Michele M. Whittington

Michele Whittington’s practice focuses on state and local taxation and administrative law. With more than thirty years of experience, she has represented taxpayers in a wide variety of tax and administrative matters, including real and personal property tax protests, public service corporation tax matters, occupational and license taxes, tax exemptions, and insurance company taxes. Michele regularly appears before the Kentucky Department of Revenue, the Kentucky Board of Tax Appeals and various state courts and local administrative bodies.

Michele also represents and advises clients on administrative law matters, which involve interpretations of state and local statutes and ordinances and constitutional matters. In every case, Michele's goal is to provide the best possible outcome for her clients, whether through negotiation or through litigation.

Profile

Education

J.D., University of Kentucky College of Law, Lexington, Kentucky, 1986 Journal of Mineral Law and Policy, Articles Editor, 1985-86; Judicial Clerkship, Hon. James E. Keller, Fayette Circuit Court, Spring 1986
B.A., Transylvania University, Political Science, Lexington, Kentucky, 1983

Honors and Awards

Best Lawyers in America®, Administrative/Regulatory Law, 2009-present
Super Lawyers®, Kentucky, Category: Tax Law, 2021-present

Professional Activities

Professional Associations and Memberships

American Bar Association
Kentucky Bar Association
Fayette County Bar Association
IPT (Institute for Professionals in Taxation)
American Property Tax Counsel

Classes/Seminars Taught/Articles

Co-Chair, Institute for Professionals in Taxation/American Bar Association Advanced Property Tax Seminar Committee, 2010-present
"HB 3 and Kentucky's Abortion Laws - A Tangled Web," Kentucky Bar Association Bench & Bar Magazine, September/October 2022
"Is This the 'New Normal'? Temporary vs. Permanent Impacts of the Pandemic," ABA/IPT Advanced Property Tax Seminar, March 2022
"If It Walks Like a Duck . . . Identifying and Valuing Intangible Assets," ABA/IPT Advanced Property Tax Seminar, March 2017
"Unauthorized Practice of Law and Property Tax Appeals – Non-Lawyers Beware," American Property Tax Counsel Annual Seminar, October, 2016
"Multi-State Property Tax Update and Roundtable Discussion," ABA/IPT Advanced Property Tax Seminar, March 2013
"Discussion of State Tax Cases and Issues to Watch in 2011," COST Midwest Regional State Tax Seminar, June 2011
"Kentucky Property Tax," Kentucky Housing Management Conference, Louisville, Ky., May 2011
"Tangible Property Tax Audits & Protests," Kentucky State Tax Conference, Kentucky Society of CPAs, January 2011
"Applying Old Rules to New Technology - An Update on Taxation of Digital Goods & Services," Mid-West Regional State Tax Seminar, Cincinnati, Oh., August 11, 2010
"Special Report—Audits, Protests and Settlements—Oh My!!," Council on State Taxation (COST), Midwest Regional Conference, St. Louis, Mo., December 2009
"Property Tax in Kentucky," Lorman Educational Services, 2008
"SALT Challenges of the Digital Age," Council on State Taxation Midwest Regional State Tax Seminar, December 2008
"Perspectives on Contesting Real Property Tax Assessments - Value Is In the Eye of the Beholder," Kentucky Society of Certified Public Accountants, January 2007

Experience

Industry Experience

Government Procurement & Contracts
Health Care
Industrial / Manufacturing Facilities
Insurance Carriers/Brokers/Agents
Natural Resources / Mining / Energy
Real Estate / Real Estate Development
Retail/Distribution
Telecommunications
Utilities / Infrastructure
Not For Profit & Professional / Trade Organizations

Past Employment

Michele worked for the Interstate Mining Compact Commission under a legal research contract with the U.S. Department of the Interior.