Kathryn H. Michaelis

Kathryn H. Michaelis


Rath Young Pignatelli, P.C.

Recognized since 2017

Concord, New Hampshire

Practice Areas

Litigation and Controversy - Tax

Tax Law

Lawyer of the Year Badge - 2020 - Tax Law
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Kathryn is a shareholder of the firm and a member of the firm’s Tax Practice Group, where she concentrates her practice in assisting clients with state and local tax matters. Kathryn’s practice focuses on matters before the New Hampshire Department of Revenue Administration, the Massachusetts Department of Revenue, and the Vermont Department of Taxes.

Prior to joining the firm in 2007, she was with the state and local tax practice of PricewaterhouseCoopers, LLP in its Chicago office. She specialized in income/franchise tax consulting and audit defense for multistate and multinational businesses. Prior to then, Kathryn served as Special Assistant Attorney General for the Income Tax Litigation Unit of the Illinois Department of Revenue.

Kathryn has represented clients on numerous state and local tax matters in the New England states, including but not limited to:

  • planning business structures and transactions in a tax-efficient manner;
  • adult defense of tax controversies at the pre-assessment and post-assessment phases, including successful negotiation and settlement;
  • litigation of tax controversies in tax administrative proceedings and in appeals to state court;
  • representation of clients in state voluntary disclosures, including the Multistate Tax Commission's National Nexus Program; and
  • resolution of tax controversy matters through coordination with the firm's government relations team in the legislature.

In 2017, Kathryn was selected to be included in Best Lawyers in America in the area of tax law. Kathryn is a regular speaker and author on state tax topics in New England, including but not limited to:

  • combined unitary reporting;
  • nexus;
  • apportionment;
  • sales and use tax;
  • pass-through entities; and
  • federal conformity issues.

Kathryn is presently on the Board of Trustees for the New England State and Local Tax Forum, a member of the Vermont Tax Advisory Board appointed by the Commissioner of Taxes to represent business interests, and serves as co-contributor for the New Hampshire and Vermont state tax developments for Council on State Taxation (COST) in Washington, D.C.

Location

  • One Capital Plaza
    Concord, NH 03302

Bar Admissions

  • Illinois, Illinois Bar Association
  • New Hampshire, New Hampshire Bar Association
  • Massachusetts, Massachusetts Bar Association
  • Vermont, Vermont Bar Association

Lawyer of the Year Badge - 2020 - Tax Law

Named "Lawyer of the Year" by Best Lawyers® for:

  • Tax Law, Concord (2020)

Recognized in The Best Lawyers in America® 2022 for work in:

  • Litigation and Controversy - Tax
  • Tax Law

Awards:

  • Included in Best Lawyers in America 2017

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