Picture of Jaye A. Calhoun

Jaye A. Calhoun

Partner

Jaye Calhoun is a partner in the New Orleans office of Kean Miller. She joined the firm in 2017 and practices in the tax group. Jaye provides clients with full-service tax representation covering federal, state, and local tax challenges and business opportunities. She has more than 25 years of experience and assists her clients with tax compliance and planning, guidance on the use of tax and business incentives, and represents clients in tax audits and controversies. She regularly represents clients in audits and administrative and judicial appeals before the IRS, the State of Louisiana Department of Revenue, and numerous local taxing authorities. Jaye is board certified by the Louisiana Board of Legal Specialization in both Taxation and in Estate Planning.

Jaye has been listed for a decade as one of the Best Lawyers in America (2007-2020), and in Louisiana Super Lawyers (2007-2020).  She is AV-rated preeminent by Martindale-Hubble.  She has been recognized by New Orleans City Business as a 2005 Woman of the Year and selected as a 2014 recipient of the Leadership in Law award. Jaye was recognized by New Orleans Magazine as a Top Lawyer in 2012, 2016 and 2020. She was also recognized as a Top Woman Attorney by Louisiana Super Lawyers in 2020. She was elected as a Fellow of the American College of Tax Counsel (ACTC) in 2017 and she was accepted into the Fellows of the American Bar Foundation (ABF) in 2019.

Jaye is 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). She is also a guest lecturer at Georgetown University Law Center in Washington D.C.

Representative Experience
  • Representation of clients, including multistate and global clients, with respect to federal, state and local taxation and regulatory issues, business planning and formation, Louisiana state entertainment tax credits, estate planning and planned giving, and federal, state and local tax collection matters
  • Representation of clients in obtaining guidance for tax and business compliance purposes and in the resolution of audits
  • Representation of a 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 $1,200,000 proposed tax liability to a negligible amount for a hospitality business under state audit
  • Secured a $1,000,000 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 client’s tax case leading to a full concession by the state of a significant withholding tax issues
  • Successfully resolved a state tax dispute involving millions of dollars for a large publicly-traded gaming company
Education

Jaye earned her B.S. from Tulane University, H. Sophie Newcomb Memorial College in 1987. She earned her J.D. from Tulane University Law School in 1991, and her LL.M. from Georgetown University Law Center in 1997.

Admissions
  • Admitted, Louisiana and Texas
Leadership Positions
  • Louisiana Tax Law Institute (Member, 2017-present); Fellow, American College of Tax Counsel; American Bar Association (ABA) Tax Council (Director); American Bar Association Section of Taxation, State and Local Taxes Committee (Former Chair), Nominating Committee (2016-2020), Public Service Fellowship Committee (2018-2021), Subcommittee on Government Submissions and Legislative White Papers (former Chair), Publications Committee (2017); New Orleans Bar Association (former Tax Law Committee Chair); Louisiana State Bar Association (Section of Taxation, 2004-2005 Chair, Estate Planning Advisory Commission); National Association of State Bar Tax Sections (Chair, Executive Board); 2015-present ABA/IPT Advanced Sales/Use Tax Seminar (Co-Chair); Georgetown Law’s SALT Institute Advisory Board (2016-present); Law360 Tax Editorial Advisory Board (2014)
Articles, Publications and Presentations
Community Service
  • 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, New Orleans Estate Planning Council
  • Member, Women’s Professional Council
  • Sustainer, Junior League of New Orleans
Super Lawyers
Jaye Calhoun Super Lawyers
American Bar Foundation
American Bar Foundation