Most multistate taxpayers are audited, assessed, or challenged on their tax positions and are faced with a decision whether to challenge or settle. In this edition of A Pinch of SALT, Sutherland SALT’s Michele Borens and David Pope discuss techniques and considerations for deciding whether to settle; determining the scope of a settlement; developing a settlement strategy; and finalizing and memorializing a settlement.

Read “The Major League of Settlements: How to Pitch a Perfect Settlement,” reprinted with permission from the November 7, 2011 issue of State Tax Notes.