Janette Lohman has more than four decades of experience practicing in all areas of state and local taxation (“SALT”).
She represents clients before state and local taxing authorities in corporate and personal income, sales/use, ad valorem (property), and municipal tax and license fee controversies; prepares sophisticated multi-state tax planning for all tax types; and plans for and negotiates the purchase and sale of transferable tax credits and the acquisition of other expansion/relocation incentives for corporate capital expansions, mergers, and acquisitions.
In her trademark straightforward style, Janette describes herself as a “necessary evil” or “hired gun” (a client once described her as the equivalent of The Wolf played by Harvey Keitel in “Pulp Fiction”). Janette is the go-to tax lawyer to whom corporate tax executives turn when faced with a bet-the-business SALT audit or controversy (think, unlimited nexus issues). However, Janette is also called upon to provide pro-active SALT consulting, including participation in forward-thinking SALT planning, purchasing and selling large volumes of state income tax credits, and negotiating expansion/relocation incentives.
In previous positions over the course of her career, Janette has been the outside return-preparing CPA, both the in-house and outside SALT lawyer, and even the evil tax collector (i.e., a former Missouri Director of Revenue). This varied experience has provided her with a valuable and unique understanding of how each of the stakeholders on both sides think, how the numbers will likely fall — and, as she puts it, “how to kill the issue before it spreads.”
When it comes to state and small-town auditors and assessors, if Janette doesn’t already know them, she knows how to work closely with them effectively. She also understands the differences between politics and bureaucracy and has even been called upon to draft and help enact legislation — including laws providing new sales tax exemptions, beneficial property tax legislation, and legislation to make tax credits and incentives transferable or more user-friendly. In sum, she is the SALT attorney you want on your side.
experience
Tax Audits and Controversies
- Co-chaired complicated state tax cases before administrative and judicial tribunals and obtained for clients refunds or tax reductions ranging from hundreds of thousands of dollars to millions of dollars; validated sales and use tax exemptions for gray areas, and other forms of tax relief.
- Resolved Missouri real property appeals involving valuation and exemption issues without the need for trial.
- Assisted large and small companies in negotiating and implementing voluntary disclosure agreements with state and local taxing authorities, including multiple state disclosures through the Multistate Tax Commission’s VDA program.
- Negotiated amnesty agreements for qualifying taxpayers in Missouri, Illinois and California.
- Obtained favorable private letter ruling requests for clients involving state and local tax issues in Colorado, Iowa, Kansas, and Missouri.
- Assisted taxpayers in successfully resolving audits without the need for trial in Arkansas, California, Florida, Illinois, Missouri, Ohio, and Texas.
- Assisted in pre-audit planning and reverse audit strategies for large manufacturing companies.
- Drafted tax opinions to support FIN 48 compliance.
Tax Credits and Incentives
- Purchased and sold hundreds of millions of dollars of state income tax credits on behalf of national banks and financial institutions, including Missouri historic, remediation, new markets tax credits, affordable housing and low-income housing credits, and state tax credit programs in Arkansas, California, Colorado, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Massachusetts, Missouri, Oregon, and Utah.
- Negotiated and helped implement Missouri Chapter 100 bond financing tax abatements, including a $300 million energy peaking plant and a $325 million cement manufacturing facility.
- Negotiated and assisted with the implementation of tax incentives deals with state and local governments related to plant expansions in Missouri, Illinois, Kansas, and Texas.
- Successfully negotiated favorable settlements in instances in which businesses were faced with recapture or clawback of previously earned incentives.
