REPRESENTATIVE EXPERIENCE
Pilar’s recent representative experience includes:
- Representing a client in an action challenging the application of an environmental fee under Proposition 13 of the California Constitution.
- Representing a client in an action challenging the constitutionality of Modesto’s former business license tax and defending a client against allegations of California False Claims Act violations. Attorney’s fees were recovered for the client from Modesto for civil rights violations arising during litigation pursuant to Section 1983 of Title 42 of the United States Code.
- Representing a client in actions challenging the constitutionality of Indiana’s gross income tax (repealed in 2002) and New Jersey’s alternative minimum assessment tax for failure to fairly apportion the client’s gross receipts to the state.
- Representing a client in action challenging the constitutionality of Maryland’s add-back statute under the Foreign Commerce Clause.
RECENT PUBLICATIONS
- Co-author, “Demystifying Accountant-Client Privileges in State Tax Litigation,”
A Pinch of SALT, State Tax Notes (April 2, 2012)
- Co-author, “Sales and Use Taxes: Communications Services and Electronic Commerce,” BNA TM Portfolio: 1350-2nd
- Co-author, “The Implementation of ‘Market’ Sourcing Rules: Practical Concerns,” A Pinch of SALT, State Tax Notes (September 6, 2010)
- Co-author, "Combined Reporting—Amid All the Fuss There Are No Clear Winners," A Pinch of SALT, State Tax Notes (February 1, 2010)
- Co-author, “Best Practices for Creating, Maintaining, and Protecting State Income Tax Audit Files,” The Tax Executive (January–February 2010)
- Co-author, “Putting the ‘Fair’ Back in Fair Apportionment,” A Pinch of SALT, State Tax Notes (January 4, 2010)
- Co-author, "'Heads You Win, Tails I Lose' - The California Court of Appeal Denies the City of Los Angeles the Opportunity to Skirt Challenges to the City's Telephone Users Tax," IPT December Tax Report (December 2009)
- Co-author, “The Case of the Disappearing Dividends Received Deductions in California,” A Pinch of SALT, State Tax Notes (August 5, 2009)
- Co-author, “Alabama’s Add-back Case: The Trial Court Got It Right!,” State Tax Notes (May 19, 2008)
- Co-author, “The New Internet Tax Freedom Act,” Practical U.S./Domestic Tax Strategies, Vol. 8, No. 9 (2008)
- Co-author, “Too Many Grandfathers Spoil the Broth: The Potential Implications of H.R. 3678,” State Tax Notes (October 15, 2007)
- Co-author, “Too Many Grandfathers Spoil the Broth: The Failure of the Internet Tax Nondiscrimination Act?” State Tax Notes (October 1, 2007)
- Co-author, “Surveying Constitutional Theories for Challenges to the Add-back Statutes,” State Tax Notes (February 28, 2005)
- Co-author, “Remedies for Unapportioned Gross Receipts Taxes,” State & Local Tax Insights (2005)
- Co-author, “Modesto v. National Med Inc. Raises Questions About Administration of Municipal Business License Taxes,” 2003 BNA Weekly State Tax Report 22
SPEAKING ENGAGEMENTS
- Speaker, “Discussion of State Tax Cases and Issues to Watch in 2012 & Beyond,” COST Pacific Northwest Regional State Tax Seminar (August 30, 2012)
- Speaker, “California Technology Transfer Agreements,” Sutherland SALT Webinar (June 14, 2012)
- Speaker, “State Tax Consequences of Federal Tax Controversies,” TEI 2012 IRS Audits & Appeals Seminar: The Ever-Changing Face of Tax Controversy (February 21-23, 2012)
- Speaker, Strafford CPE Webinar, “State Corporate Income Tax Audits: Preparing the Case: Anticipating Critical Planning and Documentation Demands for State Examinations” (February 16, 2012)
