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Jennifer S. Smart

Counsel to the Firm, Lexington

Jennifer serves as Counsel to the Firm in Stoll Keenon Ogden's Lexington Office. She is a member of the Tax team and focuses her practice on handling state and local tax matters for corporate and individual clients across a wide variety of industries. She routinely handles administrative proceedings before the Kentucky Department of Revenue, and has extensive experience in litigation before the Kentucky Board of Tax Appeals and all levels of the judicial system of Kentucky.

Before joining SKO, Jennifer was a Member at a major law firm in Lexington where she was Chair of the State and Local Tax practice. She also previously served as a Staff Attorney and Attorney Manager at the Kentucky Department of Revenue.

Jennifer is listed in The Best Lawyers in America© in the areas of Litigation and Controversy-Tax and is AV Preeminent® Peer Review Rated™ by Martindale-Hubbell®. She is a member of the Kentucky Coal Association's Tax Committee, as well as the Council on State Taxation. She has been recognized as a Kentucky Super Lawyer for several years and was rated one of the 'Top 25 Women Attorneys in Kentucky' by Kentucky Super Lawyers. She received her J.D. from Tulane University and is licensed to practice in Kentucky, Louisiana and Tennessee.

Practices
Education
Tulane University Law School
1985, J.D.
Louisiana State University
1981, B.A.
Admissions
Kentucky Supreme Court
Louisiana Supreme Court
Tennessee Supreme Court
U.S. Court of Appeals, Fourth Circuit
U.S. Court of Appeals, Sixth Circuit
United States Supreme Court
United States Tax Court

Recognition

  • Listed in Best Lawyers in America®, Tax Litigation and Controversy
  • AV© Preeminent Peer Review Rated by Martindale-Hubbell®
  • Kentucky Super Lawyer, Tax Law
  • Recognized as one of the "Top 25 Women Attorneys in Kentucky," Kentucky Super Lawyers
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Affiliations

  • American Bar Association, Section of Taxation
  • Kentucky Bar Association, Section on Tax
  • Tennessee Bar Association
  • Louisiana Bar Association
  • Fayette County Bar Association, Women's Bar Section
  • Council on State Taxation
  • Kentucky Coal Association, member, Tax Committee
  • American Bar Association Property Tax Deskbook, regional editor, 2010-present
  • Broadband Tax Institute
  • Board Member, Fayette County Bar Foundation, 2009-2011
  • Chairman, Taxation Committee, Kentucky Bar Association, 2005-2006
  • Leadership Lexington, 2003-2004
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Work Highlights

Coal Severance Tax

Successful resolution in 2017 of coal severance tax assessments issued by Kentucky Department of Revenue against coal company.

Related Practices: Tax

Public Service Company Tax

Successful resolution in 2016 of litigation before Kentucky Board of Tax Appeals reducing public service company tax assessments issued to landfill companies.

 

Related Practices: Tax

Sales and Use Tax

Negotiated settlement in sales tax protest for chemical company reducing assessment by several millions of dollars.

Successful resolution  in 2015 of litigation before Kentucky Board of Tax Appeals reducing assessments imposed upon purchases of computer software used in the electric utility industry.

Successful resolution in 2016 of litigation  before Kentucky Board of Tax Appeals reducing assessments against telecommunications companies by over $3 million.

Successful resolution in 2016 of assessments issued by Kentucky Department of Revenue against telecommunications companies by $17.5 million.

Related Practices: Tax

Property Tax

Successfully represented several coal companies in an appeal of personal property tax assessment thereby reducing their taxes due by $4 million.

Successful resolution in 2016 of litigation before Kentucky Claims Commission  reducing real property tax assessments issued to thoroughbred race track.

Successful resolution in 2016 of tangible personal property tax assessments issued by Kentucky Department of Revenue on computer software and equipment.

Worked with the Kentucky Department of Revenue in 2016 and the landfill industry regarding repeal of the public service company tax on landfills and enactment of a new landfill property tax statutory and regulatory scheme.

 

Related Practices: Tax
News Publications Seminars
  "Property Tax in Kentucky," Lorman Education System, Inc., multiple years
  "Kentucky Sales Tax Issues Update," Professional Education Systems, Inc., multiple years