Jeffrey A. Friedman, Partner

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1 , Partner 700 Sixth Street, NW Suite 700 Washington, DC Office: Honored as Tax Lawyer of the Year in 2011 by State Tax Notes, Jeff Friedman provides sophisticated state and local tax planning, strategic advice and advocacy to numerous Fortune 100 and industry-leading companies. His comprehensive practice includes state and local tax planning, compliance, legislation and policy, and litigation and controversy matters involving income, franchise, sales and use and property taxes. Jeff s clients span a variety of industries, including e-commerce, energy, technology and telecommunications. Related Practices / Industries Tax State and Local Tax Tax Controversy & Litigation Digital Economy Appellate Insurance Unclaimed Insurance Benefits Bar Admissions District of Columbia Maryland A recognized thought leader on state and local tax issues, Jeff works on high-profile and precedent-setting litigation and controversy matters across the country. These matters impact critical questions on nexus, apportionment, the Multistate Tax Compact and the equal protection, due process and commerce clauses of the United States Constitution. Jeff is also a well-respected advocate on issues of tax policy, including the taxation of digital economy transactions. Prior to joining Sutherland, Jeff was a partner in KPMG s Washington national tax practice; served as an attorney-adviser in the U.S. Department of the Treasury s Office of Tax Policy, where he assisted with the development of the U.S. government's position on domestic and international electronic commerce tax issues; and served as vice president and counsel of the Committee (now Council) On State Taxation (COST). Experience Sutherland wins constitutional challenge of excise tax, which federal court affirms on appeal. Our attorneys successfully challenged the constitutionality of an excise tax on greenhouse gas emissions enacted by Montgomery County, Md., which specifically targeted one of the country s largest wholesale producers of electricity. The U.S. Court of Appeals for the Fourth Circuit agreed, and our client was refunded more than $10 million. Sutherland advises leading online retailer about state tax issues.

2 Sutherland provides state tax advice and consulting to an online retailer on the taxability of their goods and services across the United States. Sutherland saves Fortune 100 tech firm $70 million in potential Washington State sales tax liability. Sutherland saved an international software and hardware company $70 million in potential tax liability stemming from a state's sales and business and occupation tax dispute. Awards and Rankings State Tax Notes Tax Lawyer of the Year (2011) Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax (2012, 2013) Recognized by The Legal 500 United States in the areas of tax (2012) and tax controversy (2011, 2012) Professional Activities Adjunct Professor, Georgetown University Law Center s State and Local Tax course offered as part of its LL.M. program Faculty Member, Council On State Taxation Income Tax School Faculty Member, Tax Executives Institute s State and Local Tax School Articles A Pinch of SALT: Demystifying the MTC Joint Audit Program (May 20, 2013) A Pinch of SALT: Wynne-ing isn't Everything (April 1, 2013) Reprinted with permission from Tax Analysts A Pinch of SALT: Applying False Claims Acts in State Taxation (May 7, 2012) A Pinch of SALT: Friends With Benefits Received? A Comparison of Market Sourcing Rules (December 5, 2011) A Pinch of SALT: D.C.'s Attempt to Force Remote Sellers to Collect Sales Tax (July 11, 2011) A Pinch of SALT: Waive or Walk: Considerations for Extending the Statute of Limitations (November 1, 2010)

3 A Pinch of SALT: Applying P.L In a Modern Economy (July 5, 2010) A Pinch of SALT: State Tax Issues Resulting From IRS Announcement (May 3, 2010) Reprinted with permission State Tax Notes A Pinch of SALT: State RAR Reporting Simplifying Unnessecary Complexities (March 2010) Employment Tax Withholding Compliance: Sorting Through a Patchwork of Laws (Winter/Spring 2010) Reprinted with permission from Partnering Perspectives A Pinch of SALT: The U.S. Supreme Court Should Accept a Nexus Case (July 9, 2009) A Pinch of SALT: The Loophole of Labeling a Tax Provision a Loophole (September 1, 2008) The Redemption of Equitable Apportionment (September - October 2006) Reprinted with permission from The Tax Executive Check Your California Receipts: California Supreme Court Should Provide Appropriate Standards For Equitable Apportionment (September 5, 2005) Reprinted with permission from Tax Analysts Filling State Coffers (October 25, 2004) Posted with permission from Legal Times Presentations New York University 32nd Institute on State and Local Taxation (December 12-13, 2013) State Tax Assessments and Controversies - The Lay of the Land (July 22-25, 2013) MTC Annual Conference How the Interstate Tax System Works/Jurisdiction & Nexus (June 19-21, 2013) Interstate Tax Corporation Interstate Tax Planning Conference Hot Topics in State Income Tax (June 13, 2013) Deloitte Center for Multistate Taxation 17th Annual Multistate Tax Institute

