Michele Borens advises her clients, many of whom are impacted by taxation in the digital economy, in strategic state and local tax planning. She also defends them in litigation regarding state income and sales tax assessments.
With comprehensive knowledge of individual state tax policies, Michele provides strategic advice on multistate strategies and planning, state-specific tax reductions, transactional planning and reverse income tax reviews. She helps corporate clients reorganize and restructure their projects and advises on travel and business operation expansion into particular states. Michele also represents and defends clients, many of whom operate in the e-commerce and telecommunications industries, in controversy and tax matters, including state tax nexus issues. Michele represents clients nationwide, and has worked extensively with companies that have litigation in Maryland regarding intangible holding companies.
Before joining the firm, Michele was a manager with PricewaterhouseCoopers LLP in the State and Local Tax Services group. Her practice included advising clients on state and local tax issues associated with corporate reorganization and restructuring, negotiating and securing state credits and incentives, and advising on state tax refund and planning opportunities. Her clients operated in numerous industries including construction, biotechnology, government contracting, health care, law and hospitality.
Latest Insights
Latest News
- media mentionsNew MTC Form Would Assure Sellers on Sales Tax Collection
- media mentionsCalifornia Tax Attorneys Urge Clarity on Sourcing Regs’ Effective Date
- firm newsThree Eversheds Sutherland Attorneys Named "Lawyer of the Year"; 111Â Attorneys Recognized in 2023 Edition of The Best Lawyers in America
- Saved a Fortune 50 technology company nearly $30 million in an income tax matter against the California Franchise Tax Board.
- SALT Litigation Update, March 23, 2026, TEI Virginia Chapter March Meeting
- The Invisible Customer: Navigating State Look-Through Sourcing, March 18, 2026, TEI 76th Midyear Conference
- Single Sales Factor: Simplicity or Distortion? The Fair Apportionment Debate, March 3, 2026, COST SALT in a Digital World Workshop
- Sourcing Receipts with Confidence: Taxpayer Strategies in a Fragmented Landscape, February 25, 2026, TEI Seattle Tax Symposium
- What's in store: Recent marketplace developments, February 17, 2026, Eversheds Sutherland webcast
- 2026 SALT legislative outlook: Preparing for the year ahead, January 13, 2026, Eversheds Sutherland webcast
- Update on Taxation of Digital Goods/Services, December 3, 2025, COST Pacific Northwest Regional State Tax Seminar
- State and Local Taxes, November 5, 2025, ETA Payments Compliance Conference
- Sourcing Receipts with Confidence: Taxpayer Strategies in a Fragmented Landscape, October 29, 2025, TEI 80th Annual Conference
- Washington Department of Revenue Interim Guidance on SB 5814 – Part III, October 10, 2025, Eversheds Sutherland webcast
- Washington Department of Revenue Interim Guidance on SB 5814, September 26, 2025, Eversheds Sutherland webcast
- Litigation and Legislative Update, September 24, 2025, TEI Seattle SALT Day
- Bundled Transactions and Multiple Points of Use (MPU), August 14, 2025, COST SALT Technology Workshop
- Not As Advertised: Washington’s Sales Tax Expansion, August 8, 2025, Eversheds Sutherland webcast
- Sales and Use Taxation: Selling on a Marketplace, July 21, 2025, NYU Introduction to State and Local Taxation
- PepsiCo and the 80/20 Rule: A Case Study in Economic Substance and Tax-Planning Boundaries, July 23, 2025, MTC 58th Annual Meetings
- What's in store: Recent marketplace developments, June 18, 2025, Eversheds Sutherland webcast
- The Where and What of State Corporate Income Tax, June 3, 2025, TEI Region 9 Conference
- Apportionment Overview, May 21, 2025, TEI Region 10 Tax Conference
- C-SALT: What Every Executive Should Know about State and Local Tax, May 14, 2025, TEI Denver Chapter SALT Day
- Litigation and Legislative Roundup, May 14, 2025, TEI Denver Chapter SALT Day
- What's on the horizon? A discussion on important state tax legislation in 2025, May 7, 2025, Eversheds Sutherland SALT Legislative Webcast
