Michele Borens, Partner

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1 , Partner 700 Sixth Street, NW Suite 700 Washington, DC Office: Michele Borens is both a certified public accountant and a tax attorney. She advises her clients, many of whom are impacted by taxation in the digital economy, in strategic state and local tax planning and defends them in litigation regarding state income tax assessments. With comprehensive knowledge of individual state tax policies, Michele provides strategic advice on multistate strategies and planning, state-specific tax reductions, transactional planning and reverse income tax reviews. She helps corporate clients reorganize and restructure their projects and advises on travel and business operation expansion into particular states. Michele also represents and defends clients, many of whom operate in the e-commerce and telecommunications industries, in controversy and tax matters, including state tax nexus issues. Michele represents clients nationwide, and has worked extensively with companies that have litigation in Maryland regarding intangible holding companies. Related Practices / Industries Tax State and Local Tax Tax Controversy & Litigation Bar Admissions California District of Columbia Before joining the firm, Michele was a manager with PricewaterhouseCoopers LLP in the State and Local Tax Services group. Her practice included advising clients on state and local tax issues associated with corporate reorganization and restructuring, negotiating and securing state credits and incentives, and advising on state tax refund and planning opportunities. Her clients operated in numerous industries including construction, biotechnology, government contracting, health care, law and hospitality. Experience Sutherland challenges D.C. unincorporated business tax exclusion for consultancy. Sutherland represents Internet travel company in North Carolina sales tax dispute. Sutherland advises leading online retailer about state tax issues. Professional Activities Member, American Bar Association Member, Taxation Section, District of Columbia Bar Member, American Institute of Certified Public Accountants

2 Articles More Twists and Turns May Follow in Use Tax Dispute (March 6, 2015) Law360 State Tax Nexus Case Study: Taxation of Foreign E-Book Sellers (August 22, 2014) Bloomberg BNA: Tax Management Weekly State Tax Report A Pinch of SALT: Watching the Sun Set on Washington State R&D Tax Incentives (August 11, 2014) State Tax Notes A Pinch of SALT: 20 Years of Ambiguity in Addback Statutes (October 28, 2013) State Tax Notes A Pinch of SALT: The Supreme Court Should Accept a Nexus Case Part II (September 3, 2012) Reprinted with permission from State Tax Notes The Major League of Settlements: How to Pitch a Perfect Settlement (November 7, 2011) Reprinted with permission State Tax Notes A Pinch of SALT: D.C.'s Attempt to Force Remote Sellers to Collect Sales Tax (July 11, 2011) Reprinted with permission from State Tax Notes A Pinch of SALT: California FTB s Interested Parties Process Offers Taxpayers a Voice (February 7, 2011) A Pinch of SALT: Understanding California s New Apportionment Regime (December 6, 2010) A Pinch of SALT: Applying P.L In a Modern Economy (July 5, 2010) Reprinted with permission from State Tax Notes A Pinch of SALT: Combined Reporting-Amid All the Fuss There Are No Clear Winners (February 1, 2010) Reprinter with permission State Tax Notes A Pinch of SALT: The Case of the Disappearing Dividends Received Deduction in California (August 5, 2009) Reprinted with permission from State Tax Notes

