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Jaye A. Calhoun

Member

New Orleans
jcalhoun@mcglinchey.com
(504) 596-2785 (p)
(504) 596-2800 (f)

Jaye Calhoun is a member in the firm's New Orleans office. She has served as Chair of the Louisiana State Bar Association Section on Taxation in 2004-2005, and is currently the Chair of the New Orleans Bar Association Tax Law Committee. Jaye is a member of the Executive Committee of the State and Local Tax Subcommittee of the American Bar Association’s Section on Taxation. Jaye is SALT's Chair of the Government Submissions & Legislative White Paper Subcommittee. She is Board Certified in Tax and Estate Planning and Administration by the Louisiana Board of Legal Specialization, and is a former attorney for the Internal Revenue Service.

Jaye has spoken to numerous professional and community groups on tax-related issues and has been featured on WWL radio as a tax law expert. She is a frequent contributor to professional publications and has served as the Louisiana editor of the American Bar Association's "State and Local Tax Lawyer" and has contributed to Lexis-Nexis “Practice Insights” on Louisiana law. Jaye has co-authored several books on taxation and dealing with tax agencies and has written numerous articles on recent developments in taxation. Jaye is an adjunct professor at Loyola Law School where she teaches a course in state and local taxation.

Jaye’s practice in the business section focuses on state and local taxation and regulatory issues, nonprofit and health-care related tax issues, Louisiana state film tax credits, estate planning and planned giving, business planning and formation as well as tax audits and tax litigation.

As Chair of the Task Force on Business Activity Taxes and Nexus of the ABA Section of Taxation State and Local Tax Committee, Jaye served as Editor-In-Chief of a special report, published in the ABA Tax Lawyer (State and Local edition) in 2009, addressing the issues involved in state and local government imposition of business activity taxes on nonresident businesses.

Admitted to Practice

  • Louisiana

Education

  • Georgetown University Law Center, LL.M., 1997
  • Tulane University Law School, J.D., 1991
  • H Sophie Newcomb Memorial College of Tulane University, B.S., 1987

Professional Affiliations

  • American Bar Association, State and Local Tax Committee; Chair, Subcommittee on Government Submissions and Legislative White Papers
  • Louisiana State Bar Association, Chair, Section of Taxation; Estate Planning Advisory Commission
  • The New Orleans Bar Association, Co-Chair, Tax Law Committee; President's Pacesetters Committee
  • New Orleans Estate Planning Council
  • Women's Professional Council
  • National Council on Planned Giving
  • Women Lawyer's Alliance

Presentations

  • "Evolution of Apportionment," MACPA - Michigan Tax Conference, November 10, 2010
  • "Nexus Update," Louisiana Department of Revenue/Louisiana Society of CPA's State and Local Taxation Workshop, Sponsored by LDR/LSCPA, June 18, 2010
  • "Nexus Update," Louisiana State Bar Association Annual Meeting, June 10, 2010
  • "Fair Apportionment - What is it?," 19th Annual ABA/IPT Advanced Income Tax Seminar, March 22, 2010
  • "Quality of Life Issues in the Practice of Law: It's All About Balance and Support (Professionalism)," New Orleans Bar Association's Bench Bar Conference for Mad Men and Women Lawyers, April 16-18, 2010
  • "State and Local Tax Update," New Orleans Bar Assocation's Procrastinators' Programs, December 16, 2009
  • "State and Local Tax Issues for Nonprofits and Tax-Exempt Organizations," American Bar Association, Section on Taxation, Washington, DC, May of 2009
  • "State and Local Tax Update for the Hospitality Industry," Hotel Financial and Technology Professionals Meeting, March 18, 2009
  • "Update on Economic Nexus Issues," ABA/IPT Advanced Income, Sales/Use & Property Tax Seminars, March 3, 2009
  • "An Introduction to the Tax Law Profession," ABA Tax Section - Loyola Tax Law Society Panel, January 10, 2009
  • "State and Local Tax Update," Tulane Law School’s 19th Annual CLE By the Hour, December 30, 2008
  • "State and Local Tax Update," New Orleans Bar Association’s Procrastinators Program Continuing Legal Education, December 23, 2008
  • "Update on Economic Nexus Issues," American Bar Association/Institute of Professionals in Taxation, March 3, 2008
  • "State and Local Tax Update," New Orleans Bar Association’s Procrastinators Program Continuing Legal Education, December 27, 2007
  • "Sales and Use Tax Update," Edward Jones CPE, November 8, 2007
  • "How Associated Grocers Can Benefit From the GO Zone Act of 2005," Associated Grocers Food Show, April 26, 2006
  • "Hurricane Tax Updates. How the Tax Laws Will Benefit You and Your Clients," New Orleans Bar Association, December 21, 2005
  • "Katrina Tax Act in Plain English. What It Means To You," New Orleans Bar Association, November 17, 2005

Publications

  • "Hooray for Hollywood! A Film-by-Film Primer on the Louisiana Film Industry's Blockbuster Success Thanks to Motion Picture Tax Incentives," Louisiana Bar Journal Vol. 58 No.2 , August/September 2010
  • "Taxation," Louisiana Bar Journal Vol. 57 No.3 , October/November 2009
  • "Taxation," Louisiana Bar Journal Vol. 57 No.2 , August/September 2009
  • "Technology & Taxes," New Orleans Bar Assn. Briefly Speaking, Spring 2009
  • "IRS No Longer 'Disregards' an Otherwise 'Disregarded' Entity for Employment Tax Purposes," New Orleans Bar Assn. Briefly Speaking, February/March 2009
  • "Local Taxation," State and Local Tax, Lexis-Nexis, 2008
  • "Working with State and Local Government Agencies," Inside the Minds, Working With Government Agencies in Tax Law, 2008
  • "Recent Developments: Taxation," 56 Louisiana Bar Journal No. 3, 2008
  • "Recent Developments: Taxation," 56 Louisiana Bar Journal No. 2, 2008
  • "Louisiana Important Developments in State and Local Tax," The State and Local Tax Lawyer, Vol. 10, Page 215, American Bar Association, 2005
  • "Recent Developments: Taxation," 52 Louisiana Bar Journal No. 4, 2004
  • "Tax Law Committee: Legislature Enacts Uniform Local Sales Tax Code and Uniform Return and Remittance System," New Orleans Bar Assn. Briefly Speaking, Fall 2003
  • "Recent Developments: Taxation," 50 Louisiana Bar Journal No. 5, 2003
  • "Executive Compensation," Business Law Monographs Employment Series, 1990 (supplemented annually), Co-author

Community and Other Activities

  • Covenant House New Orleans, Director
  • Spring Fiesta Association, Board Member
  • American Red Cross, Southeast Louisiana Chapter, Board Member
Jaye A. Calhoun
click here to download a v-card for Jaye A. Calhoun.

Professional Recognition

  • Martindale-Hubbell AV Peer Review Rated Lawyer
  • Louisiana Super Lawyers Tax
  • The Best Lawyers in America ® (Tax Law)

Awards & Honors

  • "Women of the Year", New Orleans CityBusiness, Feb., 2006
  • "Role Model", YWCA, 1999

Offices

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