Aradhana S. Carlson
Overview
Aradhana (Allie) Carlson is an attorney with State Tax Partners PLLC where she focuses her practice on state and local tax planning and controversy matters for international companies, as well as high net worth individuals. Her multifaceted experiences have enabled her to develop an integrated approach to dealing with tax matters in the context of ongoing business needs and operational realities. Allie’s ability to think laterally has led to her involvement in not only immediate controversy matters, but also strategic development and implementation of long-term effective strategies and processes to mitigate state and local tax liabilities and risk.
With over 25 years of experience, Allie has represented clients in jurisdictions across the country with an emphasis in New York, Texas, Illinois, and Louisiana. She has extensive experience with controversy matters from initial audit notice through administrative review, tax planning, and the development of processes and best practices. Allie has specific expertise with indirect/transaction taxes and various regulatory surcharges and fees, but also works on matters related to gross receipts, excise taxes, credits/incentives and income/franchise taxes at the state and local level.
Previously, Allie served as Tax Counsel with Level 3 Communications (n/k/a Lumen Technologies) at their corporate headquarters in Colorado. She gained extensive experience managing and handling the audit and appeal function for indirect/transaction taxes in numerous state and municipal jurisdictions. She was also integral in the management and determination of the global reserve process for quarterly reporting purposes in compliance with ASC 740-10 and ASC 450-20.
Prior to that she was in private practice in the New York SALT groups of Reed Smith LLP and Alston & Bird LLP. Additionally, Allie worked as a SALT consultant for the accounting firm Ernst & Young LLP while earning her LL.M. in Taxation at New York University. During this time, Allie successfully represented clients on substantive tax issues spanning nexus, tax base, state modifications, apportionment, unitary filing issues, sourcing methods, taxability of transactions, exemptions and resale issues. Moreover, she was involved in the creation of process and planning products and services including multistate income tax withholding process manuals, economic incentive applications and process manuals to avoid claw-backs, development and negotiation of multistate voluntary disclosure and penalty abatement matters, and assessment of ongoing operations and their impact on current tax risks and liabilities
Bar Admissions
- Colorado, 2014
- New York, 2002
- Louisiana, 2000
Speaking Engagements, Articles, & Awards
- Supporting Diversity in SALT: Practical Tips for Navigating Uncertain Terrain, IPT’s Annual Conference, Salt Lake City, UT, June 2022
- Real World Ethics, IPT’s Property Tax Symposium, Westminster, CO, November 2021
- Ethics – Post Pandemic Just Do the Right Thing, IPT’s Credits & Incentives Symposium, Westminster, CO, October 2021
- Leadership & Team Development, IPT’s Annual Conference, Traverse City, MI, June 2016
- New Member Achievement Award, Institute for Professionals in Taxation, June 2013
- Combined Reporting in New York: Practical Advice to Handle Audit Issues, Reed Smith State Tax Teleseminar Series, December 2011
- Pennsylvania Possibly Joining the Click-Through Nexus Bandwagon, Reed Smith State Tax Client Alerts, October 2011
- New Taxes for Vermont Captive Insurance Companies, Reed Smith State Tax Client Alerts, August 2011
- Northeast Sales & Use Tax Current Developments, IPT’s 35th Annual Conference, San Antonio, TX, June 2011
- New York State Tax Audit Issues for Electronic Service Providers, Reclassifying Service Receipts as “Other Business Receipts” for Article 9-A Taxpayers, Practical U.S./Domestic Tax Strategies, Vol. 11, Num. 1, p. 3. (World Trade Executive, Inc. Thomson Reuters) January 2011
- New York Issues Questionable Guidance on Taxation of Information Services, State Tax Notes, p. 323; 57 State Tax Notes 323 (8/2/10), 2010 STT 147-3, Doc 2010-16228, August 2010
- State & Local Taxation of Electronic Commerce, Fifth Annual Taxation of Intellectual Property – Atlas, May 2009
- PWN Diamond Award, Ernst & Young LLP, 2004