Tram Le

Tram Le – State and Local Tax Senior Manager

Tram Le is a CPA and licensed attorney specializing in tax strategies for growing businesses. She works closely with clients on a variety of state and local tax (SALT) issues and assists businesses in responding to notices issued by taxing jurisdictions. She has represented taxpayers before the IRS and the U.S. tax court and assisted clients with complex tax issues including offers-in-compromise and audit reconsiderations.

Tram serves as an adjunct professor at the University of Texas at Arlington, where she teaches highly technical SALT topics to graduate level students. She has several years of government financial and forensic auditing experience from work in the U.S. Government Accountability Office (GAO) and with the Treasury Inspector General for Tax Administration (TIGTA). In both roles, she applied broad tax knowledge in analyzing and reviewing asset valuations and internal control weaknesses. She also implemented forensic audit and investigation procedures, delivered government briefings and analyzed the tax law impact of proposed policy changes.

Prior to her government work, Tram specialized in SALT work with a regional firm in the Denver-metro area, where she worked with Judy Vorndran researching and managing multistate tax issues for businesses.

Tram holds a J.D. and LL.M. in taxation from the University of Denver and a B.S. in accounting from the University of Texas at Arlington. She welcomes the opportunity to share her knowledge. Contact us for speaking engagements and authorship requests.

Tram writes the Spreading SALTovation column for Tax Notes.





  • Strategic, business-friendly nexus studies
  • Apportionment analysis
  • State tax audit and controversy assistance
  • Sales and use taxability analysis
  • Amnesty and voluntary disclosure agreements
  • Tax & business law
  • Transaction planning and due diligence
  • Sales tax automation


  • University of Denver, Sturm College of Law, J.D., LL.M. in Taxation
  • University of Texas at Arlington, B.S. Accounting
  • 2018 Rising Stars Award, Texas Society of Certified Public Accountants


  • CPA (Texas License #084451)
  • American Association of Attorney-Certified Public Accountants
  • Texas Society of Certified Public Accountants
  • Executive Board Member (2019-2020)
  • Director-at-large (2017-2020) and SALT Committee Member


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