The point at which the evidentiary record is established in a state or local tax case varies significantly among state and local jurisdictions, and the related statutes, regulations, and rules are unclear. In this A Pinch of SALT, Sutherland SALT attorneys Eric Tresh, Zack Atkins, Maria Todorova and Steve Kranz highlight the risks associated with establishing an evidentiary record in a state or local tax dispute as well as the consequences of failing to do so.

Read “Setting the Record Straight – Evidentiary Pitfalls in SALT Litigation,” reprinted with permission from the August 1, 2011 issue of State Tax Notes.