4 State Tax Update (June 9-12, 2013) TEI Region VIII Conference State and Local Tax Watch List (May 16-17, 2013) Media Industry Tax Conference Determining the Corporate Income Tax Base (April 29-May 2, 2013) Council on State Taxation Intermediate/Advanced State Income Tax School U.S. Branches of Foreign Corporations (April 18, 2013) NYU/KPMG 12th Annual Tax Lecture Series Transaction Tax Cases and Issues to Watch in 2013 (February 24-27, 2013) COST Sales Tax Conference and Audit Session State and Local Nexus Expansion (February 22, 2013) UW/TEI Tax Forum Legislative and Administrative Developments in State Taxation (February 6-8, 2013) National Multistate Tax Symposium Around the World in 120 Minutes: Year-End Corporate Tax Round-Up (December 13, 2012) TEI/Thomson Reuters Webcast The Cats and Dogs of Sales Tax: Bundling, Absorption and Other Furry Creatures (December 4, 2012) COST Pacific Northwest Regional Meeting Review and Preview of Federal Constitutional Issues (November 30, 2012) New York University Institute on State and Local Taxation State Tax Aspects of Attorney Client Privilege and Work Product Doctrine (November 9, 2012) State Tax Roundtable for Utilities and Power (STARTUP) National Developments and Trends in State Taxes Point/Counterpoint Discussion (November 8, 2012) MACPA/Maryland Bar Association Advanced Tax Institute A SALTy Countdown the Top 10 Litigation Cases of 2012 (November 2, 2012) California State Bar Association 2012 California Tax Policy Conference California Tax Policy Conference (November 1, November 3, 2012) California Tax Policy Conference

5 Significant Court Decisions Impacting Our Industry and Seeking State Tax Fairness: The Need for Federal Adjudication, A Taxpayers Bill of Rights and Federal Preemption Legislation (October 21, 2012) Broadband Tax Institute Annual Conference State and Local Tax Update (September 19, 2012) TEI Seattle Chapter Meeting State and Local Tax Roundtable (July 26, 2012) Sutherland SALT Leveling the Playing Field (July 24, 2012) Southeastern Association of Tax Administrators Annual Conference How the Interstate Tax System Works: Jurisdiction and Nexus (June 27, 2012) Interstate Tax Planning Meeting TEI Region VII Conference (June 27, July 1, 2012) TEI Region VII FTA Annual Meeting (June 17, 2012) Federation of Tax Administrators (FTA) Hot Topics in State Income Tax (June 14, 2012) Multistate Tax Conference 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 2012 Spring Audit Session/Income Tax Conference (May 15, 2012) Council on State Taxation (COST) 2012 Spring Audit Session/Income Tax Conference SALT Roundtable - Houston (May 10, 2012) Sutherland SALT Roundtable STARTUP Meeting - Document Management Retention (May 9, 2012) STARTUP

6 TEI Houston Tax School (May 3, 2012) Tax Executives Institute (TEI) Determining the Corporate Income Tax Base (April 30, 2012) COST Intermediate/Advanced State Income Tax School Tax Executives Institute: 62nd Midyear Conference (March 25-28, 2012) Tax Executives Institute State and Local Tax Session (February 28, 2012) TEI Florida Chapter State and Local M&A Issues (February 21, 2012) TEI Dallas Chapter Meeting The National Multistate Tax Symposium (February 3, 2012) The National Multistate Tax Symposium - Orlando 30th New York University Institute on State and Local Taxation (December 12, December 13, 2011) New York University Institute TEI Virginia Chapter - SALT Seminar (November 17, 2011) Tax Executives Institute Settled Expectations: Best Practices to Negotiate and Memorialize State Tax Settlements (November 9, 2011) TEI Philadelphia Chapter Meeting Recent Developments in Multistate and Local Taxation (October 26, October 28, 2011) 60th Annual Tulane Tax Institute A Day in Court : Navigating the State and Local Appeal Process (October 6, 2011) IPT Seattle Meeting Sutherland SALT Financial Services Roundtable (October 5, 2011) Sutherland State Tax Consequences of Federal Uncertain Tax Positions (September 26, 2011) Tax Executives Institute Seattle Chapter SALT Meeting COST Pacific Northwest Regional Meeting (September 22, 2011) Council on State Taxation

7 Council on State Taxation (COST) North Atlantic Regional State Tax Seminar (August 11, 2011) Use Tax Collection Issues Developments (July 24, July 28, 2011) Multistate Tax Commission s 44th Annual Conference Retroactive Tax Legislation (June 26-29, 2011) IPT Annual Conference TEI Region VII Conference (June 22, June 26, 2011) Tax Executives Institute Jurisdiction and Nexus - Interstate Tax Planning Seminar (June 20, June 22, 2011) Interstate Tax Corporation Cloud Computing - Focus on the Legal and Policy Issues (June 12, June 15, 2011) 2011 FTA Annual Meeting Top 2011 State Income Tax Cases and Issues to Watch in 2011 (May 18, 2011) TEI Denver Chapter Meeting MAPI Tax Council II Meeting (May 5, 2011) Manufacturers Alliance for Productivity and Innovation (MAPI) 61st TEI Midyear Conference (April 4, April 6, 2011) Tax Executives Institute Codified Economic Substance Doctrine: You ll Know it When You See It? A Guide to Navigating the New Economic Substance (March 30, 2011) Sutherland Webinar TEI Seattle Chapter State and Local Tax Update (February 9, 2011) Tax Executives Institute National Multistate Tax Symposium Multistate Tax: Navigating an Economy of Transition (February 2, February 4, 2011) National Multistate Tax Symposium Council on State Taxation 41st Annual Meeting (October 19-22, 2010) Broadband Tax Institute s 2010 Annual Conference (September 19-22, 2010) State Tax Roundtable Planning and Techniques (July 22, 2010) Tax Executives Institute 2010 Region VII Conference

