I am a member of McDermott's State and Local Tax Practice Group. I recently argued a statute of limitations appeal before the Washington, D.C. Court of Appeal. Last year, I won a summary judgment motion before the District of Columbia Office of Administrative Hearings regarding the invalidity of a controversial transfer pricing audit and assessment methodology used by DC and several other states, such as New Jersey. I have also recently challenged the use of a jeopardy assessment to prevent the SOL from expiring even though there was no flight or financial risk from the taxpayer. I continue my work of almost two decades with the Multistate Tax Commission representing business taxpayers on matters as diverse as telecommunication services apportionment, Section 18 distortion, and revisions to UDITPA adopting a market sourcing model for sales of other than tangible personal property. I also continue to offer both sales tax and income tax nexus advice to companies with new business models not specifically addressed or contemplated by existing nexus guidance. Finally, I provide unclaimed property advice and advocacy to companies undergoing audits, seeking to come into compliance, or instituting an internal compliance program.