- Significant State Tax Litigation and Its Consequences, May 6, 2025, TEI Houston Chapter Tax School
- Audits and Litigation in SALT: Top Emerging Trends, March 18, 2025, TEI 75th Midyear Conference
- SALT Legislative Update: Oh, We’re Halfway There (Almost), February 26, 2025, Eversheds Sutherland Post-Election Webinar Series
- What Every Executive Should Know about SALT, February 25, 2025, TEI Seattle Tax Forum
- What's in store: Recent marketplace developments, January 21, 2025, Eversheds Sutherland SALT Marketplace webcast
- Elections Have SALT Consequences, December 12, 2024, Eversheds Sutherland webcast
- The Empire (State) Strikes Back: A New York Update for Non-New York Based Businesses, December 2, 2024, TEI/IPT Silicon Valley SALT Conference
- Are You Gross? Net?, December 2, 2024, TEI/IPT Silicon Valley SALT Conference
- 2024 Litigation and Legislative Roundup, December 2, 2024, TEI/IPT Silicon Valley SALT Conference
- Uniform Marketplace Facilitator Certificate, November 19, 2024, Multistate Tax Commission Fall Uniformity Committee Meeting
- State and Local Taxes: Policy, Compliance and Litigation Impacting the Payments Industry, October 30, 2024, Electronic Transactions Association Payments Compliance Conference
- Texas Marketplace Regulation, October 9, 2024, Institute for State Policy Leaders State Tax Policy Seminar
- Strategic State Tax Decisions: Pay or Don’t Pay?, September 26, 2024, TEI Monthly CTO Discussion Group Series
- MTC Audit Program – The Benefits and Detriments of the Program, September 26, 2024, COST 55th Annual Meeting
- To Pay or Not to Pay, That is the Question!, September 18, 2024, TEI Seattle SALT Day
- Uniformly Not Uniform, September 18, 2024, TEI Seattle SALT Day
- Strategic Considerations for Managing your Audit and Litigation Portfolio, September 12, 2024, TEI Audits & Appeals Seminar
- Anticipating State Tax Audits and Controversy: Managing Audit Triggers and Aggressive Positions, September 11, 2024, TEI Audits & Appeals Seminar
- Escalating Burden of Gross Receipts Taxes and Local Taxes (Including Recent SF Activity) on Taxpayers, August 14, 2024, COST State and Local Tax Workshop for Technology Companies
- Sales and Use Taxation: Selling on a Marketplace, July 22, 2024, NYU Introduction to State and Local Taxation Conference
- AI Can't Fix SALT, April 29, 2024, TEI – Region 9 Annual Conference
- Recent Marketplace Developments, April 22, 2024, Eversheds Sutherland
- Taxability of “X” as a service, March 20, 2024, TEI Midyear Conference
- State Tax Controversy Rodeo, February 28, 2024, TEI Seattle Tax Forum
- SALT Legislative Update, January 23, 2024
- Discussion of State Tax Cases, Issues & Policy Matters to Watch, December 6, 2023, Pacific Northwest Regional State Tax Seminar
- Transfer Pricing and Intercompany Transactions, December 6, 2023, Pacific Northwest Regional State Tax Seminar
- 2023 Litigation and Legislative Roundup, December 5, 2023, TEI & IPT Silicon Valley SALT Seminar
- San Francisco’s Troubled Tax System, December 5, 2023, TEI & IPT Silicon Valley SALT Seminar
- No, Sales Tax is Cooler, December 5, 2023, TEI & IPT Silicon Valley SALT Seminar
- Changing State Tax Laws, November 9, 2023, Payments Compliance Conference
- Why SALT isn’t Kosher?, September 20, 2023, SALT updates
- Sales Tax Is Cooler, September 20, 2023, SALT updates
- Conundrums with the States' Marketplace Facilitator Laws, August 17, 2023, COST State and Local Tax Workshop for Tech Companies
- SALT Controversy Update, May 17, 2023, TEI Orange County SALT Day
- Important State Tax Legislation in 2023, May 17, 2023, TEI Orange County SALT Day
- Recent Developments in Local Taxes, May 17, 2023, TEI Orange County SALT Day
- Use Tax Considerations for Purchases of Software and Digital Products/Services, May 10, 2023, TEI Denver SALT Day
- Why State and Local Tax is Awesome!, May 10, 2023, TEI Denver SALT Day
- Digital Economy and Cryptocurrency, April 27, 2023, TEI Region10 Conference
- States of the States, April 27, 2023, TEI Region10 Conference
- SALT Legislative Update, March 30, 2023, TEI Virginia
- Use Tax Considerations for Purchases of Software and Digital Products/Services, March 30, 2023, TEI Virginia
- On-Demand Services and the States' Marketplace Rules - What's the Impact?, February 23, 2023, COST Sales Tax Conference & Audit Session
