For Law Firms

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.

Much of what a state tax controversy turns on is computational rather than doctrinal. Apportionment modelling 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.

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 referral.

The full menu: twelve categories across income and franchise, gross receipts, sales and use, excise, property, residency, and licensing.