Jaye Calhoun

• Economic Development & Incentives

• Federal Tax

• Project Development

• Property Tax

• State & Local Tax

• Tax

Jaye Calhoun relies on her decades of experience, expertise, and in-depth understanding of federal, state, and local taxation to represent and counsel clients with tax compliance and controversy issues. She is Board Certified by the Louisiana Board of Legal Specialization in Tax Law and Estate Planning and was recognized as “The Problem Solver” in an article about her in Louisiana Super Lawyers in 2012.

She is adept at identifying creative, lawful strategies to minimize tax liability and resolve complex tax issues. A significant part of Jaye’s ability to help clients involves translating complex tax laws and regulations into clear, understandable information for tax collectors and working with collectors to get to the correct tax refunds on behalf of clients. She keeps clients informed and aware of what is going on in their tax matters through proactive updates and prompt responsiveness to help clients meet deadlines and address potential challenges. She works hard to understand her client’s concerns and financial considerations in order to help them achieve their goals.

In turn, her clients appreciate her strategic mindset and “big picture” thinking as she anticipates how tax decisions impact the client’s broader financial or business goals and works with her team to craft personalized strategies that align with the client’s objectives and risk tolerance, advising on future implications, including changes in tax laws or potential audits. Most importantly, Jaye practices tax law with a client-focused approach. She is responsive and available to answer questions and address concerns promptly, especially during urgent situations like a new audit or dispute, and understands the stress associated with complicated tax issues and the need for timely, professional guidance. She is skilled in navigating tax processes, including audits, appeals, and negotiations and is a strong advocate when representing the client’s interests in disputes or court proceedings.

Jaye advises on tax compliance, regulation, business planning and formation, state and federal tax credit opportunities and incentives, and the resolution of tax agency audits and disputes. She works tirelessly to ensure her clients understand what needs to be done to comply with, leverage the opportunities inherent in, and maximize savings across all types of tax obligations. Jaye is able to help clients resolve tax issues efficiently due to her significant experience over the years as well as her former government service with many years of working with tax administrators and collectors at all levels. Therefore, she has a deep understanding of government perspective and process which is instrumental in helping clients address tax issues.

Whether working with in-house legal and/or corporate tax departments or high-level executives and privately held business owners, Jaye continues to earn her extraordinary reputation for effectively advising clients through tax compliance, tax planning, the use of tax and business incentives, and in controversies and litigation. She guides clients through tax audits in resolving serious, high-stakes tax controversies – both formally and informally – and in administrative and judicial appeals before the IRS, the State of Louisiana Department of Revenue, the Texas Comptroller’s Office, and numerous local taxing authorities.

Jaye was elected as a Fellow of the American College of Tax Counsel and currently serves as both a Regent and Chair of the Nominating Committee and as a member of the Amicus Committee. She is a former Council Director and Chair of the ABA Section of Taxation and Local Tax Committee, as well as a former Chair of the Louisiana State Bar Association Taxation Section. In addition to being a sought-after speaker and panelist on tax topics, a frequent contributor to industry publications, and commentator for legal and industry associations and media outlets, Jaye is also an Adjunct Professor of Tax Law at three law schools in Louisiana. She currently teaches at Tulane University Law School, Loyola University New Orleans College of Law, and LSU Law Center, and formerly for Northeastern University D’Amore-McKim School of Business in Boston and as a Guest Lecturer at Georgetown University Law Center in Washington, DC.

Jaye has and continues to be regularly honored with an assortment of best-of-the-best legal and industry accolades and rankings, important legal and industry leadership positions, and participates in projects that focus on improving the tax system through model legislation, and in advocating for good tax policy at the Congressional level and via the appeals process through amicus filings. Jaye is frequently quoted in the tax press, currently serves on the Editorial Board for The Tax Lawyer, an ABA publication, and has a long list of tax publications. Jaye and her co-authors were awarded Bloomberg Tax’s 2023 “Author of the Year” award for their work on a state corporate income tax navigator, “Portfolio 1100: State Corporate Income Tax: Basic Principles.” Most recently, she was named the inaugural recipient of the Tax Analysts Award of Distinction for Contributions in U.S. State and Local Taxation and the 2025 recipient of Bloomberg Tax’s Franklin C. Latcham Award for Distinguished Service in State and Local Tax.

• Member, Louisiana State Bar Association (Former Chair, Tax Law Committee)

• Member, American Bar Association (Tax Section; Past Council Director; Editorial Board, The Tax Lawyer; Former Chair, State and Local Taxes Committee; Vice Chair, Committee Operations; Member, Nominating Committee; Former Member, Public Service Fellowship Committee; Former Chair, Subcommittee on Government Submissions and Legislative White Papers; Former Member, Publications Committee)

• Member, National Association of State Bar Tax Sections (Former Chair, Executive Board)

• Appointed Member, Louisiana Tax Institute of the Louisiana Legislature

• Member, IPT Sales Tax School II Committee

• Member, Board of Directors, Co-Chair (Taxation & Economic Development Policy Committee), Ellevate Louisiana

• Member, Tax Editorial Advisory Board, Law360

• Member, SALT Institute Advisory Board, Georgetown Law

• Member, Bloomberg Tax State and Local Tax Advisory Council

• Secretary and Fellow, American College of Tax Counsel (Regent, Amicus and Nominating Committees)

• Resolved a major transfer pricing case for a retail client for a significantly reduced amount as compared to the original assessment.

• Settled favorably an income and franchise tax case for a large manufacturing client for ten percent of the original proposed assessment.

• Representation of a healthcare client in an effort that resulted in an HMO receiving a $500,000 state tax refund for income and franchise taxes.

• Secured a significant reduction of a $1.2 million proposed tax liability to a negligible amount for a hospitality business involved in a state audit.

• Secured a $1 million abatement of federal tax penalties (following a delayed response) for a major financial services company, including counsel to help the client revise its procedures to improve risk management and avoid future penalties.

• Successfully argued a gaming and entertainment client’s tax case leading to a full concession by the state of a significant withholding tax issue.

• Successfully resolved a state tax dispute involving millions of dollars for a large publicly traded company.

Franklin C. Latcham Award for Distinguished Service in State and Local Tax

Bloomberg Tax

2025

Award of Distinction

Tax Analysts

2025

Author of the Year, Portfolio 1100: State Corporate Income Tax: Basic Principles

Bloomberg Tax

2023