Andres Vallejo focuses his practice primarily upon the resolution of state and local tax controversies through negotiation and litigation. He has represented clients in various states and local jurisdictions at all levels of administrative review and before trial and appellate courts. He also advises clients regarding the state and local tax consequences of business transactions.
Mr. Vallejo's experience includes matters involving franchise and income taxes, sales and use taxes, tobacco taxes, property taxes, gross receipts taxes, and insurance taxes, among others. He also regularly litigates constitutional issues such as discrimination against interstate commerce, apportionment, nexus, remedies for unconstitutional taxes, and unitary combination.
Mr. Vallejo, a fluent Spanish speaker, is the representative of the State and Local Tax Group for Spain, Latin America, and the Caribbean. He counsels Spanish and Latin American companies in connection with state and local tax issues arising from their operations in the United States.
Mr. Vallejo is a frequent speaker on state and local tax issues, and has appeared before such groups as the Tax Executives Institute and the Council on State Taxation. In addition, he has authored articles in publications such as State Tax Notes, Tax Management Multistate Tax Report, and the firm's State and Local Tax Insights newsletter.
He is currently a member of the Executive Committee of the Bar Association of San Francisco, Tax Section and formerly served as chair of the Taxation Section of the San Francisco Barristers Club.
Mr. Vallejo is continuously recognized for his work in Tax Controversy by Legal 500, where clients have noted him as “a very bright individual, technically savvy and with a high moral standing.”
While earning his degree at the University of California, Berkeley, School of Law, Mr. Vallejo was an associate editor of the California Law Review.