Who Pays Your Lawyer? A Scorecard of SALT Attorney Fee Provisions

Overview


Stephen Kranz, Diann Smith, and Eric Carstens wrote this bylined article analyzing in detail the statutes, administrative rules and court procedures governing taxpayers’ ability to recover attorney fees from tax litigation in the 50 states and the District of Columbia. The authors explained that the prospect of fee recovery can “encourage taxpayers with a strong case to stick it out and not concede because of litigation costs alone,” and thus can serve “as a necessary check on state revenue department taxing authority – allowing for meaningful scrutiny of tax administration by all and not just parties that can afford to pay for the best state tax attorneys.”