Critical questions on the way to court in tax controversy matters

Critical questions on the way to court in tax controversy matters

August 27, 2026

United States
United States
United States

In the latest installment of “A Pinch of SALT” published in Tax Notes State, Eversheds Sutherland attorneys Tim Gustafson, Chelsea Marmor and Emma Shokeir examine the administrative process that precedes state tax litigation and the key considerations that can shape a taxpayer's path to court. The authors explain that state tax controversies often involve lengthy administrative proceedings and that understanding a state's procedures can affect the timing, cost, and strategy of a case.

The article highlights four critical questions taxpayers should ask before litigating a state tax matter:

  • Is there discovery?
  • Is a record set?
  • What is the standard of review at court?
  • Have administrative remedies been exhausted? 

As the authors conclude, "tax litigation begins long before ever approaching the courthouse steps." Understanding how administrative procedures differ across jurisdictions can help taxpayers make informed decisions and better position themselves for success if a dispute ultimately reaches court.

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.

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timgustafson@eversheds-sutherland.com

Timothy A. Gustafson

Partner

Sacramento , United States

chelseamarmor@eversheds-sutherland.com

Chelsea E. Marmor

Partner

New York, United States

emmashokeir@eversheds-sutherland.com

Emma Shokeir

Staff Attorney

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