8 Jurisdiction & Nexus (June 21, 2010) Interstate Tax Corporation s Interstate Tax Planning Conference COST Pacific Northwest Regional State Tax Seminar (June 17, 2010) Tax Executives Institute Seattle Chapter Meeting (May 12, 2010) The Dangers of Unreliable Intercompany Accounting (April 29, 2010) Tax Executives Institute Nashville Chapter Spring Seminar Determining the Corporate Income Tax Base (April 25, April 29, 2010) Council on State Taxation Intermediate/Advanced State Income Tax School Tax Council 2010 Annual Spring Tax Conference (March 27, 2010) Tax Executives Institute New York Chapter Meeting - State Taxation Update (February 24, 2010) State and Local Tax Developments The Dangers of Unreliable Intercompany Accounting in Separate Company States and Other Issues (January 12, 2010) Tax Executives Institute (TEI) Webinar Learning Network State Tax Policy and Combined Reporting Updates (December 21, 2009) Council on State Taxation (COST) Mid-Atlantic Regional Tax Seminar New York University School of Continuing and Professional Studies 28th Institute on State and Local Taxation (December 14-15, 2009) National Developments and Trends in State Taxes Point/Counterpoint Discussion (November 5, 2009) Maryland Institute for Continuing Professional Education of Lawyers (MICPEL) and Maryland Association of CPAs (MACPA) Advanced Tax Institute State Tax Issues for Distressed Companies (October 27, 2009) Tax Executives Institute 64th Annual Conference Tax Executives Institute s 64th Annual Conference (October 25, October 28, 2009) State Income Tax - Calculating Your Costs of Performance (October 19, 2009) BTI Annual Conference Wisconsin Combined Reporting: Background and Discussion Regarding Taxpayer Issues (October 1, 2009) Council on State Taxation (COST) Mid-West Regional State Tax Seminar

9 State Tax Roundtable State Tax Planning and Developments (June 9, 2009) Tax Executives Institute Region VII Meeting State and Local Tax Planning and Unplanning (March 30, 2009) TEI 58th Midyear Conference State Attacks on Inter-Company Transactions (February 25, 2009) TCPI Conference Looking Forward Sales Tax Impact of Federal Legislation (February 4, 2009) The 2009 National Multistate Tax Symposium Tax Executives Institute Houston Chapter (February 2, 2009) NYU Institute on State and Local Taxation (December 15-16, 2008) 15th Annual Paul J. Hartman State and Local Tax Forum (October 28-30, 2008) Council on State Taxation (COST) 39th Annual Meeting (October 22, October 24, 2008) Significant Federal & State Decisions That Impact Telecommunication (October 20, 2008) Broadband Tax Institute Tax Executives Institute (TEI) Region VII Conference (July 10, July 13, 2008) Tax Executives Institute 58th Midyear Conference (April 6, April 9, 2008) Southwest/West Regional Meeting of the Council on State Taxation (COST) (November 29, 2007) Tax Executives Institute (TEI) 2007 State and Local Tax Course (August 20-24, 2007) Tax Executives Institute's 43rd Annual Tax Symposium (December 6, 2006) 60th Annual Tax Executives Institute (TEI) Conference (October 23, 2005) Update on Significant State Tax Litigation (October 18, 2005) Council on State Taxation (COST) North Atlantic Regional State Tax Seminar Legislative Tax Update (September 27, 2005) Tax Executives Institute (TEI) Northeast Wisconsin Chapter

10 State Income Tax Planning for Section 965 (July 21, 2005) Tax Executives Institute (TEI) Bringing the Cash Home: Successfully Navigating the Section 965 Repatriation Provision Interstate Tax Planning Seminar (June 20-22, 2005) Institute for Professionals in Taxation 29th Annual Conference (June 19-22, 2005) Reducing Tensions Between Taxpayers and Tax Agencies (June 12, June 15, 2005) Federation of Tax Administrators 2005 FTA Annual Meeting Constitutional Foundations of Income and Franchise Taxation (June 6, June 10, 2005) Tax Executives Institute (TEI) Education Fund's 2005 State and Local Tax Course State Tax Planning and Unplanning (May 13, 2005) Tax Executives Institute (TEI) New Jersey Chapter Council on State Taxation (COST) 2005 Income Tax Conference/Audit Session (March 15, 2005) Education LL.M., with distinction, Georgetown University Law Center J.D., with high honors, University of Maryland School of Law, Managing Editor, The Business Lawyer B.S., University of Maryland

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