Join TaxOps’ Alexander Korzhen as he moderates a panel discussion on whether the backbone of federal protections under P.L. 86-272 have been irreparably broken by the states.

Does P.L. 86-272 Protection Still Exist?

November 11 | 10:45 am – 11:45 am CT | 9:45 am – 10:45 am MT

Hosted by the National Association of State Bar Tax Sections 

With New York and California finding physical presence through a customer’s use of her own phone and employees scattered to home offices across the country, it’s fair to wonder whether any company still qualifies for 86-272 protection.  The speakers in this session will discuss recent state efforts to essentially eliminate 86-272 and explain what can be done to fight back and receive the protection from state income taxes Congress intended when it adopted 86-272 in the first place.

Alexander Korzhen will moderate this session with panelists Breen Schiller, EY, and Steve Jasper, Bass Berry, as they discuss the ramifications of states altering the protections of 86-272.

About NASBTS Annual Conference

National Association of State Bar Tax Sections (NASBTS) is an independent association providing a forum for communication and education among the Tax Law Sections of State and Local Bar Associations. Membership in NASBTS is open to Tax Sections of State or Local Bar Associations. The Annual Conference features recognized leaders in state and local tax fields. Attendees participate in round table discussions with their peers from other states on practical subjects related to the operation of Tax Law Sections.  

For additional information, reach out to Alex at or another member of the Association.   

About Alexander Korzhen  

Alexander Korzhen is a State & Local Tax Senior Manager at TaxOps in Minneapolis, MN. He’s been solving tax puzzles for 20 years in a career that kicked off at Deloitte, followed by work in state and local tax (SALT) at PwC and Grant Thornton in New York. He holds a J.D. and tax certificate from Quinnipiac University School of Law in Connecticut.  

In addition to holding various positions since 2017, Alexander is Vice-Chair and Program Chair of the National Association of State Bar Tax Sections (NASBTS), where he brings together leadership from every state tax section of the Bar Association to discuss ongoing Bar Section issues and share ideas. He is also actively involved in the MN State Bar Association, where he is a Past-Chair of the Tax Section. He is a frequent speaker and author on state and local tax issues and can be reached at

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