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Annie Rothschild

Associate
Sacramento

Associate, Sacramento

T: +1.916.329.4767
T: +1.916.329.4767

Areas of Focus

Annie Rothschild advises clients on complex state and local tax matters, with an emphasis on California corporate income tax controversy.

Prior to joining Pillsbury, Annie served as an Attorney III at the California Franchise Tax Board, where she represented the agency in appeals before the Office of Tax Appeals, managed taxpayer protests and helped finalize key regulatory guidance, with a focus on multistate apportionment issues. She previously practiced state and local tax for an international law firm and PwC, representing clients in tax litigation, administrative appeals and audits across multiple jurisdictions. Annie’s combined experience in government, private practice and tax policy enables her to provide clients with practical and strategic tax counsel.

Professional Highlights

Publications

  • “California’s Amended Wealth Tax Initiative Meets Five New Foes,” SeeSALT, December 15, 2025. Coauthor.
  • “Billion-Dollar Question: California Initiative Targets the Ultra-Wealthy with One-Time Tax,” SeeSALT, October 28, 2025. Coauthor.
  • “Sourced and Settled: California FTB Finalizes Its Long-Awaited Market-Sourcing Regulation, Applicable to Tax Year 2026 and Beyond,” SeeSALT, September 19, 2025. Coauthor.

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  • “Putting Regulations to the Test: California Taxpayers Cleared to Challenge Regulations in OTA Appeals,” SeeSALT, August 21, 2025. Coauthor.
  • “COVID-19 and State Courts — 7 Measures Affecting Tax Proceedings,” Tax Notes, May 4, 2020. Coauthor.
  • “California’s Ability to Toll Statutory Deadlines During COVID-19,” Tax Notes, June 1, 2020. Coauthor.
  • “Ten Troublesome Aspects of California Corporate Tax Transactions,” Journal of Taxation, Journal of Multistate Taxation and Incentives, November 2020. Coauthor.
  • “Work Product: Waiver and Recent Lessons in Keeping Protection,” Tax Notes, June 21, 2021. Coauthor.
  • “A Proposal for Amending the Understatement Threshold for the Large Corporate Understatement Penalty to Be Indexed for Inflation,” Taxation Section, California Lawyers Association, 2021 Sacramento Delegation Paper, October 2021. Coauthor.
  • “GILTI and California,” Journal of Multistate Taxation and Incentives, November/December 2021. Coauthor.
  • “California FTB Market-Sourcing Regulation: Eight Changes to Watch,” Tax Notes, January 2022. Coauthor.
  • “The Office of Tax Appeals Sources an Individual Partner’s Distributive Share of Partnership Gain Using Corporate Apportionment and Allocation Rules in the Appeal of Smith,” California Tax Lawyer Magazine, Vol. 33, Issue 1, Dec. 2024.

  • Presentations

    • “Moderator,” California Lawyers Association SALT Committee Annual Meeting, July 22, 2026.
    • “What Would a Judge Do?,” IPT Sales Tax Symposium, September 29, 2025.
    • “From Audit to Appeal: Tips for California Franchise and Income Tax Practice,” SALT Committee, California Lawyers Association, May 28, 2025.
    • “Civility in Tax Practice,” Young Tax Lawyers Annual Conference, California Lawyers Association, April 24, 2025.
    • “California Tax Agency Updates,” SALT Committee, California Lawyers Association, March 5, 2024.
    • “Introduction to California SALT Practice,” Sacramento Young Tax Lawyers, California Lawyers Association, March 17, 2021.
    • “California Update for Non-California Companies,” Tax Executives Institute (TEI) Denver Chapter, May 18, 2021.
    • “Recent Developments in California Income Tax Apportionment and Sourcing Law,” Taxation Section, California Lawyers Association, September 13, 2021.
    • “Office of Tax Appeals: Looking Back and Looking Ahead, California Tax Policy Conference,” California Lawyers Association, November 4, 2021.
    • “California State Tax Updates,” Tax Executives Institute (TEI) Los Angeles Chapter, June 9, 2020.
  • Associations
    • Sacramento Young Tax Lawyers, Co-Chair (September 2019–January 2022)
    • CLA SALT Committee, Publications Chair; Webinars Chair (September 2022–present)

Education

  • J.D., University of California, Davis, King Hall School of Law, 2016
    Articles Editor, UC Davis Law Review

    B.A., History and Political Science, University of California, San Diego
    cum laude

Admissions

  • California

Clerkships

  • U.S. District Court (E.D. Cal.), Judicial Extern, Honorable William B. Shubb

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