Kathryn H. Michaelis
Shareholder

Kathryn is a shareholder of the firm and a member of the firm’s Tax Practice Group, where she concentrates her practice in assisting clients with state and local tax matters.  Kathryn’s practice focuses on matters before the New Hampshire Department of Revenue Administration, the Massachusetts Department of Revenue, and the Vermont Department of Taxes.

Prior to joining the firm in 2007, she was with the state and local tax practice of PricewaterhouseCoopers, LLP in its Chicago office.  She specialized in income/franchise tax consulting and audit defense for multistate and multinational businesses.  Prior to then, Kathryn served as Special Assistant Attorney General for the Income Tax Litigation Unit of the Illinois Department of Revenue.

Kathryn has represented clients on numerous state and local tax matters in the New England states, including but not limited to:

  • planning business structures and transactions in a tax-efficient manner;
  • audit defense of tax controversies at the pre-assessment and post-assessment phases, including successful negotiation and settlement;
  • litigation of tax controversies in tax administrative proceedings and in appeals to state court;
  • representation of clients in state voluntary disclosures, including the Multistate Tax Commission’s National Nexus Program; and
  • resolution of tax controversy matters through coordination with the firm’s government relations team in the legislature.

In 2017, Kathryn was selected to be included in Best Lawyers in America in the area of tax law. Kathryn is a regular speaker and author on state tax topics in New England, including but not limited to:

  • combined unitary reporting;
  • nexus;
  • apportionment;
  • sales and use tax;
  • pass-through entities; and
  • federal conformity issues.

Kathryn is presently on the Board of Trustees for the New England State and Local Tax Forum, a member of the Vermont Tax Advisory Board appointed by the Commissioner of Taxes to represent business interests, and serves as co-contributor for the New Hampshire and Vermont state tax developments for Council on State Taxation (COST) in Washington, D.C.

Disclaimer

The information and materials contained on the Rath, Young and Pignatelli, P.C. website are intended for informational purposes only. The information you obtain from this website does not constitute legal advice and is not intended to create an attorney-client relationship. The content of an e-mail or any other communication or material sent to the firm or any of its attorneys will not create an attorney-client relationship and, until an attorney-client relationship is otherwise formed, will not be treated as confidential. You should consult an attorney for individual advice regarding your own particular situation.

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Education and Bar Admissions

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:

