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Lachlan Macintosh

Law Clerk

Lachlan Macintosh is a Fall Associate/Law Clerk in the firm's State & Local Tax Practice. He assists attorneys representing clients on various state and local tax matters, including planning, compliance, audit, and litigation.  He assists individuals with residency planning and audit matters and pied-a-terre tax issues, and he assists businesses with sales and use tax audit matters and entity-level tax issues.

Prior to joining the firm, Lachlan participated in our Summer Associate Program, where he conducted legal research, drafted memoranda, and assisted in preparing client alerts. During law school, Lachlan served as an Associate of the Buffalo Law Review and as a Student Ambassador at the University at Buffalo School of Law. Prior to attending the University at Buffalo School of Law, Lachlan served as Prospect Research Manager at Ridley College, supporting fundraising and development initiatives.

Education

Harvard University, B.A.

University at Buffalo School of Law, J.D.

News & Insights

  • Blog Post

    The District of Columbia has become the latest jurisdiction to go after wealthy occupants of second homes who spend part of the year in D.C. but pay income tax elsewhere. A bill before the D.C. Council, B26-0802, would impose increased property taxes on residential properties worth roughly $2.6 million or more that are not rented at market rates or used as a primary residence. Here is what the bill does, why D.C. needed a new tax, and how it relates to D.C.'s uniquely worded residency test.

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Lachlan Macintosh / News & Insights