Diann Smith is counsel in the law firm of McDermott Will & Emery LLP and is based in the Firm's Washington, D.C., office. Diann focuses her practice on state and local taxation with an emphasis on tax challenges relating to compliance, controversy, planning and legislative activity. Diann has experience representing clients in nexus, tax base, business and non-business income classification, apportionment and FIN 48 compliance issues. She has also counseled clients on multi-state unclaimed property compliance and voluntary disclosure opportunities. Diann has represented clients from a broad range of industries, including retail, insurance and communications services. Diann has significant experience representing clients before the Multistate Tax Commission (MTC). Prior to joining McDermott, Diann was counsel at another international law firm, where she also focused on state and local taxation. She also previously served as general counsel for the Council On State Taxation (COST). While at COST, Diann worked on nearly every major state and local tax issue confronting multi-state businesses. From 1998 to 2005, Diann was an adjunct professor at Georgetown University Law Center for the LL.M. in taxation program.
J.D., Georgetown University Law Center
B.A., Miami University
Bloomberg Tax Management Portfolios
Income Taxes: Principles of Formulary Apportionment (Portfolio 1150)
This Portfolio discusses the apportionment of income for state tax purposes and provides insight into the history and issues of relevant methods.