Charolette F. Noel

Charolette Noel practices in the area of state and local taxation and unclaimed property, with emphasis on audit defense, restructuring, multistate acquisitions, nexus, and apportionment.

Charolette regularly defends multistate unclaimed property audits for Fortune 500 and other large companies and counsels companies on gift card, loyalty, and rebate programs; third-party administered plans; organizational and transactional structures; escrow, exchange, and transfer agents transactions; voluntary compliance programs; and policy and procedure updates.

Representative M&A transactions include: Burlington Industries' buyout by WL Ross & Co., Celgene Corporation's merger with Abraxis BioScience, and International Steel Group's acquisition of the Bethlehem Steel business. Debtor restructuring representations include: Chrysler, Dana Corporation, Hostess, and Kaiser Aluminum. Charolette's experience includes successful representations of taxpayers in cases such as Home Interiors and Gifts, Inc. v. Department of Revenue, 741 N.E. 2d 998 (Ill. App. 1 Dist. 2000), appeal denied, 754 N.E. 2d 1285) (Ill. 2001), and The Southland Corp. v. Comptroller, State of Maryland, 783 A. 2d 221 (Md. 2001).

Charolette is the adjunct professor of state and local taxation at Dedman School of Law, Southern Methodist University. She is a licensed Texas CPA; the author of Collier on Bankruptcy Taxation, Chapter TX12: "State and Local Tax Aspects of Bankruptcy"; the State and Local Contributor for 790-2nd T.M. Corporate Bankruptcy (BNA Bloomberg); and the author of various articles for BNA, CCH, LexisNexis, Texas Bar Journal, the ABA Section of Taxation, and Georgetown University Law Center. She regularly speaks at Council on State Taxation, Unclaimed Property Professionals Organization, Tax Executives Institute, and other seminars.

Good to know

Areas of Practice 1) Tax, 2) Bankruptcy Taxation, 3) Mergers & Acquisitions Taxation, 4) Private Equity / Real Estate Taxation and 5) Franchising & Distribution
Law School University of Texas School of Law
Admitted Year 1991
Education University of Oklahoma (B.B.A., 1986)
Bar Member / Association Texas and Supreme Court of the United States
Most recent firm Jones Day
Relevant Jobs
Restructuring and Reorganization Associate

Restructuring and Reorganization Associate The candidate should have 2-3 years of core commercial and complex Chapter 11 bankruptcy case experience. Experience should include case preparation, legal...

Apply now

+ View more jobs
Anthony Ciasulli
Anthony Ciasulli

Anthony Ciasulli is a senior counsel in Morgan Lewis's Real Estate Practice. Mr. Ciasulli represents both developers and lenders in connection with commercial, residential, industrial and resort real estate.

Barton W S Bassett
Barton W S Bassett

Barton W.S. Bassett is the leader of Morgan Lewis's Tax Practice. Mr. Bassett's practice focuses on international tax planning for both the outbound operations of U.S. multinationals and the inbound operations of foreign multinationals.

Benjamin R. Wills
Benjamin R. Wills

Benjamin R. Wills is a partner in the Business and Finance Practice.Mr. Wills represents clients in a variety of fields, including the energy, telecommunications, technology, banking, manufacturing, and electric utility industries.