Practice Areas
Education
Georgetown University Law Center, LL.M in Taxation; State and Local Tax Certificate
City University of New York, J.D.; New York City Law Review, Member
University of Kansas, B.A.
Bar Admissions
Pennsylvania
New Jersey
Court Admissions
U.S. District Court for the District of New Jersey
Clerkships
U.S. District Court, Eastern District of New York - Hon. Sterling Johnson, Jr. - Judicial Intern
Profile
Thu Lam is a Senior Counsel in the State and Local Tax Controversy & Planning group in the Firm's Philadelphia office.
Thu represents and advises clients on state and local tax matters involving corporate income, franchise, gross receipts, and sales and use taxes. She has served privately held and large publicly traded businesses across a broad range of industries, including technology, banking, financial services, healthcare, consumer products, and insurance. She has significant experience with state tax audits, administrative tax appeals, and handling settlement and voluntary disclosure agreements. Thu also assists clients with state tax planning, including state income / franchise tax nexus review, sales sourcing and apportionment studies, and review of state income tax impacts of mergers and acquisitions.
Professional Affiliations
- American Bar Association, Section of Taxation, State and Local Tax Committee
- Philadelphia Bar Association, Tax Section, Tax Council - Member, State and Local Tax Committee – Secretary
News
News
- Thu Lam joins Philadelphia OfficeJuly 31, 2023
Publications
Publications
- SALT Practice Chair Jennifer Karpchuk, Senior Counsel Thu Lam and Associate Olivia Klein published in Tax Notes StateSeptember 23, 2024
- Jennifer Karpchuk, Thu Lam and Olivia Klein Write For The Legal IntelligencerAugust 6, 2024
- Thu Lam's article "Continued Developments in the SALT Cap Workaround” in New Jersey Society of Certified Public Accountants Focus BlogApril 10, 2024
- Jennifer Karpchuk, Thu Lam and Olivia Klein’s article, “Taxing Times Ahead: Top SALT Cases to Watch in 2024,” in Tax Notes StateTax Notes State, January 8, 2024