Professional
- American College of Tax Counsel, 2012-present
- Board of Regents representing the Eighth Circuit, 2018-present
- Tax Notes – Sate, Advisory Board Member, 2017-present
- Paul Hartman State & Local Tax Forum, Advisory Board Member, 2003-present
- National Multistate Tax Symposium, Advisory Board, 2008-present
- Institute of Professionals in Taxation
- Board of Governors, 2008-2011, 2017-2021
- Second Vice President, 2017-2018
- First Vice President, 2018-2019
- President, 2019-2020
- Immediate Past President, 2020-2021
- Other Membership Involvement
- Chairman, IPT Income Tax Education Committee, 2006-2011
- Co-Chair, ABA/IPT Advanced Income Tax Seminar, 2006-2017
- Planning Committee, IPT Income Tax Symposium, 2006
- Planning Committee, IPT Annual Meeting, 2009-2011
- Awards Committee, 2009-2015
- Sponsored Research Committee, 2015-2017
- IPT Certifications
- CMI (Certified Member of the Institute) – Sales Tax, 2004-present
- CCIP (Certified Credits and Incentives Professional, 2014-present
- Board of Governors, 2008-2011, 2017-2021
- American Society of Certified Public Accountants, 1982-present
- Saint Louis University School of Law, Adjunct Professor of Law, 1998-2016
- Washington University in St. Louis School of Law, LL.M. Taxation Program, Adjunct Professor of Law, 1989-1992
- Missouri Chamber of Commerce and Industry, Tax Council
- Missouri Society of Certified Public Accountants, Taxation Committee
- Journal of Multistate Taxation and Incentives Editorial Board, 2011-2018
- American Bar Association Taxation Section’s State and Local Tax Committee. Executive Committee
- ABA Property Tax Deskbook, Editor (1998-2006)
- American Institute of Certified Public Accountants, Member, 1982-present
- Associated Industries of Missouri, Tax Committee
- Bar Association of Metropolitan St. Louis, Chairman, Economic Development Committee, 1999-2002
Community
- Volunteer Lawyers and Accountants for the Arts, Board Member, 2007-2010
- Missouri Citizens for the Arts, 1998-2011
- President, 2005-2008
- Co-chair for “A Taste of the Finer Things” Bi-Annual Wine Tasting and Silent Auction, 2003, 2005 and 2007
- Listed in The Best Lawyers in America, 2005-2025 (by BL Rankings) – Tax and Litigation & Controversy – Tax
- Named Lawyer of the Year for Litigation & Controversy-Tax in St. Louis by Best Lawyers, 2013, 2020 (by BL Rankings)
- Finance Magazine
- Tax Audits and Controversies Lawyer of the Year, 2022
- Finance Magazine – State Tax Lawyer of the Year, 2021
- Saint Louis University
- School of Law, Order of the Fleur de Lis, 2020
- Faculty Excellence Award, 2006
- Law360, 14 Influential Women in Tax Law, 2019
- Listed in Missouri & Kansas Super Lawyers, 2005-2021 (by Thomson Reuters)
- Top 50 in St. Louis, 2012
- Top 100 in Missouri & Kansas, 2010
- Krewe of Muses – “Red, White, and Muses” Glitter Boot selected for Throw Competition, 2016
- Arts Leadership Award, Missouri Arts Council Statewide Award, 2009
- Distinguished Service Award, Institute for Professionals in Taxation, 2008
- Past President’s Award, Missouri Citizens for the Arts, 2008
- MSCPA Women to Watch Award, 2007
- Eight Missouri Governor’s Awards for Quality and Productivity awarded to the Missouri Department of Revenue, 1994-1997
- William Jewell College Alumna Citation for Achievement, 1995
- McDonnell Douglas Aerospace Leadership Award, 1993
- Touche Ross St. Louis Office Award for Teamwork and Leadership, 1986
- “Zilka: A No-Wynne Situation?”
Tax Notes Board Brief, April 29, 2024 - “Put a Bow on It: Wrapping Up 2023’s Highs and Lows”
Tax Notes Board Brief, December 18, 2023 - “Wealth Taxes and America Divided”
Tax Notes Board Brief, March 27, 2023 - “In the Crosshairs”
Tax Notes Board Brief, December 19, 2022 - “Post-Wayfair: Burden or Favor”
Tax Notes Board Brief, September 5, 2022 - “Justice Stephen Breyer: A Model of Clarity”
Tax Notes Board Brief, April 4, 2022 - “Career Planning 100 (Or Isn’t One Career Enough?)”
