The referral channel
For Law Firms
Complementary to controversy counsel, never competing for the matter.
G&G works the administrative stage: audit, protest, appeal before the Office of Tax Appeals and its counterparts in other states, settlement, voluntary disclosure, and the nexus and exposure analysis that precedes all of it. When a matter needs a courtroom, it is referred out. That boundary is the point of the relationship rather than a limitation on it.
Support into live matters
Much of what a state tax controversy turns on is computational rather than doctrinal. Apportionment modeling across alternative methods, exposure quantification across open periods and jurisdictions, refund computation, and the schedules that have to survive an examiner reading them years later. That work can be delivered into a firm's existing matter, under the firm's engagement, without a separate relationship forming around it.
The matters firms decline
Conflicts, matters below a fee floor, and clients who cannot carry large-firm rates for a dispute measured in five figures. Those are ordinary outcomes of running a practice, and they leave a client with a real problem and nowhere useful to send it. A specialty firm at the administrative stage is a place to send them that reflects well on the referring firm.
The full menu: thirteen categories across income and franchise, gross receipts, sales and use, excise, property, residency, licensing, and M&A transactions.
Explore all services →For deal counsel: defined state and local tax pieces inside a transaction, from sell-side readiness to the California change in control and successor liability questions, alongside the deal team and its accounting firm.
State and local tax in M&A transactions →