3 A Pinch of SALT: Overextending Attributional Nexus: States' Latest Attempts To Tax Internet Sales (March 5, 2009) Reprinted with permission State Tax Notes California Restructures Its Corporate Income Tax (February 2009) Reprinted with permission from Practical U.S./Domestic Tax Strategies Presentations Sales Tax Audit Trends: A Panel Discussion (April 21, 2015) TEI Chicago Chapter State Tax Workshop Sales/Use Tax Opportunities: Value Propositions for the Tax Department (April 21, 2015) TEI Chicago Chapter State Tax Workshop State Tax Litigation and Controversy Update (December 9, 2014) TEI/IPT SALT Day Reserves - Release or Forever? (December 9, 2014) TEI/IPT SALT Day Cloud Computing - Is the Sky Clearing? (December 9, 2014) TEI/IPT SALT Day Unitary Combination Update (November 19, 2014) New England SALT Forum California Tax Policy Conference (November 6-8, 2014) TEI 69th Annual Conference (November 2-5, 2014) BTI 2014 Annual Conference (October 19-22, 2014) The Recent Surge in State Tax Credits and Incentives Offerings (October 9, 2014) Sutherland Tax Roundtable - Silicon Valley Sutherland Tax Roundtable Silicon Valley (October 9, 2014) SALT Employment Taxes: Withholding and Other Obligations for the Mobile Workforce (September 17, 2014) TEI Seattle Chapter Meeting State Tax Litigation and Controversy Update (September 17, 2014) TEI Seattle Chapter Meeting

4 Digital Unrest - Legislation, Litigation and Other Policy Changes Impacting the Tech Sector (June 17, 2014) Sutherland SALT Roundtable - Silicon Valley Sutherland SALT Roundtable Silicon Valley (June 17, 2014) On Cloud 9: Almost 10 Use Cases of Cloud Taxation (June 9, 2014) TEI Region VIII Conference Determining the Corporate Income Tax Base (May 19, 2014) COST Intermediate/Advanced State Income Tax School Information Sharing and Transparency (May 14, 2014) TEI Denver Chapter SALT Update Shifting Apportionment Landscape (May 14, 2014) TEI Denver Chapter SALT Update Sales Tax Syndromes: Bundling, Digital Goods & Separately Stating Tax (March 19, 2014) TEI Virginia Chapter Meeting Tax Planning in Today s Controversy/Litigation Environment and State Tax Controversy Update (March 19, 2014) TEI Richmond Chapter Meeting Legislative and Administrative Update on State Sales Taxation of Business Services and State Controversy Update (March 5, 2014) TEI Orange County The Rush to Extend the Sales Tax to Services (Including Digital Products): Is It Over or Just Beginning? (February 24, 2014) COST Sales Tax Conference and Audit Session Sales Tax Syndromes: Bundling, Digital Goods, and Separately Stating Tax (February 18, 2014) TEI Minnesota Transparency Under A Different Light: Discovery, Settlements and Confidentiality (September 20, 2013) ABA 2013 Joint Fall CLE Meeting How the Interstate Tax System Works/Jurisdiction & Nexus (June 19-21, 2013) Interstate Tax Corporation Interstate Tax Planning Conference

5 The Unitary Concept (June 19-21, 2013) Interstate Tax Corporation Interstate Tax Planning Conference State Tax Update (June 9-12, 2013) TEI Region VIII Conference Legislative Update & Tax Controversy (March 6, 2013) TEI Orange County Chapter Meeting A Bundle of Joy: What is a Bundle? How to Tax a Bundle? When to Un-Bundle? (February 24-27, 2013) COST Sales Tax Conference and Audit Session State and Local Nexus Expansion (February 22, 2013) UW/TEI Tax Forum The Bloomberg BNA Tax Policy and Practice Summit (November 13, 2012) BNA Practical Guide to Handling State Tax Controversies (October 29, 2012) 67th Annual TEI Conference State and Local Tax Roundtable (July 26, 2012) Sutherland SALT State Tax Update (June 11, 2012) TEI Region VIII Tax Conference State Tax Litigation Update (May 25, 2012) North Carolina Bar Association - 11th Annual North Carolina/South Carolina Tax Section Annual Meeting State and Local Taxation Update (May 16, 2012) TEI Denver SALT Roundtable - Houston (May 10, 2012) Sutherland SALT Roundtable COST 2012 Sales Tax Conference and Audit Session (March 5, 2012) Council on State Taxation (COST) State and Local Tax Session (February 28, 2012) TEI Florida Chapter

