Diann Smith is a member of Sutherland’s Tax Practice Group concentrating on state and local tax matters. She focuses her practice on the full range of situations in which state and local tax challenges arise: compliance, controversy, planning and legislative activity. Diann’s work for clients addresses nexus, tax base, business/non-business income classification, apportionment and FIN 48 compliance issues, among others. She also counsels clients on unclaimed property law matters such as multi-state unclaimed property compliance and voluntary disclosure opportunities. Additionally, Diann advises clients on state and local tax policy issues, such as the impact of new legislative tax and budget proposals and draft administrative regulations. She has experience working with clients operating in many different markets and industries including insurance and communications services.

Diann is heavily involved in representing client interests before the Multistate Tax Commission (MTC). Recently, she prepared and presented comments to various committees of the MTC, as well as to the entire Commission, on the Uniform Law Commission’s project to review and revise the Uniform Division of Income for Tax Purposes Act, as well as the MTC’s Proposed Model Regulation for Apportionment of Income from the Sale of Telecommunications and Ancillary Services.

Before joining Sutherland, Diann served as General Counsel for the Council On State Taxation (COST). While at COST, she worked on nearly every major state and local tax issue confronting multi-state businesses. Her specific responsibilities at COST included writing amicus briefs, drafting legislation, commenting on proposed legislation and regulations, and serving as a resource for COST members with state tax, legal and procedural questions.

Diann was an adjunct professor at Georgetown University Law Center for the LL.M. in Taxation program from 1998 to 2005. She served as a law clerk to the Honorable Alan E. Norris of the U.S. Court of Appeals for the Sixth Circuit in 1991 and 1992.