Andres Vallejo received his B.S. degree in Business Administration in 1996 from the University of California, Riverside, summa cum laude, and his J.D. in 1999 from the University of California, Berkeley, School of Law (Boalt Hall), where he was a member of the California Law Review. After graduation, Mr. Vallejo joined Morrison & Foerster’s Tax Department, and is a partner in its State and Local Tax Group.

Mr. 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, 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 is the representative of the State and Local Tax Group for Spain, Latin America and the Caribbean. In this regard, he has counseled 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 fluent Spanish speaker and can translate, orally and in writing, complex legal issues from Spanish to English and vice versa.

Mr. Vallejo writes and speaks frequently on state and local tax issues, and 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.

Mr. Vallejo served as Chair of the Taxation Section of the San Francisco Barristers Club. He is admitted to practice in California.