Open Weaver Banks is Of Counsel in the firm’s State + Local Tax Group in the New York office. She assists taxpayers in all aspects of state and local tax controversies at the administrative, trial and appellate levels. Ms. Banks is experienced at conducting discovery, depositions, witness preparation, motion practice, trials and appeals. She also advises taxpayers with respect to state and local tax planning issues. Since 2003, Ms. Banks has handled various types of state and local tax matters, with a primary focus on corporate income tax, sales and use tax and personal income tax.
Ms. Banks has represented clients with issues involving unitary combination, the apportionment of corporate income, intangible holding company nexus, application of P.L. 86-272, addback of interest and intangible deductions, sales and use tax exemptions and personal income tax credits for taxes paid to other jurisdictions. Representative client industries include banks, insurance companies, railroads, cable television providers, cable and satellite programming providers, telecommunications providers, software developers, publishers, port industries, construction, automobile leasing, retailers and manufacturers.
Prior to developing a focus on state and local tax matters, Ms. Banks concentrated on federal tax planning and controversy work. As a result, she has a strong background in federal tax principles and experience representing clients before the Internal Revenue Service and in the U.S. Tax Court and Court of Federal Claims.