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.

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  • On behalf of Microsoft, won a pivotal case in the District of Columbia challenging the jurisdiction’s transfer pricing audit methodology
  • On behalf of a Firm client, obtained a complete settlement concession from the District of Columbia resulting in zero additional tax due on transfer pricing audit

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  • The Legal 500
  • 2017 Award of Merit, Unclaimed Property Professionals Organization (UPPO)


  • Council on State Taxation Practitioner Connection
  • Volunteer at the DC Bar Landlord Tenant Resource Center
  • Unclaimed Property Professionals Organization, co-chair of the Government Relations Advocacy Committee


Georgetown University Law Center, JD, 1991
Miami University, BA, 1985

District of Columbia
New York

Courts / Agencies
US Court of Appeals for the Sixth Circuit
US District Court for the District of Ohio

Diann Smith

Insights & Events / Media

June 26, 2015

Tax Management Multistate Tax Report

June 4, 2015

District Of Columbia's Transfer Pricing Enforcement Program and Combined Reporting Regime: Taking ...

April 27, 2015

If Congress Doesn't Address Remote Sales Taxation, States Will

November 10, 2014

The Role of Trade Associations and Coalitions in Forming State Tax Policy

July 21, 2014

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

Focus on Tax Controversy - Summer 2014

May 12, 2014

Alenia Offers Refund Opportunities for D.C. Corporate Taxpayers

April 14, 2014

D.C. Court Gives Taxpayers Another Path to Fight OTR

February 25, 2014

Just Say No to the Standard Voluntary Disclosure Agreement

February 18, 2014

Fix It or Go Home: Revising the Uniform Unclaimed Property Act

February 10, 2014

What’s In and What’s Out for SALT in 2014









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