Janette M. Lohman

Janette M. Lohman

Partner
Thompson Coburn LLP
http.//www.thompsoncoburn.com
One US Bank Plaza
St. Louis, MO 63101

Main Office Phone: 314.552.6161
Cell Phone: 314.602.6161
Direct Work Phone: 314.552.6161
FAX: 314.552.7161

Professional Experience:

Janette has over thirty years’ experience practicing in all areas of state and local taxation, including representing clients before state and local taxing authorities in corporate and personal income, sales/use, ad valorem and municipal tax and license fee controversies; preparing sophisticated multi-state tax planning for all tax types and planning for and negotiating expansion/relocation incentives for corporate capital expansions, mergers and acquisitions.

Practice Focus:

State and Local Tax Audits and Controversies; state tax credits and incentives

Education:

Washington University in St. Louis School of Law
-LL.M. in Taxation (1985)
Saint Louis University School of Business and Administration
-M.B.A. (1982)
Saint Louis University School of Law
-J.D. (1981)
William Jewell College
-B.A., Political Science, with Honors, summa cum laude (1977)

Publications:

-"Supreme Court of Missouri Applies Traditional Test to Determine a Taxpayer's Right to Apportion
Income under Missouri's Single Factor Apportionment Method: Jay Wolfe Imports, Inc. v. Director of
Revenue", IPT Income Tax Report (June 2009)
-"Confessions of a Shameless Job hopper", Author of Chapter in Book: Careers in Tax Law: perspectives on the Tax Profession and What it Holds for You, ABA Section on Taxation (April 2009)
-“A Business Planning Guide To Successor Liability Laws, Parts 1 and 2,” Co-Author; State Tax Notes
(October 13-20, 2008)
-“Advanced Rulings – Taxpayers Can Obtain Binding Tax Advice from State Taxing Authorities – Part I,” Co–Author, Journal of Multistate Taxation and Incentives (December 2007); Part II (February 2008); Part III (March/April 2008); Part IV (May 2008); and Part V (July 2008)
-“Challenges to State Add-Back Statutes; Will the Statutes Survive?” Co-Author, State Tax Notes
(December 10, 2007)
-Co-Author, "Contractors Confront Sales and Use Taxes: General Concepts Plus New Developments," Journal of Multistate Taxation and Incentives (February 2006)
-Co-Author, “Making the Conversion from Analog to Digital a Little Less Taxing: The Missouri MBA
Property Tax Method,” The Radio & Television Business Report (August 2005)
-Over Fifty Co-Authored Articles Published in State Tax Notes (2001–Present) Presentations
-“Procedural Traps and Missed Opportunities – Don’t Ruin Your Chances for a Refund and/or Appeal,”
-Co-Panelist 2014 IPT Annual Conference / Phoenix, Arizona (July 2, 2014)
-“Property Tax Mock Trial Critique,” Co-Panelist 2014 IAAO Legal Seminar / Kansas City, Missouri
(June 6, 2014)
-“Windfalls and Pitfalls of Incentives Negotiations,” Co-Panelist 2014 ABA/IPT Advanced Income Tax
Seminar / New Orleans, Louisiana (March 22, 2014)
-“Update on “Other” Business Taxes” 2014 ABA/IPT Advanced Income Tax Seminar / New Orleans,
Louisiana (March 21, 2014)
-“Sales and Use Tax Developments,” Co-Panelist 2014 National Multistate Tax Symposium / Orlando, Florida (February 7, 2014)
-“The Rush to Extend Sales Tax to Services: Is it Over or Just Beginning,” Co-Presenter ABA Section on Taxation 2014 Mid-Year Meeting, State and Local Tax Committee / Phoenix, Arizona (January 24, 2014)
-“Top Ten Things that Get Tax Lawyers in Trouble for Mal-Practice,” Co-Panelist 2013 ABA Tax Link
Live / Webinar (December 11, 2013)
-“Taxation of Banks in Missouri (In a Nutshell),” Presenter Financial Institution State Tax Group
Meeting / Webinar (November 8, 2013)
-“Current Developments/Hot Topics in Exemptions from Sales and Use Taxes,” Co-Panelist 20th Annual Paul J. Hartman SALT Forum / Nashville, Tennessee (October 28, 2013)
-“Best Practices for the Purchase and Sale of State Tax Incentives,” Co-Panelist 2013 COST Annual
Meeting / Phoenix, Arizona (October 24, 2013)
-“State Tax Credits,” Co-Panelist 2013 AIM 2013 Missouri Tax and Business Conference / Columbia,
Missouri (October 16, 2013)
-“Double Dare – IPT Style! How Well Do You Understand the IPT Canons of Ethics?”, Co-Panelist 2013
IPT Sales Tax Symposium / Monterey, California (October 2, 2013)
-“Ask the Experts Panel for Missouri, Illinois and Ohio,” Co-Panelist 2013 IPT Sales Tax Symposium / Monterey, California (September 30, 2013)
-“Windfalls and Pitfalls of Negotiating Tax Incentives,” Co-Panelist 2013 IPT Credits and Incentives
Seminar / Dallas, Texas (September 23, 2013)
-“Federal, State and Local Tax Credits and Other Financial Incentives (What They Are, How to Find
Them, How to Get Them and How to Keep Them)", Co-Presenter 2013 NYU Summer Institute (July 26, 2013)
-“Sales & Use Tax: Protecting the Statute of Limitations for Refund Claims,” Co-Presenter 2013 IPT
Annual Meeting / San Antonio, Texas (June 25, 2013)
-“Avoiding Unintended Consequences from Affiliate Transactions: Transfer Pricing, Combination,
Averting Gain Recognition and More" 2013 IPT Annual Conference / San Antonio, Texas (June 24,
2013)
-“Credits and Incentives – Buying and Selling Transferable Tax Credits,” Panelist and Moderator, 2013 ABA/IPT Advanced Income Tax Seminar / New Orleans, Louisiana (March 19, 2013)
-“Playing Well with Others in the SALT Sandbox: Are States Blurring the Lines Between Income Tax
Concepts and Sales Tax Concepts,” Co-Panelist Counsel on State Taxation Sales Tax Seminar /
Washington, D.C. (February 25, 2013)
-“Attorney-Client Privilege, Work Product Protection and Confidentiality,” Co-Presented with the
Honorable Duane Benton, United States Court of Appeals for the Eighth Circuit IAAO 33rd Annual
Legal Seminar / Chicago, Illinois (December 14, 2012)
-"Top Ten Sales and Use Tax Issues to Watch in 2012", Co-Panelist Hartman SALT Forum, Nashville,
Tennessee (November 13, 2012)

Professional and Community Activities:

Adjunct Professor of Law, Saint Louis University School of Law
American Bar Association-Executive Committee, Taxation Section's State and Local Tax Committee
American Institute of Certified Public Accountants
Associated Industries of Missouri-Tax Committee
Institute of Professionals in Taxation-Co-Chair, ABA/IPT Advanced Income Tax Seminar
Institute of Professionals in Taxation Awards Committee
Journal of Multistate Taxation and Incentives-Editorial Board
Missouri Bar Association Courts & CLE Bulletin-Editor, Tax Cases
Missouri Chamber of Commerce and Industry-Tax Council
Missouri Merchants & Manufacturers Association
Missouri Society of Certified Public Accountants-Taxation Committee
Mound City Bar Association
National Multistate Tax Symposium-Advisory Board
State Tax Notes-Co-Editor for Missouri Legislation
St. Louis Women Lawyers Association

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