  • Massachusetts
  • New Hampshire
  • Vermont
  • Illinois
Awards and Recognitions
  • Included in Best Lawyers in America 2017
  • Member, Board of Trustees, New England State and Local Tax Forum (2014-present)
  • Member, Advisory Board, New England State and Local Tax Forum (2012-2013)
  • Member, Vermont Tax Advisory Board (2012-present)
  • Member, SALT Advisory Committee, Northeast State and Local Tax Forum, NH CPA Society (2010-2011)
  • Chair, Tax Section, New Hampshire Bar Association (2010-2011)
  • Vice Chair, Tax Section, New Hampshire Bar Association (2009-2010)
  • Member, Boston Bar Association, New Hampshire Bar Association, Vermont Bar Association
  • Chairperson (2001-2002); Vice-Chairperson (2000-2001); Department Liaison (1998-1999), State and Local Tax Committee, Chicago Bar Association
Community Involvement
  • Member, Paint the Town 2012 Committee, Kimball Jenkins School of Art (2012-2013)
  • Board Member, Friends of the Baker Free Library (2010-2012)
  • Assistant Coach, Bow Athletic Club Girls Softball (2011-2012)
Noteworthy
  • Kathryn Michaelis co-presents “North of the Border:  The NH Tax System and Top Mistakes to Avoid” at the Boston Bar Association’s State and Local Tax Committee (March 7, 2017)
  • Kathryn Michaelis co-presents “New England State Tax Update” at the Fiscal and Tax Policy Breakfast for New Hampshire Business Leaders and Advisors, Concord, NH (September 28, 2016)
  • Kathryn Michaelis is a speaker at Service Credit Union’s:  Business Connection Lunch & Learn, “Understanding How Tax Laws Affect Your Business”, Concord, NH (September 22, 2016)
  • Kathryn Michaelis co-presents “Current Issues Regarding the Disproportionate Share Program (“DHS”) and payment of the Medicaid Enhancement Tax (“MET”), Healthcare Law Update Panel, NH Bar Association, Concord, NH (April 8, 2016)
  • Kathryn Michaelis co-presents “Who Should Get a Piece of the Pizza? Apportionment Trends, Tactics and Tragedies” at COST’s North Atlantic Regional State Tax Seminar in Hartford, Connecticut (December 10, 2015)
  • Kathryn Michaelis co-presents “The Myth of 100% Apportionment” at the Paul J. Hartman State & Local Tax Forum in Nashville, TN (October 27-29, 2015)
  • Kathryn Michaelis moderates NH Department of Revenue Agency panel discussion at NHBA-NHSCPA’s 32nd Annual Tax Forum, Concord, NH, (November 2014)
  • Kathryn Michaelis co-presents “Understanding How Tax Laws Affect Your Business,” sponsored by Service Credit Union, Crowne Plaza, Nashua, NH (Nov. 7, 2014)
  • Kathryn Michaelis co-presents “Massachusetts 2014 Tax Change to “Market-Based Sourcing,” New Hampshire Business & Industry Association, Economic Development and Fiscal Policy Committee (May 9, 2014)
  • Kathryn Michaelis co-presents in “Legally Speaking” Series on “The Top State Tax Issues Every Small Business Owner Should Know,” Center for Women’s Business Advancement, Southern New Hampshire University, Manchester, NH (May 8, 2014)
  • Kathryn Michaelis co-presents, “State Tax Issues Facing Small & Mid-Size Businesses,” AICPA Tax Section (May 7, 2014).
  • Kathryn Michaelis co-presents, “The Top 10 State Tax Issues Your CPA Should Know,” Women & Money Forum, Center for Women’s Business Advancement, Southern New Hampshire University, Manchester, NH (January 2014)
  • Bill Ardinger, Chris Sullivan and Kathryn Michaelis, present, “2013 Massachusetts Tax Law Changes – Impact on NH Tech Industry”, NH High Tech Council (October 9, 2013).
  • Kathryn Michaelis discusses the impact of the new Massachusetts tax law changes on New Hampshire businesses with Chris Way of the New Hampshire Division of Economic Development on WPTL (September 2013).
  • Kathryn Michaelis co-presents “State Tax Issues Facing Small and Mid-Size Businesses: What Every Growing Business Should Consider,” Manchester, NH (June 2013)
  • Kathryn Michaelis co-presents “State Taxation of Passthrough Entities: Key Issues and Current Developments,” COST North Atlantic Regional State Tax Seminar, Waltham, MA (October 2, 2012)
  • Kathryn Michaelis co-presents “The New Hampshire Apportionment Factor: Does it Measure Up?” at the 28th Annual Tax Forum, Concord, NH (November 2010).
  • Kathryn Michaelis co-presents “Recent Changes to the Interest and Dividends Tax and How They Effect Business Owners” at the 2010 NH Business Tax & Filing Workshop, Women’s Business Center, February 2010.
  • Kathryn Michaelis co-authors article, “Recent Changes to the Interest and Dividends Tax: What Every Practitioner Should Know” in NH Bar News, February 2010.
  • Kathryn Michaelis serves as a Vermont expert for Northern NE State Round Table Panel, First Annual Regional State and Local Tax Forum, October 2009.
  • Kathryn Michaelis and Chris Sullivan co-present, “Basics of Audits Workshop” and “State Income Tax Update”, Tax Professionals Roundtable, Equipment Leasing and Financing Association (Baltimore, MD), June 2009.
  • Kathryn Michaelis and Bill Ardinger, “New Hampshire Challenges Massachusetts’s Use Tax Collection”, State Tax Notes, May 4, 2009, pp. 425-427.
  • Kathryn Michaelis, Chris Sullivan and Stan Arnold, “New England Combined Filing Guide”, State Tax Notes, October 13, 2008, pp. 103-112.
  • Kathryn Michaelis, Bill Ardinger and Stan Arnold, “An Update on Vermont’s Shift to Combined Filing”, State Tax Notes, August 18, 2008, pp. 502-505
  • Kathryn Michaelis, Bill Ardinger and Stan Arnold, “Vermont Goes Unitary In 2006 and Beyond”, State Tax Notes, July 2, 2007, pp. 59-61.
  • 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.