Recognized nationally as a leading property tax adviser, Douglas Mo guides his clients in the dynamic and complex issues of state and local tax, and he has extensive experience in litigation of property tax matters. Doug, an attorney who has also passed the CPA exam, concentrates his work in the telecommunications, energy, transportation and manufacturing industries.
Doug has more than 30 years of experience in tax law. Before joining Eversheds Sutherland (US) in 2011, Doug served as vice president of property tax services for a major information technology and services company, as principal of the property tax services group with one of the Big Four accounting firms and as a partner at two midsize law firms.
Client Tools
•Marketplace Tax
Experience
“I’ve worked extensively with communications providers, including wireline, wireless and cable television, and the energy sector.”
Multimedia
COVID-19 Property Tax Relief Opportunities (May 18, 2020)
Learn how your company may benefit from special property tax relief provisions that may apply to disaster declarations concerning COVID-19 including:How to file claimsThe importance of ...
COVID-19 property tax relief opportunities (April 20, 2020)
A number of states provide immediate valuation relief for calamities and disasters. Learn how those special property tax relief provisions may apply to the disaster declarations concerning COVID-19 ...
Videocast: SALT Scoreboard - 2017 Mid-Year Review (August 15, 2017)
In the 2017 Mid-Year State Tax Review, Charles Capouet and Hanish Patel share their observations for significant state tax litigation in 2017 and compare mid-year 2017 results with 2016’s results. ...
Videocast: Eversheds Sutherland SALT Scoreboard - 2016 Year in Review (February 7, 2017)
The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. In this videocast, Charles C. Capouet and DeAndre R. Morrow share 2016 year-end ...
Videocast: Sutherland SALT Scoreboard - 2nd Quarter Highlights (August 2, 2016)
Sutherland SALT tracks and tallies significant state and local tax litigation wins and losses in the quarterly Sutherland SALT Scoreboard publication. In this videocast, Charles C. Capouet and ...
Podcast: Deciphering Wynne with Professor Walter Hellerstein (May 21, 2015)
Following the May 18th U.S. Supreme Court decision that Maryland’s personal income tax regime is unconstitutional, join Sutherland SALT and Professor Wally Hellerstein, University of Georgia Taxation ...
Videocast: Elk Hills Update (April 23, 2013)
For the first time in more than 50 years, the California Supreme Court is revisiting the application of California's property tax to intangible assets in Elk Hills Power, LLC v. California State ...
News
In the News
Scoreboards Are Fun...Even If They Are About Taxes (April 20, 2016)
Tax Analysts
This article published by Tax Analysts focuses on the release of Sutherland’s SALT Scoreboard, a quarterly publication that tracks significant state tax litigation and controversy developments and ...
Judge Orders LA County to Recalculate TWC’s Tax Bill (July 23, 2015)
Law360
On July 23, Los Angeles Superior Court Judge Marc Marmaro ruled in favor of Time Warner Cable, which filed a lawsuit against Los Angeles seeking more than $10 million in property taxes. The judge ...
Press Releases
Sutherland SALT Launches “SALT Scoreboard” Publication (April 7, 2016)
ATLANTA and WASHINGTON-Sutherland Asbill & Brennan LLP is pleased to announce that the firm’s State and Local Tax (SALT) practice has launched the “SALT Scoreboard,” a quarterly publication that ...
Eversheds Sutherland Releases New Enhancements for Innovative State and Local Tax (SALT) App (April 5, 2016)
Eversheds Sutherland (US) LLP is pleased to announce several new enhancements to the Eversheds Sutherland SALT Shaker app. These improvements give users more options to customize and search content, ...
Eversheds Sutherland’s Innovative State and Local Tax App Now Available for Windows Phone (April 10, 2014)
Sutherland Asbill & Brennan LLP announced today the release of the Sutherland SALT Shaker app for Windows Phone. The app alerts users to important state and local tax (SALT) developments and enables ...
