REPRESENTATIVE EXPERIENCE Steve’s recent representative experience includes:
- Representing a coalition of companies opposed to state efforts to impose tax on digital products and services.
- Representing a coalition of companies opposed to the Multistate Tax Commission-led effort to rewrite the Uniform Division of Income for Tax Purposes Act.
- Representing a communications company seeking modifications to federal legislation impacting state and local sales tax collection and administration.
- Representing companies seeking to address their views on simplification of state and local sales tax through the Streamlined Sales Tax Governing Board.
- Representing numerous Fortune 500 companies in developing and executing state tax policy advocacy plans.
PROFESSIONAL AND COMMUNITY INVOLVEMENT
- Member, American Bar Association
- Member, U.S. Supreme Court Bar
- Member and former Chair, State and Local Tax Committee, District of Columbia Bar
- Former President, Business Advisory Council, Streamlined Sales Tax Governing Board
RECENT PUBLICATIONS AND SPEAKING ENGAGEMENTS
- Co-author, "To Be or Not to Be... the MTC," A Pinch of SALT, State Tax Notes (January 2, 2012)
- Co-author, “Setting the Record Straight – Evidentiary Pitfalls in SALT Litigation,” A Pinch of SALT, State Tax Notes (August 1, 2011)
- Co-author, “D.C.’s Attempt to Force Remote Sellers to Collect Sales Tax,” A Pinch of SALT, State Tax Notes (July 11, 2011)
- Co-author, “No Sale! MTC Proposes to Limit Receipts Included in the Sales Factor,” LexisNexis Law Center (May 5, 2011)
- Co-author, “Taxing the Virtual World… And Beyond,” A Pinch of SALT, State Tax Notes (May 2, 2011)
- Co-author, “BATSA Up: Congress Once Again Considers Nexus Legislation,” LexisNexis Law Center (April 22, 2011)
- Co-author, “Shades of Gray: District of Columbia Combined Reporting Unveiled,” LexisNexis Law Center (April 14, 2011)
- Co-author, “Another Brick in the Wall,” A Pinch of SALT, State Tax Notes (January 3, 2011)
- Co-author, “Is Quill Dead? At Least One State Has Written the Obituary,” A Pinch of SALT, State Tax Notes (August 2, 2010)
- Co-author, “D.C. Launches Tax Amnesty Program Today,” Lexology (August 2, 2010)
- Co-author, “Federal Framework for Digital Taxation – Don’t (Unfairly) Tax My Download,” LexisNexis Law Center (July 9, 2010)
- Author, “Colorado’s Big Brother Law Tracks Online Consumer Purchases,” Information Week (May 26, 2010)
- Co-author, “House Committee Holds Hearing on State Taxation and Role of Congress in Developing Apportionment Standards,” LexisNexis Law Center (May 10, 2010)
- Co-author, “Colorado’s End Run—Clever, Coercive, and Unconstitutional,” A Pinch of SALT, State Tax Notes (April 5, 2010)
- Co-author, “Send Lawyers, Guns, and Money,” A Pinch of SALT, State Tax Notes (October 5, 2009)
- Co-author, "Bad Deal and Bad Debt," A Pinch of SALT, State Tax Notes (September 7, 2009)
- Co-author, “Amnesty 101—Grading the Landscape,” A Pinch of SALT, State Tax Notes (June 12, 2009)
- Co-author, “Letting Ohio’s CAT Out of the Bag,” A Pinch of SALT, State Tax Notes (October 6, 2008)
- Author, “Best and Worst of State Tax Administration: COST Scorecard on Appeals, Procedural Requirements,” COST (2001, 2004, 2007)
- Author, “50-State Study and Report on Telecommunications Taxation,” COST (2001, 2004)
- Author, “COST Supports Federal Legislation With Carrot-and-BAT Approach,” State Tax Notes (October 20, 2003)
- Speaker, 2012 Institute for Professionals in Taxation Sales Tax Symposium (September 30-October 3, 2012)
- Speaker, “CEO Strategies,” Internet Retailer Conference and Exhibition (June 6, 2012)
