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Building the case before court: Key questions in tax controversy

September 01, 2026

United States
United States
United States
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor welcome Partner Tim Gustafson to discuss the latest “A Pinch of SALT” column in Tax Notes State, which examines how taxpayers can navigate the procedural and strategic considerations that arise in state tax litigation when proceeding along the path from administrative appeals to courts of general jurisdiction.

The conversation explores the often-overlooked administrative stages of tax controversy and why decisions made long before a taxpayer reaches court can significantly impact a case’s outcome. Using California and New York as examples, the group highlights how procedural rules vary by jurisdiction and what those differences mean for taxpayers evaluating litigation strategy.

The discussion covers:

  • Key considerations during administrative tax appeals and controversy proceedings;
  • How administrative records, discovery rules, and evidentiary requirements can affect a case;
  • Differences between California and New York tax controversy procedures;
  • The role of standards of review in shaping litigation strategy; and
  • Why taxpayers must carefully preserve issues and exhaust administrative remedies before seeking judicial review.
The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Key contacts

jeremygove@eversheds-sutherland.com

Jeremy P. Gove

Partner

New York, United States

timgustafson@eversheds-sutherland.com

Timothy A. Gustafson

Partner

Sacramento , United States

chelseamarmor@eversheds-sutherland.com

Chelsea E. Marmor

Partner

New York, United States

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