments in the bellwether state for state tax policy. In addition to being a sought-after speaker, Carley contributes to publications such as Tax Analysts’ State Tax Notes and BNA’s Tax Management Weekly State Tax Report.
Carley has been the recipient of numerous awards and is regularly featured in the legal profession’s “best of” and “who’s who” lists. She was honored by Tax Analysts as one of its 2016 Outstanding Women in Tax for having a significant impact on tax practice and tax policy. She was also recognized as a key influencer in SALT and featured in a “State Tax Spotlight,” published by State Tax Today. Carley was also named a Law360 2014 Tax MVP of the Year for having the biggest wins and making the most significant contributions to the SALT community.
Awards and Rankings
Recognized as one of Tax Analysts' "Outstanding Women in Tax" (2016)
Recognized by The Legal 500 United States in the area of tax controversy (2015)
Recognized by Law360 as "Tax MVP of the Year" (2014)
Recipient, V. Judson Klein Award (2013)
Recognized by Chambers USA: America’s Leading Lawyers for Business in the area of State and Local Tax (2007-2008, 2011-2016)
Recognized by Northern California Super Lawyers in the area of Tax (2011-2015)
Recipient, The Wiley W. Manual Award for Pro Bono Legal Services (2005-2012)
Chair, Taxation Section of the California State Bar (2011)
Chair/Chair Emeritus, California Tax Policy Conference (2007-2014)
Advisor, Executive Committee, Taxation Section of the California State Bar (2013-2015)
Member, Executive Committee, Taxation Section of the California State Bar (2007-2012)
Chair, State and Local Tax Committee of the Taxation Section of the California State Bar (2006)
Chair, Taxation Section of the Sacramento County Bar (2006)
Editorial Advisory Board Member, American Bar Association’s The State and Local Tax Lawyer (2001-2005)