Building the case before court: Key questions in tax controversy

In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor welcome Partner Tim Gustafson to discuss the latest "A Pinch of SALT" column in Tax Notes State, which examines how taxpayers can navigate the procedural and strategic considerations that arise in state tax litigation when proceeding along the path from administrative appeals to courts of general jurisdiction. The conversation explores the often-overlooked administrative stages of tax controversy and why decisions made long before a taxpayer reaches court can significantly impact a case's outcome. Using California and New York as examples, the group highlights how procedural rules vary by jurisdiction and what those differences mean for taxpayers evaluating litigation strategy. The discussion covers: Key considerations during administrative tax appeals and controversy proceedings; How administrative records, discovery rules, and evidentiary requirements can affect a case; Differences between California and New York tax controversy procedures; The role of standards of review in shaping litigation strategy; and Why taxpayers must carefully preserve issues and exhaust administrative remedies before seeking judicial review. Plus, in this week's overrated/underrated segment, the group weighs in on school buses. For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.