- Speaker, “Significant State Tax Litigation Around the Country,” TEI Arizona Chapter Meeting (November 8, 2011)
- Speaker, “The Framework That Shapes and Constrains California's Tax System,” 2011 Annual Meeting of the California Tax Bar and California Tax Policy Conference (November 3-5, 2011)
- Speaker, “Latest and Greatest in State Tax,” COST Pacific Northwest Regional Meeting (September 22, 2011)
- Speaker, TerraLex Annual Meeting (June 3, 2011)
- Speaker, “State Tax Consequences of Federal Tax Controversies,” TEI Oklahoma Chapter Meeting (May 19, 2011)
- Speaker, “Waive or Walk: Considerations for Extending Statutes of Limitation,” TEI 2011 Spring Seminar (April 27, 2011)
- Speaker, “State Tax Consequences of Federal Tax Controversies,” TEI 2011 IRS Audits & Appeals Seminar (February 22-24, 2011)
- Speaker, “Litigation/Legislation Update” and "Intercompany Accounting Issues," TEI Seattle Chapter State and Local Tax Update (February 9, 2011)
- Speaker, “Jurisdiction to Tax,” STARTUP State Tax Roundtable for Utilities and Power (November 2-3, 2010)
- Speaker, “Corporate Income Tax: Compiling and Maintaining Audit Files,” Strafford Webinar (August 17, 2010)
- Speaker, “Introduction to State Franchise and New Worth Taxes,” TEI State & Local Tax Course (July 14, 2010)
- Speaker, “Managing Protests,” TEI State & Local Tax Course (July 15, 2010)
- Speaker, “SALT Current Developments,” TEI Baltimore/Washington Chapter (May 24, 2010)
- Speaker, “The Dangers of Unreliable Intercompany Accounting in Separate Company States and Other Issues,” TEI Nashville Chapter (April 29, 2010)
- Speaker, “The Dangers of Unreliable Intercompany Accounting” and “Nexus Evolution: Legislation, Regulation, and Litigation,” TEI Cincinnati Chapter (April 26, 2010)
- Speaker, “State and Local Tax Trends Every Practitioner Should Know,” DC Bar Taxation Section/State and Local Tax Committee (April 22, 2010)
- Speaker, “Recent Tax Legislation and Cases,” TEI New York Chapter (February 24, 2010)
- Speaker, “State and Local Tax Developments—The Dangers of Unreliable Intercompany Accounting in Separate Company States and Other Issues,” TEI Webinar Learning Network (January 12, 2010)
- Speaker, “Latest & Greatest in State Tax Litigation,” COST Mid-Atlantic Regional Seminar (December 21, 2009)
- Speaker, “Non-Income Taxes: Past, Present, and Future” and “ Latest & Greatest in State Tax Litigation,” TEI Rochester Chapter (December 2, 2009)
- Speaker, “State Tax Planning and Defending Planning,” TEI Philadelphia Chapter (November 18, 2009)
- Speaker, “California - A State of Confusion” and “Update on Significant State and Local Tax Litigation,” COST Southwest/West Region State Tax Meeting (November 12, 2009)
- Speaker, “Sales & Use Tax Strategies” and “Sales & Use Tax Legislative Updates,” ONESOURCE User Conference (October 19, 2009)
- Speaker, “Discussion of Latest & Greatest Tax Litigation,” COST Mid-West Regional Tax Seminar (October 1, 2009)
- Speaker, “State and Local Tax Current Developments,” TEI Baltimore-Washington Chapter (June 15, 2009)
- Speaker, “Selected Issues in State Tax Controversy,” Sutherland Tax Education Series VII (April 29, 2009)
- Speaker, Morrison & Foerster Annual State & Local Tax Update, San Francisco, Palo Alto & Denver offices (2003–2008)
- Speaker, Strafford Tax Teleconferences (2007–2008)
- Speaker, TEI Tax Conference, Los Angeles (2007)
- Speaker, Broadband Tax Institute (2007)
