Thomas M. Zaino

Practice Focus

• Multistate Tax Controversy and Strategies
• Taxation
• Government Affairs
• Government Advocacy
• Government Contracting

Professional Experience

From 1999 to 2003, Tom served as Ohio Tax Commissioner and a member of the governor’s cabinet. As Tax Commissioner, Tom led the Ohio Department of Taxation, which is responsible for administering most state-collected taxes, several locally collected taxes, and for supervising the real property tax. His role included guiding the development of Ohio’s tax policy through state and federal legislative efforts. Tom also worked closely with tax administrators in other states as a participant in the Federation of Tax Administrators, the Multistate Tax Commission and as chair of Ohio's delegation to the Implementing States Committee of the Streamlined Sales Tax Project.

Prior to his role as Tax Commissioner, Tom was a tax partner at PricewaterhouseCoopers, LLP. At PwC, Tom represented clients in a wide variety of federal and multistate tax matters. Tom was also a founding member of the firm’s National VISION Team, a special project management service provided to large clients to assist in the implementation of significant business process and legal entity changes.

Education

• The Ohio State University Moritz College of Law, J.D. (1989)
• University of Cincinnati, B.B.A. (1986)

State Admissions

• Ohio

Professional Associations

• American Bar Association (State and Local Tax Committee)
• Ohio Chamber of Commerce (Board of Directors)
• Ohio Society of Certified Public Accountants (Executive Board Member)
• Independent SALT Alliance (Secretary & Treasurer)
• Institute for Professionals in Taxation (Income Tax School Committee)
• Ohio State Bar Association
• Columbus Bar Association
• Tax Club of Cleveland
• Association of the Ohio Commodores
• Association of Racing Commissioners International

Cases / Matters

• Currently representing many multistate and multinational companies before various state departments of revenue across the country, as well as before the Ohio Department of Taxation, other federal and state agencies, municipal tax authorities, the Ohio Board of Tax Appeals and the Ohio General Assembly.
• Represents clients before administrative agencies and state boards with regard to licensing issues and similar matters.
• Assisted Ohio CEOs to dramatically overhaul Ohio’s tax system, including participation on the project team as special tax counsel, drafting the initial version of the commercial activity tax, and effectively lobbying and testifying in support of the new tax system.
• As Ohio Tax Commissioner, creatively negotiated a settlement with the telecommunication industry and local school districts involving $3.9 billion of tax refunds.  Also, drafted and successfully lobbied for two major Taxpayer Service Bills, Ohio’s Offers in Compromise Program, and Municipal Income Tax Reform.
• Frequent author and lecturer on state and local tax developments for such national groups as the Committee on State Taxation, Tax Executives’ Institute, and the Institute for Professionals in Taxation.
• Provided special project management services to Fortune 500 companies implementing significant business process and legal entity changes to obtain federal and state tax benefits.
• Assisted large clients in negotiating Enterprise Zone Agreements, Jobs Tax Credits and other tax incentive agreements with state and local officials.

Awards and Honors

• AV® Martindale Hubbell Peer Review Rating
• Ohio House of Representatives Resolution for Exemplary State Service
• Ohio Senate Resolution for Outstanding State Service
• Director’s Award, Ohio Department of Development

Community Activities

• State Racing Commission (2004 to present)
• Prevent Blindness Ohio, Board of Directors, Nominating Committee (Chair, 2004 to present)
• Ohio Partnership for Excellence, Board of Directors (2007 - present)
• Governor’s Blue Ribbon Task Force for Financing Student Success (2003 - 2004)
• Committee to Study State and Local Taxes (Chair, 2002 – 2003)
• Federation of Tax Administrators, Washington, DC (Board of Trustees, 2002 – 2003)
• Ohio Delegation to the Implementing States Committee of the Streamlined Sales
• Midwest States Association of Tax Administrators (President, 1999 and Member, 1999-2003)