Diann Smith focuses her practice on state and local taxation and unclaimed property advocacy. Diann advises clients at any stage of an issue, including planning, compliance, controversy, financial statement issues and legislative activity. Her goal is to find the most effective method to achieve a client’s objective regardless of when or how an issue arises. Diann emphasizes the importance of defining a client’s objective – whether it is finality of a frequently audited issue, quick resolution of a stand-alone tax liability, or avoiding competitive disadvantages in the application of a tax. The defined objective then governs the choice of the path to a solution.
Her clients span a broad range of industries, including transportation, retail, government contractors, information services, emerging technologies, financial services, health care, digital and cloud computing services, and oil and gas. Diann has represented clients on nexus, tax base, business/non-business income classification, apportionment and ASC 740-10 compliance issues. She has also counseled clients on multi-state unclaimed property compliance and voluntary disclosure opportunities, and has contributed as a co-author for a cert petition filed before the US Supreme Court. She serves as outside counsel on state tax and unclaimed property matters for the Entertainment Software Association and the National Retail Federation.
Diann has significant experience representing clients before the Multistate Tax Commission (MTC). Previously, she was counsel at another international law firm, where she also focused on state and local taxation. She also served as general counsel for the Council on State Taxation (COST). While at COST, Diann worked on nearly every major state and local tax issues confronting multi-state businesses. From 1998 to 2005, she was an adjunct professor at Georgetown University Law Center for the LLM in Taxation program.
While in law school, Diann was an editor of the Georgetown Law Journal. She served as a law clerk to the Honorable Alan E. Norris of the US Court of Appeals for the Sixth Circuit in 1991 and 1992.
Diann is a frequent contributor to various external publications, and has co-authored Bloomberg BNA Tax Portfolios – Income Taxes: Principles of Formulary Apportionment (Portfolio 1150), a significant volume of research.
Education
Georgetown University Law Center, JD, 1991
Miami University, BA, 1985
Admissions
District of Columbia
New York
Courts / Agencies
US Court of Appeals for the Sixth Circuit
US District Court for the District of Ohio
Counsel | Washington, DC
Washington, DC: +1 202 756 8241
Washington, DC: +1 202 756 8087
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On the Subject / November 18, 2016
Law360 / April 21, 2016
Tax Notes / State Tax Today / January 5, 2016
Tax Notes / State Tax Today / November 3, 2015
Bloomberg BNA's State Tax Advisory Board Roundtable / June 26, 2015
Tax Management Multistate Tax Report
Global Tax Weekly / June 4, 2015
District Of Columbia's Transfer Pricing Enforcement Program and Combined Reporting Regime: Taking ...
State Tax Notes / April 27, 2015
If Congress Doesn't Address Remote Sales Taxation, States Will
State Tax Notes / November 10, 2014
The Role of Trade Associations and Coalitions in Forming State Tax Policy
State Tax Notes Special Report / July 21, 2014
Who Pays Your Lawyer? A Scorecard of SALT Attorney Fee Provisions
Tax Notes / State Tax Today / May 12, 2014
Alenia Offers Refund Opportunities for D.C. Corporate Taxpayers
State Tax Today / April 14, 2014
D.C. Court Gives Taxpayers Another Path to Fight OTR
On the Subject / April 7, 2014
Tax Notes / February 25, 2014
Just Say No to the Standard Voluntary Disclosure Agreement
Tax Notes / February 18, 2014
Fix It or Go Home: Revising the Uniform Unclaimed Property Act
Tax Notes / February 10, 2014
What’s In and What’s Out for SALT in 2014
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MarketPlace / October 15, 2019
Here’s What Happens to Your Unclaimed Money — and How You Can ...
Law360 / February 13, 2019
Tax Notes / December 28, 2018
Repatriation Raises Due Process Issues, State Practitioner Says
Law360 / December 21, 2018
Tax Notes / September 28, 2018
Law360 / August 30, 2018
Washington, DC / Tax Notes / Worldwide Tax Daily / January 30, 2018
Washington, DC / Tax Notes / State Tax Today / December 6, 2017
Repatriation, Expensing Proposals in Tax Reform Bills Could Affect States, Experts Say
Washington, DC / Bloomberg BNA Daily Tax Report / December 6, 2017
The National Law Journal / December 5, 2017
Lawyers Say Fed. Regulators Likely Will Closely Scrutinize Aetna-CVS Deal
The Lawyer / December 4, 2017
The New York Times / December 4, 2017
McDermott Multidisciplinary Team Advises CVS in Acquisition of Aetna
The Deal Pipeline / December 4, 2017
MSN Money / December 4, 2017
CVS to acquire Aetna for $69 billion in year's largest acquisition
The Deal Pipeline / December 4, 2017
The Wall Street Journal / December 3, 2017
McDermott Multidisciplinary Team Advises CVS in Acquisition of Aetna as Reported By ...
