Biography

Jennifer has provided tax assistance to large multistate companies since 2002. She delivers state income, franchise, sales, Washington B&O, and property tax experience in multiple industries, with a specialization in transportation and logistics. She has experience in incentives identification and negotiation, audit defense and settlement, due diligence, corporate reorganizations, tax accounting, and entity simplification. Jennifer has also performed and reviewed multi-state nexus and apportionment studies, and tax provisions including documentation of uncertain tax positions.

Selected Publications

  • "Oregon’s Corporate Activity Tax On Track to Become Effective Law Despite Referendum" (Moss Adams Insight, August 2019)
  • "Oregon to Pass New Corporate Activity Tax" (Moss Adams Alert, May 2019)
  • "Portland’s New Gross Receipts Tax Comes With Questions and Challenges" (co author; Bloomberg Tax, May 2019)
  • "Claim Oregon’s Construction-in-Process Property Tax Exemption by April 1, 2019" (Moss Adams Alert, March 2019)
  • "Portland’s Clean Energy Surcharge Tax Could Increase Costs for Businesses" (Moss Adams Insight, March 2019)
  • "Clean Energy Tax Is Imposed for Certain Portland Retailers" (Moss Adams Alert, November 2018)
  • "State-By-State Apportionment Schedules Could Help Businesses Better Comply with State Laws" (Journal of Multistate Taxation and Incentives, June 2018)
  • "IRC Section 965 and State Tax Compliance-Additional Attention Required" (Moss Adams Insight, May 2018)
  • "Comply with State Laws Using State-by-State Apportionment Schedules" (Moss Adams Insight, May 2018)
  • "Prepare for Changes to Your Oregon Taxes" (Moss Adams Alert, September 2017)
  • "Are You Prepared for Oregon’s Move to Market Sourcing?" (Moss Adams Alert, August 2017)
  • "Credits Can No Longer Be Applied Against Oregon’s Minimum Tax" (Council on State Taxation, August 2017)
  • "Tennessee Goes Beyond Physical Presence to Subject Out-of-State Businesses to Its Business Tax" (Moss Adams Alerts, March 2017)
  • "Could Washington State Collect Additional Taxes on Your Dock Sales with New Rule 193?" (Moss Adams Insights, March 2017)

Selected Speaking Engagements

  • Oregon Ballot Measure 97
    (PROSPER, September 2016)
  • Oregon Income Tax Considerations for the Sale of a Parnership Interest
    (COST Pacific Northwest Regional State Tax Meeting, August 2016)
  • Don’t Get Caught Sleeping Through State Tax Issues
    (2016 OSCPA Forest Products Conference, June 2016)
  • State Tax Update
    (Tax Executives Institute, Portland Chapter’s Annual Meeting, April 2016)
  • Better Mileage for Your Business: Tax Dollars and Related Transportation Diligence Topics
    (Moss Adams Webcast, May 2015)

Professional Affiliations

  • Member, American Institute of Certified Public Accountants
  • Member, Council on State Taxation
  • Member, Oregon Society of Certified Public Accountants

Education

  • BS, accounting, Portland State University