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Jaye A. Calhoun

Partner

"I help my clients understand how the tax laws impact their business, and I particularly enjoy helping them avoid expensive surprises. We assist clients both with careful, proactive planning and finding practical solutions to complicated problems. We work with tax administrators to get to the right tax result, so that the client doesn’t pay any tax that is not owed. If litigation is required, we have significant experience helping clients to achieve the right result in court."

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 in tax and estate planning and was recognized as “The Problem Solver” in an article about her in Louisiana Life 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 right tax result 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, 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 as the result of her significant experience over the years as well as due to former government service with many years of working with tax administrators and collectors at all levels. As a consequence, 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 realizing optimal results for clients in tax compliance, tax planning, the use of tax and business incentives and in controversies and litigation. She effectively 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 before numerous local taxing authorities.

Jaye has an LL.M. in tax law, and is an adjunct professor in tax at three law schools in Louisiana, and has earned Louisiana Board of Legal Specialization certifications in both Taxation and Estate Planning. She holds leadership positions in the American College of Tax Counsel and has held leadership positions in the American Bar Association Section on Taxation and the Louisiana State Bar Tax 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 Law at Tulane University Law School, Loyola University New Orleans College of Law, and Northeastern University D’Amore-McKim School of Business in Boston (online program). Moreover, she has served as guest lecturer at Georgetown University Law Center in Washington D.C.

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. Recently, she was awarded a Bloomberg Tax’s 2023 “Author of the Year” award for her work on Portfolio 1100: State Corporate Income Tax: Basic Principles. Jaye’s experience and knowledge make her a top-tier corporate and business tax law advisor, esteemed thought innovator, client representative in controversies and respected tax practitioner providing value to her clients.

Representative Experience
  • 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.
Education
  • Georgetown University Law Center, LL.M., 1997
  • Tulane Law School, J.D., 1991
  • Tulane University, B.S., 1987
Admissions
  • Louisiana
  • Texas
Memberships
  • Member, Louisiana State Bar Association (Former Chair, Tax Law Committee)
  • Member, American Bar Association (ABA Tax Section; Past Council Director; Editorial Board, The Tax Lawyer; Former Chair, State and Local Taxes Committee; Former 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, Ellevate Louisiana
  • Member, Tax Editorial Advisory Board, Law360
  • Member, SALT Institute Advisory Board, Georgetown Law
  • Member, Bloomberg Tax State and Local Tax Advisory Council
  • Fellow, American College of Tax Counsel (Regent, Amicus and Nominating Committees)
Recognition
  • AV Preeminent-rated, Martindale-Hubbell
  • "Top Lawyer," New Orleans Magazine
  • "Author of the Year," Portfolio 1100: State Corporate Income Tax: Basic Principles, Bloomberg Tax, 2023
  • Chambers USA
  • "Best Lawyers," Tax Law, The Best Lawyers in America
  • "Super Lawyers," Louisiana Super Lawyers
  • "Top Woman Attorney," Louisiana Super Lawyers
  • "Leadership in Law," New Orleans CityBusiness, 2014
  • "Woman of the Year," New Orleans CityBusiness, 2005
Articles, Publications and Presentations
Community Service
  • Advisory Board Member, Bloomberg Tax, State Tax
  • Board of Directors Member, Ed Blewer Assistance Foundation
  • Board Member and Secretary, Louisiana Chapter of the Association for Corporate Growth
  • Board Member and Steering Committee Member, Women in Film and Television Louisiana
  • Executive Board, Hospitality Financial and Technology Professionals Association
  • Former Board Member, American Red Cross, Southeast Louisiana Chapter
  • Member, Ellevate Louisiana
  • Member, New Orleans Estate Planning Council
  • Member, Women’s Professional Council
  • Sustainer, Junior League of New Orleans
Super Lawyers
Jaye A. Calhoun
Rated by Super Lawyers


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Jaye A. Calhoun
Rated by Super Lawyers


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Jaye A. Calhoun
Rated by Super Lawyers


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American Bar Foundation
American Bar Foundation
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