Tax Notes, April 4, 2022 - “Escaping Ethical Trickery in the Cyber Web”
Tax Notes, October 28, 2019 - “Proposal for a Prospective-Only Voluntary Disclosure Program”
Tax Notes, June 4, 2018
- Panelist, “Monday Night Football Audit – Throw A Flag in an Interactive Mock Audit!!”
2024 IPT State Income Tax Symposium, Tucson, Arizona, November 11, 2024 - Panelist, “Early Morning Ethics Coffee Talk – Ethical & Professional Challenges Facing State Tax Professionals Focusing on AI”
2024 COST Annual Meeting, St. Louis, Mo, September 26, 2024 - Panelist, “Voluntary Disclosure Agreements (VDAs) – The Good, The Bad, and The Ugly”
2024 Federation of Tax Administrators Annual Meeting, Los Angeles, California, June 11, 2024 - Panelist, “Ethical Dilemmas for Government Lawyers”
2024 Federation of Tax Administrators Annual Meeting, Long Beach, California, June 11, 2024 - Panelist, “Syndication, Transferability, and Monetization of Federal and State Tax Credits”
2024 IPT Annual Conference, San Diego, California, June 25, 2024 - Panelist, “Missouri State Tax Update”
Tax Executives Institute, Inc., Virtual, March 18, 2024 - Panelist, “Ethical Challenges Associated with Tax Filings and Audit Defense Strategies”
2024 IPT Advanced Income Tax Seminar, New Orleans, Louisiana, March 11, 2024 - Panelist, “Managing Property Tax Priorities in an Evolving Market”
Deloitte/Florida National Multistate Tax Symposium, Orlando, Florida, February 9, 2024 - Panelist, “Ethical Dilemmas for Lawyers in a High-Tech Environment”
2024 Annual Mardi Gras Louisiana State Bar Association Tax Section Meeting, New Orleans, Louisiana, February 2, 2024 - Panelist, “Ethics for SALT Professionals As We Face The Next Thirty Years”
30th Annual Paul J. Hartman SALT Forum, Nashville, Tennessee, October 25, 2023 - Panelist, “Whatever Happened to Allocable Income?”
COST 54th Annual Meeting, Reno, Nevada, October 18, 2023 - Panelist, “The Cowboy Code of Ethics as Applied to the CMI, CCIP, Attorney, or Accountant”
2023 IPT Annual Conference, June 28, 2023 - Panelist, “Gunslingers, Outlaws, Gamblers, & Lawmen – Know Your Opponent in a Showdown”
2023 IPT Annual Conference, June 25, 2023 - Panelist, “Ethical Dilemmas for Government Lawyers in a High-Tech Environment,”
2023 Federation of Tax Administrators Annual Meeting, Providence, Rhode Island, June 13, 2023 - Presenter, “Missouri Update”
Independent SALT Alliance 2023 National Summer Meeting, Portland, Maine, June 12, 2023 - Panelist, “Continuing Ethical Challenges of Technology as the COVID-19 Pandemic Fades”
ABA/IPT Advanced Income/Sales & Use Tax Symposium, New Orleans, Louisiana, March 14, 2023 - Panelist, “The Ins and Outs of Transferable State Tax Credits”
2022 Credits & Incentives Symposium, November 9, 2022 - Panelist, “New Ethical Challenges Emerge as COVID-19 Pandemic Fades”
29th Annual Paul J. Hartman SALT Forum, Nashville, Tennessee, October 21, 2022 - Panelist, “Working with the Locals – Better Results by Engaging Your Business”
2022 IPT Annual Conference, Salt Lake City, Utah, June 28, 2022 - Panelist, “Navigating the Tax Implications of a Remote Workforce”
Arkansas Society for Certified Public Accountants, Virtual, January 12, 2022
I’m a longtime riding member of the Krewe of Muses in New Orleans, one of over 50 krewes, or clubs (and the first all-female krewe to ride at night) that sponsor and produce parades in New Orleans between Epiphany and Fat Tuesday. Among the swag items we throw (appropriately called “throws” by the locals), the Muses are most well-known for our glitter shoes (which are technically not thrown but, rather, handed to shoe-worthy bystanders, so as not to impale them with the heels).