- Speaker, "Telecommunications Controversies – Why and How Communications Companies Continue to Be a Favorite Target of State and Local Tax Authorities" and "Cloudy, with a Chance of TAX! Considerations to Minimize Tax Obligations on Cloud Services," 2012 TeleStrategies’ Telecommunications Taxation Conference (May 16-18, 2012)
- Speaker, “To Be or Not to Be: The MTC’s Audit Authority,” COST 2012 Spring Audit Session/Income Tax Conference (May 15-18, 2012)
- Speaker, “Taxing Services as Tangible Personal Property - Can the States Do It?,” Restaurant Industry Sales Tax Audit Professionals: Sales and Use Tax Audit Issues Roundtable (April 24, 2012)
- Speaker, "Transfer Pricing: Are the States Taking the Gloves Off?" TEI: 62nd Midyear Conference (March 25, 2012)
- Speaker, “State and Local Tax M&A Issues,” TEI Dallas Chapter Meeting (February 21, 2012)
- Speaker, “Digital Goods and Services Taxes and the Age of Cloud Computing,” TechAmerica Bi-Annual State Government Affairs Winter Meeting (January 12, 2012)
- Speaker, "E-Commerce and Cyberspace State Tax Issues" and "State Tax Policy Update: 2011 and Beyond," Council on State Taxation: Minneapolis Regional Meeting (November 15, 2011)
- Speaker, “State Tax Litigation Tactics: A Review of Issues Associated with Statute of Limitations, Burdens of Proof and Establishing a Full Record,” TEI Arizona Chapter Meeting (November 8, 2011)
- Speaker, “Online Sales Tax and E-Fairness,” 2011 Georgia Chamber Tax Forum (November 3, 2011)
- Speaker, “Transfer Pricing - Audits/Assessments,” Paul J. Hartman State and Local Tax Forum (October 25-27, 2011)
- Speaker, “Taxation on Digital Goods and Taxing Cloud Computing,” IPT Luncheon (October 24, 2011)
- Speaker, "How the BTI Membership is Working Together to Impact the Policy World," BTI Annual Conference (October 23-26, 2011)
- Speaker, "Enough Already: Inappropriate Use of Transfer Pricing and Third Party Auditors by States," COST Annual Meeting (October 19-21, 2011)
- Speaker, "Recent Developments in Online Sales Taxes," The Tax Foundation State Tax Working Group Call (October 13, 2011)
- Speaker, “Taxing Service as Tangible Personal Property: Can the States Do It?” and "Nexus and Reporting: Where Have We Been, Where Are We Going?” IPT Sales & Use Tax Symposium (September 25-28, 2011)
- Speaker, “Digital Goods," Wireless Tax Group Meeting (September 21-22, 2011)
- Speaker, “Federal Legislative Updates,” NESTOA Annual Meeting (September 19-21, 2011)
- Speaker, NCSL Executive Committee Task Force on State and Local Taxation of Communications and Electronic Commerce (August 7, 2011)
- Speaker, “Hey You! Get Off of My Cloud!,” IPT Annual Conference (June 26-29, 2011)
- Speaker, “SALT Litigation Hot Topics,” Southeastern Association of Tax Administrators Annual Conference (June 26-29, 2011)
- Speaker, “Dealing with a New Trend: Transfer Pricing Assessments,” COST 2011 Spring Audit Sessions/Income Tax Conference (May 22-25, 2011)
- Speaker, "State Legislative Scorecard," TEI Denver Chapter SALT Meeting (May 20, 2011)
- Speaker, National Conference of State Legislatures Spring 2011 Meeting (May 5-7, 2011)
- Speaker, “Legislative Trends and Predictions for the Current Legislative Session,” DC Bar State Tax Lunchl (April 28, 2011)
- Speaker, “Discussion of Contingent Fee Audits,” TEI Monthly Call (April 28, 2011)
- Speaker, “Sales Tax in a Virtual Economy,” TEI Minnesota Chapter 28th Annual Presidents Meeting (April 20-21, 2011)
- Speaker, “Jeopardy Assessments and Taxpayers' Rights Advocates,” Advanced Sales/Use Tax Seminar (March 22-23, 2011)
- Speaker, “Taxing Software, Digital Goods and Outsourcing to the Cloud," COST Sales Tax Conference (March 6-9, 2011)
- Speaker, “Digital Sales and Use Taxes: Are State and Local Governments Overreaching By Taxing Digital “Goods” and Cloud Media Services?,” Entertainment & Technology Law Conference Series (February 28, 2011)
