In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor examine a pivotal moment in any state and local tax controversy: whether to take the next step after a tax assessment has been issued.

Jeremy and Chelsea walk through the key factors they consider when deciding whether to challenge an assessment following an audit. They emphasize that the decision is rarely straightforward and often requires balancing several considerations, such as financial significance, procedural nuances, confidentiality protections, and the forum's independence and expertise.

Their conversation concludes with a focus on litigation readiness, underscoring why building a strong evidentiary record during the audit stage is critical to preserving options and positioning a case for success beyond the administrative level.

In closing, they wonder if buying a "mystery" book at the bookstore is overrated or underrated.

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