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Jennifer S. Smart

Direct Phone: 859.231.3619

Jennifer S. Smart

Jennifer is a Member in Stoll Keenon Ogden’s Lexington office and has been with the firm since 2012. She is in the State and Federal Tax practice group and works with companies and individuals across a wide span of industries in state and local tax matters, including controversies, litigation, and government affairs.  Jennifer is a member of the Broadband Tax Institute, regional editor of the American Bar Association Property Tax Deskbook, and the firm’s representative to the Council on State taxation (COST).

Jennifer has served as lead counsel in numerous complex state and local tax cases, and has successfully resolved many regulatory and legislative matters for clients involving state and local tax issues.

Before joining SKO, Jennifer was a partner and chair of the state and local tax practice group at a major law firm in Lexington for several years. She previously served as a staff attorney manager at the Kentucky Department of Revenue.

For her many accomplishments on behalf of clients, Jennifer is listed in Best Lawyers in America® in the areas of Litigation and Controversy-Tax, and has earned several other distinctions. She is AV® Preeminent ™ Peer Review Rated by Martindale-Hubbell® and has been recognized as a Kentucky Super Lawyer for several years. 

Tax Law: Jennifer has extensive experience in handling administrative proceedings before the Kentucky Department of Revenue, local taxing authorities, the Kentucky Claims Commission and all levels of the state’s judicial system.  Jennifer also represents clients before the Kentucky General Assembly in legislative and regulatory matters.

Work Highlights

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

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

Tractor Supply Company v. Dep't of Revenue, Finance and Admin.Cabinet, Order No. K-20813 (May 19, 2010) (Kentucky Sales and Use Tax case holding that taxpayer's self-created forms were valid exemption and resale certificates)

Asworth, LLC, et al (f/k/a Asworth Corp.) v. Dep't of Revenue, Finance and Admin. Cabinet (f/k/a Revenue Cabinet, Commonwealth of Kentucky), File Nos. K00-R-31, K02-R-30, K02-R-31 and K02-R-32, Order No. K-19449 (KBTA Jan 27, 2006), Civil Action No. 06-CI-288 (Franklin Cir. Ct., Div. II; Jun. 14, 2007), Nos. 2007-CA-002549 & 2008-CA 000023 (Ky. App. Nov. 20, 2009), review denied, No. 2009-SC-00816 (Ky. Aug. 18, 2010), cert. denied (U.S. Jan. 24, 2011), pet. for rehearing denied (U.S. Mar. 21, 2011) (First impression Kentucky case involving questions of Corporate Income Tax nexus and apportionment for flow-through entities)

Freeman v. St. Andrew Orthodox Church, Supreme Court of Kentucky, 294 S.W.3d 425 (2009) (First impression case holding that real property owned and occupied by a church is exempt from Property Tax, but leased homes located on the property are subject to Property Tax)

Dept. of Revenue v. Marquette Transportation Co. Inc., Kentucky Court of Appeals, No. 2006-CA-002639-MR (April 3, 2009) (unpublished) (Corporate Income and License Tax case holding that towboat employees' compensation should be excluded from computation of taxpayer's payroll factor for Kentucky tax purposes)

City of Lebanon Junction v. Cellco Partnership, 80 S.W.3d 761 (Ky. App. 2001) (Case exempting taxpayer from Local Occupational License Tax where it also was subject to Kentucky Public Service Company Tax)

Revenue Cabinet v. Wyatt, 963 S.W.2d 635 (Ky. App. 1998) (Meaning of an interest in a corporation for Individual Income Tax purposes)

Revenue Cabinet v. St. Ledger, 912 S.W.2d 34 (Ky. 1995), 942 S.W.2d 893 (Ky. 1997) (Landmark case involving constitutionality of property taxation of stock)

Revenue Cabinet v. Gaba, 885 S.W.2d 706 (Ky. App. 1994) (Sales and Use Tax case involving prescription drug exemption)

Revenue Cabinet v. Picklesimer, 879 S.W.2d (Ky. 1994) (Injunction action regarding Revenue Cabinet's removal of Property Valuation Administrator from office)

Amicus curiae representation for the Commonwealth of Kentucky, Revenue Cabinet, in the landmark United States Supreme Court decision in Fulton Corp. v. Faulkner, 516 U.S. 325, 116 S. Ct. 848 (1996) (Case holding that North Carolina's Intangibles Tax scheme violated the Commerce Clause of the United States Constitution)