Janette Lohman Bio

Janette Lohman has more than four decades of experience practicing in all areas of state and local taxation (“SALT”). She represents clients before state and local taxing authorities in corporate and personal income, sales/use, ad valorem (property), and municipal tax and license fee controversies; prepares sophisticated multi-state tax planning for all tax types; and plans for and negotiates the purchase and sale of transferable tax credits and the acquisition of other expansion/relocation incentives for corporate capital expansions, mergers, and acquisitions. In her trademark straightforward style, Janette describes herself as a “necessary evil” or “hired gun” (a client once described her as the equivalent of The Wolf played by Harvey Keitel in “Pulp Fiction”). Janette is the go-to tax lawyer to whom corporate tax executives turn when faced with a bet-the-business SALT audit or controversy (think, unlimited nexus issues). However, Janette is also called upon to provide pro-active SALT consulting, including participation in forward-thinking SALT planning, purchasing and selling large volumes of state income tax credits, and negotiating expansion/relocation incentives. In previous positions over the course of her career, Janette has been the outside return-preparing CPA, both the in-house and outside SALT lawyer, and even the evil tax collector (i.e., a former Missouri Director of Revenue). This varied experience has provided her with a valuable and unique understanding of how each of the stakeholders on both sides think, how the numbers will likely fall — and, as she puts it, “how to kill the issue before it spreads.” When it comes to state and small-town auditors and assessors, if Janette doesn’t already know them, she knows how to work closely with them effectively. She also understands the differences between politics and bureaucracy and has even been called upon to draft and help enact legislation — including laws providing new sales tax exemptions, beneficial property tax legislation, and legislation to make tax credits and incentives transferable or more user-friendly. In sum, she is the SALT attorney you want on your side.