- Speaker, "Sales Tax Developments," TEI Seattle Chapter State and Local Tax Update (February 9, 2011)
- Speaker, “Sales and Use Tax in the Virtual Economy,” National Multistate Tax Symposium—Multistate Tax: Navigating an Economy in Transition (February 2-3, 2011)
- Speaker, “Streamlined Sales Tax Governing Board—Status Report,” NCSL Task Force Meeting (November 19, 2010)
- Speaker, “National Developments and Trends in State Taxes,” MACPA & MSBA 2010 Advanced Tax Institute (November 1-5, 2010)
- Speaker, “Discussion of Latest & Greatest State Tax Litigation,” Council on State Taxation (COST) Pacific Northwest Regional State Tax Seminar (June 17, 2010)
- Speaker, “Digital Age SALT Issues—Applying Old Rules to New Technology,” COST Pacific Northwest Regional State Tax Seminar (June 17, 2010)
- Speaker, "The Taxation of Digital Goods—Equality or Desperation?” Institute for Professionals in Taxation (IPT) 34th Annual Conference (June 27–30, 2010)
- Speaker, “Fighting the Good Fight—Communication Industry Efforts to Ensure Sound Tax Policy in a Deficit Environment,” TeleStrategies’ Communications Taxation (May 18–19, 2010)
- Speaker, "Don't Get Lost: Navigation of an Income or Sales Tax Dispute Through the D.C. Administration and Courts," DC Bar Judicial and Bar Conference (April 8, 2010)
- Speaker, "Sexy Advertising Tax Talk," Performance Marketing Association Industry Report (March 24, 2010)
- Speaker, "Electronic Commerce and the Taxation of Digital Products," Council on State Taxation (COST) Sales Tax Conference and Audit Session (February 22, 2010)
- Speaker, "Tax Analyst Sales Taxes on Internet Sales: Are 'Amazon' Laws the Answer?" (February 5, 2010)
- Speaker, "Update, and Main Street Fairness Act Taxing Business," Governing Outlook in the States and Localities (February 3, 2010)
- Speaker, "Taxation of Digital Products, Streamlined Sales and Use Tax Governing Board," National Conference of State Legislatures (NCSL) Task Force on State and Local Taxation of Communications and Electronic Commerce, (January 29, 2010)
- Speaker, "State Taxation," TechAmerica Biannual State Government Affairs (SGA) Meeting (January 26, 2010)
- Speaker, American Legislative Exchange Council Predatory Tax Academy (December 3, 2008)
- Speaker, NCSL Task Force on State and Local Taxation of Telecommunications and Electronic Commerce Meeting (November 21–22, 2008)
- Speaker, Tax Executives Institute (TEI) Portland Chapter Seminar (November 19, 2008)
- Speaker, 2008 IPT Income Tax Symposium (November 4–7, 2008)
- Speaker, COST Southwest/West Regional State Tax Seminar (November 3, 2008)
- Speaker, 15th Annual Paul J. Hartman State and Local Tax Forum (October 28–30, 2008)
- Speaker, 2008 IPT Sales and Use Tax Symposium (September 22–25, 2008)
- Speaker, Fall 2008 Wireless Tax Group (September 16–18, 2008)
- Speaker, Southeastern Association of Tax Administrators Conference (July 13–16, 2008)
- Speaker, Section of Taxation 2008 Annual Meeting, American Bar Association (May 8–10, 2008)
- Speaker, DC Bar State and Local Tax Committee (May 7, 2008)
- Speaker, New Mexico Tax Research Institute Annual Policy Conference (May 1–2, 2008)
- Speaker, 2008 COST Intermediate/Advanced State Tax School (April 27–May 1, 2008)
- Speaker, TEI Connecticut Valley Chapter (April 3, 2008)
- Speaker, 2008 ABA/IPT Sales Tax Seminar (March 10–14, 2008)
- Speaker, 2008 COST Sales Tax Conference (February 27–28, 2008)
- Speaker, Houston Chapter TEI School (February 15, 2008)
- Speaker, Chicago Area IPT Meeting (February 13, 2008)
- Speaker, 2008 COST Basic State Tax School (January 27–February 1, 2008)
- Speaker, 2008 Governing Outlook in the States Conference (January 29–30, 2008)
- Speaker, Section of Taxation 2008 Midyear Meeting, American Bar Association (January 17–19, 2008)