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KATHRYN H. MICHAELIS
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One Capital Plaza
Concord, New Hampshire 03302

Tel: 605-226-2600
Fax: 603-226-2700

PRACTICE AREAS
EDUCATION
  • DePaul University College of Law, LL.M., in Taxation, 2000
  • DePaul University College of Law, J.D., 1996
  • Kenyon College, B.A., Magna Cum Laude, 1993
BAR ADMISSIONS
  • Illinois
  • New Hampshire
NEWS

Kathryn is Of Counsel to the firm and concentrates her practice on assisting clients with state tax matters.  She is a member of the Tax Practice Group and the Litigation Practice Group.

Kathryn brings a wealth of state tax experience to the firm.  Prior to joining the firm in March 2007, she was employed as a State and Local Tax Manager for PricewaterhouseCoopers, LLP in their Chicago, Illinois office.  She specialized in income/franchise tax consulting and planning for multistate and multinational businesses, including corporations, partnerships and limited liability companies.

Kathryn has extensive tax litigation experience, having spent two years as a Special Assistant Attorney General for the Income Tax Litigation Unit for the Illinois Department of Revenue where she litigated income tax cases in the Administrative Hearings Division. 

Kathryn represents clients on all state tax matters, including planning business structures and transactions in a tax-efficient manner, and resolving state tax controversies in several states.  She assists multi-state businesses understand and comply with the growing number of state laws that require unitary combined reporting, such as New Hampshire, Illinois and now Vermont.

She has previously served as Chairperson of the Chicago Bar Association's State and Local Tax Committee.  In 2006, she relocated with her family from Chicago to Keene, New Hampshire, where she now lives with her husband and two children.

Professional Activities
  • Member, Chicago Bar Association, State and Local Tax Committee: Chairperson (2001-2002); Vice-Chairperson (2000-2001); Department Liaison (1998-1999)
Noteworthy
  • Kathryn Michaelis, “Taxation of Holding Companies in Illinois,” Corporate Business Taxation Monthly, Vol. 2, No. 8, May 2001, pp. 2-13
  • Kathryn Michaelis and Garland Allen, “The Illinois Training Expense Credit: What Next?,” State Tax Notes, November 20, 2000, pp. 1383-1386.
  • Kathryn Michaelis, Bill Ardinger and Stan Arnold, "Vermont Goes Unitary In 2006 and Beyond", State Tax Notes, July 2, 2007, pp. 59-61.
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