6 Head in the Cloud: Applying Permanent Establishment, Nexus and Treaty Principles to Electronic Commerce Transactions (February 1, 2012) TEI New Orleans: International Tax Developments Day Economic Substance: Where Are We Now? The LB&I Field Directive (December 13, 2011) Inbound Issues Roundtable International Tax Developments - Safeguarding Against Tax Claims on Crossborder Principal (November 18, 2011) MAPI Tax Council II Meeting TEI Virginia Chapter - SALT Seminar (November 17, 2011) Impact of Federal Legislation and Other Uniformity Efforts on State Taxation (November 15, 2011) National Premium Tax Annual Conference TEI Arizona Chapter Meeting (November 8, 2011) (TEI) TEI Annual Conference (October 30-November 2, 2011) A Day in Court : Navigating the State and Local Appeal Process (October 6, 2011) IPT Seattle Meeting State Tax Consequences of Federal Uncertain Tax Positions (September 26, 2011) Seattle Chapter SALT Meeting COST Pacific Northwest Regional Meeting (September 22, 2011) Council on State Taxation Council on State Taxation (COST) North Atlantic Regional State Tax Seminar (August 11, 2011) Current Issues in International Taxation (June 16, 2011) Houston Meeting Cloud Computing - Focus on the Legal and Policy Issues (June 12, June 15, 2011) 2011 FTA Annual Meeting

7 Nexus Update on Recent Developments: Current Standards, Emerging Trends and Significant New Legislation (May 19, May 20, 2011) Florida Bar 2011 State Tax Conference Top 2011 State Income Tax Cases and Issues to Watch in 2011 (May 18, 2011) TEI Denver Chapter Meeting Determining the Corporate Income Tax Base (May 1-5, 2011) COST Intermediate/Advanced State Income Tax School TEI Atlanta Chapter Meeting (April 26, 2011) 61st TEI Midyear Conference (April 4, April 6, 2011) U.S. International Section (April 1, 2011) TEI Atlanta Chapter - Tax Council Spring Conference (March 17, 2011) Colorado's Internet Use Tax and the Future of Internet Taxation (February 16, 2011) Lorman Educational Services TEI Seattle Chapter State and Local Tax Update (February 9, 2011) Council On State Taxation (COST) Southwest/West Regional State Tax Seminar (October 28, 2010) IPT Sales Tax Symposium (September 26, September 29, 2010) Broadband Tax Institute s 2010 Annual Conference (September 19-22, 2010) COST Pacific Northwest Regional State Tax Seminar (June 17, 2010) SALT Current Developments (May 24, 2010) Baltimore/Washington Chapter Meeting Seattle Chapter Meeting (May 12, 2010) Determining the Corporate Income Tax Base (April 25, April 29, 2010) Council on State Taxation Intermediate/Advanced State Income Tax School

8 New York Chapter Meeting - State Taxation Update (February 24, 2010) State Tax Policy and Combined Reporting Updates (December 21, 2009) Council on State Taxation (COST) Mid-Atlantic Regional Tax Seminar s 64th Annual Conference (October 25, October 28, 2009) Hot Topics: Sales and Use Tax (February 7, February 8, 2009) 2009 National Multistate Tax Symposium Southwest/West Regional Meeting of the Council on State Taxation (COST) (November 29, 2007) Filing Options (November 14, 2007) IPT Income Tax Symposium State Tax Roundtable for Utilities and Power (November 8, 2007) (TEI) 2007 State and Local Tax Course (August 20-24, 2007) Nexus for Sales Tax Purposes TEI Chicago Chapter State Tax Workshop COST Intermediate State Income Tax School (April 27, 2009) STARTUP Conference (May 14, 2009) TEI Philadelphia Chapter Meeting (November 18, 2009) TEI SALT School (August 17, 2009) Education LL.M., Georgetown University Law Center J.D., Santa Clara University School of Law, Co-Editor, Santa Clara Computer and High Technology Law Journal B.A., magna cum laude, California State University

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