Fox Business / December 3, 2017
Law360 / December 3, 2017
The Financial Times / December 3, 2017
Tax Notes / State Tax Today / November 6, 2017
Washington, DC / Tax Notes / State Tax Today / October 10, 2017
Washington, DC / Tax Notes / State Tax Today / September 26, 2017
Washington, DC / Tax Notes / State Tax Today / September 25, 2017
What Does 'No Regulation Without Representation' Really Mean?
Washington, DC / Law360 / September 14, 2017
Washington, DC / Tax Notes / State Tax Today / August 10, 2017
Washington, DC / Tax Notes / State Tax Today / July 10, 2017
Is the Streamlined Sales and Use Tax Agreement Still Relevant?
Washington, DC / Overlawyered / June 23, 2017
Michigan, DC Consider Bounties for Turning In Those Who Underpay Taxes
Washington, DC / Tax Notes / State Tax Today / May 22, 2017
Washington, DC / Tax Notes / State Tax Today / May 1, 2017
Washington, DC / Tax Notes/State Tax Today / April 11, 2017
Special Master to Preside Over Delaware Unclaimed Property Case
Washington, DC / Law360 / April 3, 2017
Delaware's New Escheat Rules Keep Troubling Estimation Methods
Accolades & Rankings / March 20, 2017
Diann Smith Receives 2017 Award of Merit from the Unclaimed Property Professionals of ...
Washington, DC / Tax Notes / State Tax Today / March 6, 2017
Tax Notes / State Tax Today / January 30, 2017
Delaware Legislature Sends Unclaimed Property Bill to Governor
Bloomberg BNA Weekly State Tax Report / January 23, 2017
Tax Notes / State Tax Today / January 4, 2017
Quill or be Quilled: A Review of 2016 and Predictions for 2017
Tax Notes / State Tax Today / December 16, 2016
Tax Notes / State Tax Today / November 22, 2016
Tax Notes / State Tax Today / October 3, 2016
Tax Notes / State Tax Today / September 29, 2016
Delaware Federal Judge Draws on Recent Cases to Dismiss Unclaimed Property Challenge
Tax Notes / State Tax Today / September 1, 2016
Practitioners React to Delaware Official's Unclaimed Property VDA Changes
Tax Notes / State Tax Today / August 26, 2016
Goodlatte Releases New Draft of Online Sales Tax Legislation
Tax Notes / State Tax Today / August 12, 2016
Delaware Settles Controversial Unclaimed Property Case, Will Review Audit Practices
TheCorporateCounsel.net (blog) / August 10, 2016
Escheatment: “Has Delaware Engaged In a Game That Shocks The Conscience?”
Tax Notes / State Tax Today / August 8, 2016
Will Multistate Tax Compact Cases Come Back to Haunt States?
Tax Notes / State Tax Today / July 12, 2016
Uniform Law Commission Prepares to Vote on Model Unclaimed Property Act
Tax Notes / State Tax Today / July 1, 2016
Delaware Unclaimed Property Audit Procedures 'Shock the Conscience,' Federal Court Says
Washington, DC / Tax Notes / State Tax Today / July 1, 2016
D.C. Court of Appeals Vacates and Remands Transfer Pricing Suits
Tax Notes / State Tax Today / June 28, 2016
The Pitfalls and Considerations for Drafting State Tax Legislation
Tax Notes / State Tax Today / June 22, 2016
Panelists Highlight Remaining Issues in Draft Unclaimed Property Statute
Tax Notes / State Tax Today / June 9, 2016
States Sue Delaware for Keeping Millions in Unclaimed Property
Tax Notes / State Tax Today / April 11, 2016
Tax Notes / State Tax Today / March 31, 2016
Unclaimed Property Statute Not a Ponzi Scheme, Oklahoma Supreme Court Holds
Bloomberg BNA Weekly State Tax Report / March 14, 2016
SCOTUS Signals Interest in California Unclaimed Property Case
Tax Notes / State Tax Today / March 4, 2016
Justices Alito and Thomas Welcome Challenge to States' Unclaimed Property Laws
Tax Notes / State Tax Today / February 16, 2016
Tax Notes / State Tax Today / February 11, 2016
Uniform Law Commission, Delaware Release Draft Unclaimed Property Guidance
Tax Notes / State Tax Today / February 1, 2016
Tax Notes / January 19, 2016
Naming Stranburg to MTC Post Likely Cinches Transfer Pricing Program, Kranz Says
Tax Notes / State Tax Today / January 11, 2016
Tax Notes / State Tax Today / January 4, 2016
California Supreme Court Holds Compact Is Not Binding in Gillette
Tax Notes / State Tax Today / November 23, 2015
Whose Fee Is It Anyway? When States Should Pay Up in Tax ...