- SALT Controversy Update, February 15, 2023, TEI Seattle
- Sales and Use Tax Hot Topics in Our Digital World: What’s New and Next, February 10, 2023, Multistate Tax Symposium
- SALT Legislative Update, January 10, 2023
- Super-Marketplace Sales Tax Issues, December 12, 2022, NYU SALT Conference
- SALT Update, November 17, 2022, Northern California Tax Director Group
- Marketplace Implementation Issues, November 15, 2022, MTC Fall Committee Meeting
- The Next Chapter in Transfer Pricing, October 26, 2022, COST's 53rd Annual Meeting
- Changing State Tax Laws, October 13, 2022, ETA's Compliance Program
- SALT Update, September 28, 2022, TEI Seattle Chapter
- Digital Goods and Services - Where We Have Been and Where We Are Going, September 28, 2022, TEI Seattle Chapter
- Why SALT is Awesome, September 28, 2022, TEI Seattle Chapter
- Anticipating State Tax Audits and Controversy: Managing Audit Triggers and Aggressive Positions, September 22, 2022, TEI Audits and Appeals
- Marketplace Implementation Issues, August 2, 2022, 55th Annual Meeting Seminar MTC Conference
- 2022 Litigation Roundup, May 19, 2022, TEI LA Chapter - SALT
- Local Taxes: Developments in Increasingly-Aggressive Local Taxation, May 19, 2022, TEI LA Chapter - SALT
- Taxation on Digital Goods and Services, May 19, 2022, TEI LA Chapter - SALT
- Taxation of Digital Goods and Services, April 22, 2022, TEI Portland SALT Day
- Tax Implications and Considerations of Cryptocurrency, April 22, 2022, TEI Portland SALT Day
- Litigation and Legislative Round Up, April 21, 2022, TEI Silicon Valley SALT Day
- Tax Implications and Considerations for Cryptocurrency, April 21, 2022, TEI Silicon Valley SALT Day
- All Things Digital: State Taxation of Digital Goods and Services, April 6, 2022, TEI Denver Virtual SALT Day
- Implementing the New Rules: Compliance Issues with On-Demand Services and Marketplaces, March 23, 2022, TEI’s 72nd Midyear Conference
- 2022 SALT Update, March 15, 2022, TEI Detroit Chapter SALT Day
- SALT Legislative Tax Update, March 2, 2022
- US State and Local Tax Issues & Trends in the Digital Economy, March 1, 2022, Global Tech Webcast Series
- Recent Marketplace Developments, February 24, 2022, Eversheds Sutherland
- Recent Marketplace Developments, February 22, 2022, Eversheds Sutherland
- Domestic M&A Considerations, February 17, 2022, UW TEI
- 2021 Review and What to look Forward to in 2022, January 12, 2022, Eversheds Sutherland Marketplace Webcast
- SALT Legislative Update, September 29, 2021, IPT East/West Coast Joint Lunch
- State Tax Update, September 29, 2021, TEI Seattle SALT webcast series
- State Tax Update, September 28, 2021, TEI Seattle SALT webcast series
- Marketplace Insights from Bloomberg Tax's 2021 Survey of the States, September 9, 2021
- Ask The Experts Panel, August 12, 2021, COST 2021 State and Local Tax Workshop for the Tech Industry
- Marketplace Facilitators - SALT Issues, August 11, 2021, COST 2021 State and Local Tax Workshop for the Tech Industry
- Income Tax Implications of Being a Marketplace Facilitator, June 15, 2021
- Marketplace 101, May 27, 2021, Eversheds Sutherland
- State Tax Information Reporting and Disclosure Requirements, May 18, 2021, TEI Denver SALT webcast
- SALT Litigation Update, May 18, 2021, TEI Denver SALT webcast
- State Tax Information Reporting and Disclosure Requirements, April 20, 2021, TEI Seattle webcast series
- Digital Tax in the Mid-Atlantic, March 15, 2021, TEI Mid-Atlantic webinar series
- Legislation Can Be Taxing, April 13, 2021, TEI Seattle webcast series
- 2021 Marketplace Legislation Update, April 8, 2021, Eversheds Sutherland
- SALT Update and Combined Reporting, April 6, 2021, TEI Seattle webcast series
- SALT Update and Combined Reporting, March 18, 2021, TEI Richmond
- TEI Richmond Chapter – SALT Session, March 18, 2021, TEI Mid-Atlantic Webcast Series (March 15-16, 2021)
- 2021 Marketplace Legislation Update, January 28, 2021, Eversheds Sutherland
- TEI’s 75th Annual Conference, October 26-28, 2020
- Marketplace Collection Rules, September 22, 2020, IPT
- SALT issues related to worker classification and telework, September 10, 2020, Eversheds Sutherland
- Cloudy Taxation: If taxable, where and how?, September 1, 2020, TEI
