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

Published Articles

  • COVID-19 and State Courts — 7 Measures Affecting Tax Proceedings, Tax Notes, with Daniel H. Schlueter, Ted W. Friedman and Jaime Lane, May 4, 2020.
  • California’s Ability to Toll Statutory Deadlines During COVID-19, Tax Notes, with Timothy A. Gustafson, June 1, 2020.
  • Ten Troublesome Aspects of California Corporate Tax Transactions, Journal of Taxation, Journal of Multistate Taxation and Incentives, with Eric J. Coffill, November 2020.

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  • Published Articles cont'd
    • Work Product: Waiver and Recent Lessons in Keeping Protection, Tax Notes, with Daniel H. Schlueter and Maria M. Todorova, June 21, 2021.
    • 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, with Nikki Dobay and Shail Shah, October 2021.
    • GILTI and California, Journal of Multistate Taxation and Incentives, with Eric J. Coffill, November/December 2021.
    • California FTB Market-Sourcing Regulation: Eight Changes to Watch, Tax Notes, with Eric J. Coffill, January 2022.
    • 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

    • California State Tax Updates, Tax Executives Institute (TEI) Los Angeles Chapter, June 9, 2020.
    • 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 Tax Agency Updates, SALT Committee, California Lawyers Association, March 5, 2024.
    • Civility in Tax Practice, Young Tax Lawyers Annual Conference, California Lawyers Association, forthcoming April 24, 2025.
    • From Audit to Appeal: Tips for California Franchise and Income Tax Practice, SALT Committee, California Lawyers Association, forthcoming May 28, 2025.
  • 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