The Tax Section has published the 2022 edition of the Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers. A project of the State and Local Taxes (SALT) Committee, the guide synthesizes the admission to practice requirements faced by state and local tax lawyers representing clients in informal and formal administrative matters and in litigation in each state, the District of Columbia, and key municipalities. It is designed for state and local tax lawyers who engage in multijurisdictional practice, as well as for businesses and individuals who need to engage counsel for state and local tax matters that transcend jurisdictional boundaries.
The book is edited by Raymond J. Freda, Michael G. Galloway, David A. Hughes, and Laurie J. Stoeckmann, and contains contributions from 33 SALT lawyers.
Areas covered include admission to practice requirements for all 50 states, the District of Columbia, and significant local municipalities that have their own tax administrative agencies and jurisdictional summaries prepared by local attorneys familiar with the nuances of local law and practice. The guide also contains information regarding representing taxpayers in tax certiorari matters that are generally administered by the counties or other local municipalities, as well as practice rules for representing taxpayers through the administrative hearing bodies and the courts of law. This third edition now covers the rules for the remote practice of law in those states that have issued such rules.
“SALT lawyers often represent clients in many different jurisdictions,” notes Hughes. “This naturally leads to questions regarding admission to practice requirements at both the state and local level. This guide is an invaluable tool to help answer those questions.”
“This is a must-have resource for multistate tax practitioners in that it provides the foundational analysis for navigating the rules of practice on a state by state basis,” adds Freda.
The Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers, third edition, is available in the ABA store as a free download for Tax Section members and is also available for purchase in print.