Sutherland Asbill & Brennan LLP Launches Innovative State and Local Tax App For iPhone and Android (November 5, 2013)
Sutherland Asbill & Brennan LLP announced today the release of its new Sutherland SALT Shaker app for iPhone and Android. The app alerts users to important state and local tax (SALT) developments and ...
Presentations
“I’ve maintained a national presence in the field of property taxation, with frequent appearances before the Broadband Tax Institute, the Wichita Ad Valorem Symposium, and COST. Much of my focus has been on issues involving the nontaxability of intangible assets, and issues affecting the telecommunications and energy sectors.”
Presentations
COVID-19 property tax relief opportunities (April 20, 2020)
A number of states provide immediate valuation relief for calamities and disasters. Learn how those special property tax relief provisions may apply to the disaster declarations concerning COVID-19 ...
Property Tax Legal Update (September 23, 2019)
BTI Annual Conference
Eversheds Sutherland attorney Douglas Mo presents Property Tax Legal Update at the BTI Annual Conference on September 23, 2019, in Park City, Utah.
What’s Next in Broadband Property Tax - Rebuilds, Fiber Deep (October 2018)
Broadband Tax Institute
Eversheds Sutherland attorney Douglas Mo presents What’s Next in Broadband Property Tax - Rebuilds, Fiber Deep at the Broadband Tax Institute in October 2018 in Palm Beach, Florida.
Property Tax (March 2018)
Cable Tax Policy Meeting
Eversheds Sutherland attorney Douglas Mo presents Property Tax at the Cable Tax Policy Meeting in March 2018 in Charleston, South Carolina.
Property Tax Update - Current Developments (October 2016)
Broadband Tax Institute
Eversheds Sutherland attorney Douglas Mo presents Property Tax Update - Current Developments at the Broadband Tax Institute in October 2016 in Palm Beach, Florida.
Ever Increasing Pace of Technological Change - Where are we going next? (September 21, 2015)
BTI Annual Conference
Sutherland Of Counsel Douglas Mo presents the “Ever Increasing Pace of Technological Change - Where are we going next?” at the BTI Annual Conference in Colorado Springs, Colorado on September 21.
Current Property Tax Developments (September 21, 2015)
BTI Annual Conference
Sutherland Of Counsel Douglas Mo presents “Current Property Tax Developments” at the BTI Annual Conference in Colorado Springs, Colorado on September 21.
Assessment Valuation 2015: Appraisal Issues of Impact (September 21, 2015)
BTI Annual Conference
Sutherland Of Counsel Douglas Mo presents “Assessment Valuation 2015: Appraisal Issues of Impact” at the BTI Annual Conference in Colorado Springs, Colorado on September 21.
BTI 2014 Annual Conference (October 19-22, 2014)
Sutherland attorneys Jeff Friedman, Carley Roberts, Michele Borens, Douglas Mo and Zachary Atkins will be speaking at the BTI 2014 Annual Conference in Half Moon Bay, California on October 19-22. ...
Property Tax Issues with Energy Businesses (January 7, 2014)
COST Property Tax Workshop
Sutherland Of Counsel Douglas Mo presents Property Tax Issues with Energy Businesses at the COST Property Tax Workshop in New Orleans, LA.
Publications
“I’m focusing my outreach principally on speeches, seminars, and presentations, and have published extensive collateral material in connection with those activities.”
Legal Alerts
Louisiana Legislature passes Marketplace Collection Bill (May 28, 2020)
On May 28, 2020, the Louisiana Legislature passed S.B. 138, which, if signed by the Governor, will require marketplace facilitators to collect and remit state and local sales and use taxes if they ...
MTC spring committee meetings - executive committee (April 23, 2020)
On April 23, 2020, the Multistate Tax Commission (MTC), as part of its 2020 Spring Committee Meetings, held a meeting of its Executive Committee by teleconference. Over the prior two days, the MTC ...
