Karen Jurichko Lowell

Karen Jurichko Lowell

Associate
klowell@lrrc.com vCard
602.239.7423
602.262.5747 fax
201 East Washington Street
Suite 1200
Phoenix, AZ 85004

With a proven background in resolving business tax disputes, Karen Jurichko Lowell focuses her legal practice on sales, use, and property tax matters, including tax audits and appeals through various administrative stages, the tax court, and the court of appeals. She advises manufacturers, high tech companies, construction contractors and developers, electric utilities, solar energy companies, and other clients on various multi-state sales and use tax issues, including advising e-commerce businesses on their multi-state sales and use tax nexus and collection obligations. She also has experience with property tax valuation appeals for various types of industrial and commercial properties, corporate transactions, and health care taxes.

Karen previously worked for a tax consultancy focused on California state business incentives, rising to the position of senior manager for audit and controversy. In that role, she managed more than 100 audits annually, provided conflict resolution for all company clients with the California Franchise Tax Board, and crafted a structured methodology to resolve tax disputes.

Memberships & Affiliations

  • University of Southern California Alumni Club of Phoenix, President
  • Ballet Arizona Contemporary Council, Board Member
  • Arizona State Bar Tax Council, State & Local Tax Liasion
  • Arizona Law Review, Senior Articles Editor, University of Arizona, James E. Rogers College of Law

Related Services

Taxation

Related News

Presentations

  • Speaker, “15th Annual Construction Industry Tax Seminar,” Steptoe & Johnson LLP, Spetmeber 20, 2018
  • Speaker, “The Changing Sales Tax Landscape – What’s Ahead After Wayfair?,” Steptoe & Johnson LLP, August 9, 2018
  • Speaker, "Finding Your Way After Wayfair: Navigating 'Economic Nexus' and Internet Sales Taxation," ALI CLE, August 8, 2018
  • Speaker, "Sales Taxation of Internet Transactions: What Now after Wayfair?," Lorman Seminars, July 30, 2018
  • Speaker, "Sales and Use Tax Issues of Internet Transactions," Lorman Seminars, April 24, 2018
  • Speaker, “14th Annual Construction Industry Tax Seminar,” Steptoe & Johnson LLP, September 13, 2017
  • Speaker, “13th Annual Construction Industry Tax Seminar,” Steptoe & Johnson LLP, September 29, 2016
  • Speaker, "Arizona Unclaimed Property Reporting," Lorman Seminars, November 11, 2016
  • Speaker, “12th Annual Construction Industry Tax Seminar,” Steptoe & Johnson LLP, September 24, 2015

Publications

  • Co-Author, "Arizona Finally Adopts Wayfair Economic Nexus," TaxNotes.com, October 2019
  • Co-Author, "Arizona Tax Alert: The State of Arizona Conforms to the Tax Cut and Jobs Act for Income Tax; Returns Windfall to Taxpayers Starting in 2019," July 2019
  • Co-Author, "Arizona Adopts Wayfair Economic Nexus for E-Commerce Sales and Preempts the Retail Classification for City Sales Tax," July 2019
  • Co-Author, "2018 Year in Review Arizona Tax Update," Steptoe & Johnson LLP, Winter 2019
  • Co-Author, "The Wayfair Case: Physical Presence Out and Economic Nexus In. What's Now in Store for Internet Retailers?," Steptoe & Johnson LLP, June 26, 2018
  • Co-Author, "Supreme Court Overturns ‘Physical Presence' Rule in Sales Tax Case," Steptoe & Johnson LLP, June 21, 2018
  • Co-Author, "2017 Arizona Tax Update," Steptoe & Johnson LLP, Winter 2018
  • Co-Author, "Ardmore Substantially Expands the Reach of California's Documentary Transfer Tax," Steptoe & Johnson LLP, September 7, 2017
  • Co-Author, "Expanded Electronic Filing and Payment of Business Taxes Takes Effect Today," Steptoe & Johnson LLP, August 9, 2017
  • Co-Author, "2016 Arizona Tax Update," Steptoe & Johnson LLP, March 16, 2017
  • Co-Author, "Centralized Licensing and Reporting for Arizona Transaction Privilege Taxes Starts January 1," Steptoe & Johnson LLP, December 26, 2016
  • Co-Author, "Arizona's Sales Tax Simplification to Be Fully Implemented on January 1," Steptoe & Johnson LLP, November 11, 2016
  • Co-Author, "Arizona Department of Revenue Issues Updated Sales and Use Tax Nexus Ruling," Steptoe & Johnson LLP, November 9, 2016
  • Co-Author, "Arizona Department of Revenue Limits the Validity of TPT Exemption Certificates to One Year," Steptoe & Johnson LLP, July 7, 2016
  • Co-Author, "Arizona's Centralized Transaction Privilege Tax Reporting Almost Here," Steptoe & Johnson LLP, July 1, 2016
  • Co-Author, "2015 Arizona Tax Update," Steptoe & Johnson LLP, February 17, 2016
  • Co-Author, "2014 Arizona Tax Update," Steptoe & Johnson LLP, January 15, 2015

Other Info

Education

J.D., magna cum laude, University of Arizona, James E. Rogers College of Law, 2014, Certificate of Tax Law and Policy, Order of the Coif
B.S., University of Southern California, 2002

Bar Admissions

Arizona, 2014