Elizabeth Julia Smith

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Latest Articles

In a recent Law360 article, tax partner and tax controversy group co-founder Kat Gregor, tax controversy counsel Elizabeth Smith and litigation associate Liz Tolon explore the tax privilege nuances associated with attorney-client privilege and other relevant analogs that exist to protect client confidentiality. Their article discusses applicable privileges in the tax context, as well as two key exceptions: waiver and the crime-fraud exception. It also examines three recent cases that highlight the practical implications of these…
Data analysis is not a new concept, but it nonetheless is the center of a social and technological revolution. In recent months, we have gained significant insight into how the IRS and state taxing authorities are leveraging advanced technology and machine learning to mine the petabytes of taxpayer data that they collect and retain. To read the entire article, please click here.…
In this Ropes & Gray podcast, Isabelle Farrar, a senior associate in the tax controversy group is joined by Harvey Cotton, a principal in the tax and benefits group, and Elizabeth Smith, counsel in the tax controversy group, to discuss the December 2018 decision from the Northern District of Texas in Texas v. United States. This case deals with the constitutionality of the Individual Mandate in the Patient Protection and Affordable Care Act.…
In late January 2018, Amazon notified its third party marketplace sellers with inventory in Massachusetts that the company planned to turn over information regarding them to the Massachusetts Department of Revenue. Amazon informed the vendors that the information, to be disclosed by January 26, 2018, would include name, address, phone number, federal tax ID number, and an estimated value of the vendor’s inventory stored in Amazon warehouses located in Massachusetts based on the seller’s prices…
In late January 2018, Amazon notified its third party marketplace sellers with inventory in Massachusetts that the company planned to turn over information regarding them to the Massachusetts Department of Revenue. Amazon informed the vendors that the information, to be disclosed by January 26, 2018, would include name, address, phone number, federal tax ID number, and an estimated value of the vendor’s inventory stored in Amazon warehouses located in Massachusetts based on the seller’s prices…