Steve Kranz is a member of Sutherland's Tax Practice Group, where
he focuses on state tax controversy and tax policy matters.
Steve engages in all forms of
taxpayer advocacy including audit defense and litigation, legislative
monitoring, and the formation and leadership of taxpayer coalitions. He defends
clients in tax audits through the appeal and litigation cycles, and is experienced
in handling audits by the Multistate Tax Commission. In addition to traditional
tax controversy matters, Steve represents clients before state legislatures,
the U.S. Congress, National Conference of State Legislatures, National
Governors Association, Multistate Tax Commission, Streamlined Sales Tax
Governing Board and the Federation of Tax Administrators.
Before joining the firm, Steve
served as General Counsel to the Council On State Taxation (COST), a trade
association based in Washington, D.C., which represents the interests of more
than 600 of the nation's largest taxpayers on issues of state and local
taxation. He began his legal career as a trial lawyer for the U.S. Department
of Justice, Tax Division, where he spent six years litigating tax cases in U.S.
District Court. Steve then served as Chief Counsel for the District of
Columbia's Office of Tax and Revenue, where he represented the city on tax
policy and administrative matters.
profile on www.martindale.com
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
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.
Access Diann Smith's
Martindale-Hubbell profile on www.martindale.com
Beth Freeman is a member of Sutherland's Tax Practice Group
focusing her practice in the area of state and local tax.
Beth participated in Sutherland's
Summer Associate Program in 2008 and served as a judicial intern for the
Honorable Marilyn Skoglund of the Vermont Supreme Court. She also has extensive
corporate management experience in client development, sales support,
technology and customer service in the software and communication industries.
Beth's bar admission is pending
in the District of Columbia and New York. Her work is being supervised by
principals of the firm.