Down a rabbit hole: New Jersey regulations provide guidance on GILTI and FDII apportionment (April 22, 2020)
The New Jersey Division of Taxation (Division) quietly issued special regulations addressing the inclusion and apportionment of global intangible low-taxed income (GILTI) and foreign-derived ...
COVID-19 telework triggers state tax withholding guidance (April 20, 2020)
COVID-19 telework triggers state tax withholding guidance
With the majority of the nation facing limitations on business travel and mandatory stay-at-home orders, states and localities are beginning to issue guidance on the impact that COVID-19 disruptions ...
Inside California’s Office of Tax Appeals (April 13, 2020)
The Office of Tax Appeals (OTA) was established in 2017 as California’s new administrative appeals forum. Born from controversy, the agency was designed to function as an independent and impartial ...
New York budget bill passes legislature (April 7, 2020)
The New York Legislature has approved budget legislation for the Fiscal Year 2021 (the Budget Bill). Consistent with Governor Andrew Cuomo’s earlier promises, the Budget Bill does not contain ...
Texas Trifecta - Texas Supreme Court issues three decisions on cost of goods sold deductions (April 6, 2020)
On Friday, April 3 the Texas Supreme Court issued three decisions addressing the availability and scope of the cost of goods sold, or “COGS,” deduction. Hegar v. American Multi-Cinema Inc. The ...
TCJA’s NOL limitations rolled back in congressional COVID-19 response (April 3, 2020)
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act). Passed in response to the economic repercussions of the COVID-19 pandemic, the ...
Eversheds Sutherland files an amicus curiae brief on behalf of COST (April 3, 2020)
Eversheds Sutherland has filed an amicus curiae brief on behalf of the 550 members of the Council On State Taxation (COST) on an important issue as to whether a California imposition of certain local ...
New York extends personal income and corporate tax filing and payment deadlines due to COVID-19 (March 30, 2020)
On March 29, 2020, the New York State Department of Taxation and Finance issued Notice N-20-2, extending the April 15, 2020 due date for New York State personal income tax and corporation tax returns ...
Articles
Ad Valorem Taxation of Cable Television Intangibles: The Search for the Holy Grail (May/June 1996)
Assessment Journal
Institute of Property Taxation (1993)
Property Taxation, 2nd ed.
Legal Concepts Associated With the Recognition and Exclusion of Business Enterprise Value in Valuing Property for Taxation Purposes (October 1991)
State Bar of California Taxation Section
Newsletters
Eversheds Sutherland SALT Scoreboard (Quarter 4, 2019)
This is the final 2019 edition of the Eversheds Sutherland SALT Scoreboard. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those ...
Eversheds Sutherland SALT Scoreboard (Quarter 3, 2019)
This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those ...
Eversheds Sutherland SALT Scoreboard (Quarter 2, 2019)
This is the second quarter edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and ...
Eversheds Sutherland SALT Scoreboard (Quarter 1, 2019)
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those ...
Eversheds Sutherland SALT Scoreboard (Quarter 4, 2018)
This is the twelfth edition of the Eversheds Sutherland SALT Scoreboard, and the last edition from 2018. Since 2016, Eversheds Sutherland has tallied the results of what we deem to be significant ...
Eversheds Sutherland SALT Scoreboard (Quarter 3, 2018)
This is the eleventh edition of the Eversheds Sutherland SALT Scoreboard, and the third edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses ...
Eversheds Sutherland SALT Scoreboard (Quarter 2, 2018)
This is the tenth edition of the Eversheds Sutherland SALT Scoreboard, and the second edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses ...
Eversheds Sutherland SALT Scoreboard (Quarter 1, 2018)
This is the ninth edition of the Eversheds Sutherland SALT Scoreboard, and the first of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze ...
Eversheds Sutherland SALT Scoreboard (Quarter 4, 2017)
This is the fourth quarter and year-end wrap-up of the 2017 Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and ...
Eversheds Sutherland SALT Scoreboard (Quarter 3, 2017)
This is the seventh edition of the Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This ...
