Thu N. Lam

Thu Lam advises small business and large corporate clients on state and local tax planning and controversy matters, helping clients manage multistate tax exposure and resolve disputes with state and local taxing authorities. Based in Philadelphia, she counsels clients across a broad range of industries including technology, banking, financial services, healthcare, consumer products and insurance.

Thu regularly advises on sales and use, personal income, corporate income, franchise, gross receipts and transfer taxes. Her planning work spans review of state nexus, sales sourcing and apportionment, taxability and filing methodologies to help clients make informed decisions about their state tax positions. On transactional matters, she provides state and local tax due diligence review in mergers, acquisitions and restructurings. When disputes arise, Thu represents clients in state tax audits before administrative review bodies and in court.

Her perspective is shaped by experience on several sides of state tax matters. Before joining Holland & Knight, she was an attorney in the Philadelphia office of a tax-focused law firm. Thu also served as a tax manager with a Big Four accounting firm and as a deputy attorney general in the New Jersey Office of the Attorney General, where she represented and counseled the New Jersey Division of Taxation. Combining government, accounting and private practice experience, Thu helps clients understand how taxing authorities approach the issues that matter most to their businesses.

During law school, she was a judicial intern for the late Honorable Sterling Johnson Jr., a Senior Judge of the U.S. District Court for the Eastern District of New York and a member of the New York City Law Review.