Tax Notes / State Tax Today / October 19, 2015
Tax Notes / State Tax Today / October 8, 2015
Heated Discussion Expected at Uniform Unclaimed Property Act Revision Meeting
Tax Notes / State Tax Today / September 28, 2015
Bloomberg BNA SALT Talk Blog / September 11, 2015
State Tax Notes / August 24, 2015
Tax Notes/State Tax Today / August 11, 2015
Tax Notes / State Tax Today / July 8, 2015
Tax Notes / State Tax Today / July 7, 2015
Norquist Illogical and Wrong About Taxation Without Representation
Bloomberg BNA SALT Talk Blog / June 26, 2015
Tax Notes / State Tax Today / June 23, 2015
SALT Community Reacts to Minnesota Tax Court's Kimberly-Clark Decision
Tax Notes / State Tax Today / June 22, 2015
Delaware Senate Passes Unclaimed Property Reform Legislation
Breaking Energy / June 13, 2015
Bloomberg BNA SALT Talk Blog / May 29, 2015
Tax Notes / State Tax Today / May 27, 2015
Tax Notes / State Tax Today / May 27, 2015
News Analysis: Wynne Answers 1 Question but Raises Many More
Bloomberg BNA / May 18, 2015
Maryland Must Credit Out-of-State Taxes or Find Other Cure for Discriminatory Regime
Tax Notes / State Tax Today / April 28, 2015
If Congress Doesn't Address Remote Sales Taxation, States Will
Bloomberg BNA SALT Talk Blog / April 24, 2015
Tax Notes / State Tax Today / April 20, 2015
DMA Briefing Order Raises Questions on Comity, Quill, and CSX
Tax Notes / State Tax Today / March 3, 2015
Practitioners Oppose Commission's Unclaimed Property Act Revisions
Tax Notes / State Tax Today / February 24, 2015
Tax Notes / State Tax Today / January 27, 2015
Tax Notes / State Tax Today / December 24, 2014
Tax Notes / State Tax Today / December 5, 2014
D.C. Likely to Appeal 3 Transfer Pricing Suits, Stalling Similar Cases
Tax Notes / State Tax Today / December 1, 2014
Tax Notes / State Tax Today / November 10, 2014
The Role of Trade Associations and Coalitions in Forming State Tax Policy
Tax Notes / State Tax Today / October 30, 2014
Practitioners Predict Resurgence in Due Process Clause's Importance in SALT
Tax Notes / State Tax Today / October 28, 2014
Michigan's Retroactive Repeal of Compact Now an Issue in Multiple Courts
Tax Notes / State Tax Today / October 6, 2014
Michigan's Retroactive Repeal of Compact Raising Questions About Prior MTC Audits
Tax Notes / State Tax Today / September 2, 2014
Tax Notes / State Tax Today / August 26, 2014
Defendants File Motion to Dismiss Delaware Unclaimed Property Qui Tam Suit
Tax Notes / State Tax Today / August 4, 2014
Defendants File Motion to Dismiss Delaware Unclaimed Property Qui Tam Suit
State Tax Today / July 23, 2014
Who Pays Your Lawyer? A Scorecard of SALT Attorney Fee Provisions
Tax Notes / State Tax Today / July 15, 2014
Michigan Supreme Court Rules for IBM in Compact Election Case
Tax Notes / State Tax Today / July 2, 2014
U.S. Supreme Court Grants Cert in Direct Marketing Association and Alabama 4...
Tax Notes / State Tax Today / June 30, 2014
Tax Notes / June 19, 2014
Tax Notes / State Tax Today / June 19, 2014
Panelists Discuss How States' Tax Experience Can Inform Global Tax Reform
Tax Notes / State Tax Today / May 12, 2014
Appellant in CDR Systems Corp. Files Petition for Rehearing With Oklahoma Supreme ...
Tax Notes / State Tax Today / May 5, 2014
State Tax Today / April 17, 2014
Delaware Unclaimed Property Voluntary Disclosure Agreement Program Winds Down
Tax Notes / March 31, 2014
Bloomberg BNA Legal & Business Blogs / January 6, 2014
State Tax Snapshot: Unanswered Questions in the 'Wild West' of Click-Through Nexus
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