- E-Commerce Sales Tax Considerations, August 24, 2020, TEI
- Technology – The National Landscape that is Constantly Evolving – Changing Everything, August 11, 2020, COST 2020 State and Local Tax Webinar for Technology Companies
- Marketplace Laws: Implementing a Multistate Compliance Strategy, June 23, 2020, Eversheds Sutherland
- What’s Next? Sales & Use Tax Update, June 17, 2020, TEI
- E-Commerce Sales Tax Considerations, June 9, 2020, TEI
- Sales Tax Update, May 20, 2020, Electronic Transactions Association (ETA) and Eversheds Sutherland
- E-Commerce Sales Tax Considerations, May 12, 2020, TEI
- Stuck in the middle again – Latest developments in online marketplace litigation, April 15, 2020
- Behind the eight ball – A look at the present state of marketplace laws and a glimpse into the future, March 18, 2020
- Feelin Salty? State and Local Tax Controversy Update, February 21, 2020, UW-TEI Tax Seminar
- Multistate Tax Update, December 10, 2019, TEI Richmond Chapter training
- Discussion of National State Tax Cases, Issues and Policy Matters, December 4, 2019, COST Pacific Northwest Regional State Tax Seminar
- Sales & Use Tax Developments Every Company Should be Following, December 4, 2019, COST Pacific Northwest Regional State Tax Seminar
- Intersection of US & International Rules, November 12, 2019, Marketplace Luncheon
- 2019 Legislative Roundup: What Are the States Doing + Recent Developments, September 18, 2019, TEI Seattle Chapter Meeting
- Technology – Constantly Evolving – Changing Everything, July 23, 2019, COST State and Local Tax Workshop for Technology Companies
- 2019 Litigation and Legislative Roundup, June 25, 2019, TEI Silicon Valley Federal Tax Day
- Here Come the Locals – Increase in Aggressiveness of Local Taxing Authorities, June 4, 2019, TEI SALT Day
- 2019 Litigation and Legislative Roundup , June 4, 2019, TEI SALT Day
- Positioning Your Company for Success After Wayfair and Tax Reform (or Nuts and Bolts of Litigating a State Tax Case), May 23, 2019, 2019 Audit and Appeals Conference
- Scoreboard Review: Impact of Recent State Tax Cases on Your Litigation, May 22, 2019, 2019 Audit and Appeals Conference
- Marketplace Collection: Developments in Online Marketplace Legislation, May 15, 2019, TEI Denver SALT Day
- Indirect Tax Compliance in the Global Digital Economy, May 15, 2019, TEI Denver SALT Day
- State Indirect Tax: Wayfair & Other Notable Cases, May 6, 2019, TEI Region 9 & 10 Conference
- Federal and State Controversy Update, April 17, 2019, TEI Seattle Chapter Meeting
- Slicing and Serving the Pie: State Filing and Apportionment Methods – No Seconds, February 22, 2019, UW-TEI Tax Forum
- State Taxation in the Post-Wayfair World and Modernizing State Sales Tax Systems After Wayfair, December 6, 2018, Council on State Taxation (COST)
- Marketplace Collection - The Ins, Outs, and Next Chapter, December 6, 2018, Council on State Taxation (COST)
- Eversheds Sutherland Seattle CPE Day – Navigating the Changing World of Tax, November 6-7, 2018
- Mid-Atlantic Regional State Tax Seminar, August 29, 2018, Council on State Taxation (COST)
- A Risky Business: Managing State and Local Taxes, June 11-13, 2018, Tax Executives Institute (TEI)
- Unitary – Who’s In / Who’s Out and Other Hot Topics, May 21-23, 2018, STARTUP
- State and Local Tax Day, May 15, 2018, Tax Executives Institute (TEI) Denver Chapter
- Audits & Appeals Seminar: State and Local Tax Controversy, May 2-3, 2018, Tax Executives Institute (TEI)
- State Income Tax: Controversy and Legislation Update, April 30 - May 2, 2018, HOTEC
- TEI Richmond Chapter Meeting, March 19, 2018, Tax Executives Institute (TEI)
- Named to Best Lawyers in the area of tax law (2021-2026)
- Recognized by The Legal 500 United States in the areas of tax: international (2017-2019) and U.S. taxes: non-contentious (2018-2020, 2022-2025)
- Member, American Bar Association
- Member, Taxation Section, District of Columbia Bar
- Member, American Institute of Certified Public Accountants
- California
- District of Columbia
- LL.M., Georgetown University Law Center
- J.D., Santa Clara University School of Law,
Co-Editor, Santa Clara Computer and High Technology Law Journal
- B.A., magna cum laude, California State University