Kendall L. Houghton

• Obtained favorable settlements with the California Franchise Tax Board, Settlement Bureau, with respect to the inclusion of treasury function gross receipts in the taxpayers’ California sales factor.
• Represents many of the largest financial sector companies (introducing and clearing broker-dealers, mutual fund complexes, banks, etc.) as well as insurance companies in defense of industry-focused multistate unclaimed property examinations conducted by contract audit firms Verus, Kelmar, and the Unclaimed Property Clearinghouse (UPCH).
• Co-authored an amicus brief filed with the U.S. Supreme Court that suggested grounds upon which the Court eventually disposed of a state tax discrimination challenge.
• Assisted numerous clients with the defense of multistate unclaimed property audits conducted by third-party audit firms, and negotiated settlements with audit-participating states.
• Obtained a favorable settlement for a client in litigation with the District of Columbia Office of Tax and Revenue over the proper apportionment methodology for a media/broadcasting company.
• Represented a client in a transfer pricing audit by the New Jersey Division of Taxation that resulted in a highly favorable settlement.

Kendall Houghton focuses her practice on state and local tax planning, tax controversies, and unclaimed property/escheat matters. She co-leads the Alston & Bird tax area and serves on the firm’s Partners Committee. She previously served as general counsel to the Council On State Taxation (COST), where she filed U.S. Supreme Court briefs in cases impacting state taxation of multistate commerce and led a tax policy initiative addressing taxation of Internet transactions. Kendall has represented clients on a multijurisdictional basis in significant tax disputes, negotiated favorable settlements with state and local jurisdictions, developed and advocated state tax policy and legislative positions that benefited client interests, and collaborated with clients to design transactional and organizational structures that have optimized direct and indirect tax burdens. Kendall also advises clients on unclaimed property/escheat compliance, voluntary disclosure initiatives, planning opportunities, single- and multistate audit defense, and litigation of state unclaimed property assessments.

Kendall is co-author of Bloomberg BNA’s Multistate Tax Management portfolios “Unclaimed Property” and “Drop Shipment Transactions.” She is a guest lecturer on unclaimed property and state tax topics for the L.L.M. in taxation program at Georgetown University as well as a featured speaker at national state tax conferences and schools hosted by COST, TEI, IPT, and the Unclaimed Property Professionals Organization, Georgetown University School of Law, and the New York University School of Law.

Bar Admissions

• District of Columbia
• California
• Georgia (Inactive)

Education

• Emory University (LL.M., 1994)
• New York University (J.D., 1989)
• Harvard College (A.B., 1986)

Memberships