Emphasis
Employment Tax Advice and Counseling
Employment Tax Audits and Litigation (State and Federal)
Taxation of Settlements
Employee Benefits
Biography
Ms. MacDonnell chairs the Firm's Employment Taxes Practice Group and is nationally recognized for her state and federal employment tax expertise. She has successfully handled numerous employment tax audits and litigation against the IRS and California Employment Development Department. Ms. MacDonnell is a former Chair of the Employment Taxes Committee of the Tax Section of the American Bar Association and is a Fellow of the American Bar Foundation.
Education
J.D., University of Connecticut Law School, with honors, 1973
Publications
Ms. MacDonnell's publications include such topics as COBRA, QDRO's, retirement plan design, independent contractor status and employment taxes issues. Most recently, she co-authored a chapter entitled "Is the taxpayer/worker an employee or an independent contractor for IRC purposes?" in the American Bar Association - Tax Section of a new two volume treatise called: "Effectively Representing Your Client Before the IRS - A practical manual for the tax practitioner" (4th Edition) and "Independent Contractor Status Under Federal Labor and Employment Laws" in the Legal Guide to Independent Contractor Status (Fourth Edition 2007). Ms. MacDonnell also co-authored Lawgic's Independent Contractor (1997) software, and from 2000-2004 annually co-authored an article on "Important Developments During the Year" in The Tax Lawyer and acted as supervising editor for this annual article from 2004-2006. In addition, Ms. MacDonnell co-authored two chapters in the portfolio series LexisNexis Tax Advisor – Federal Topical on the Federal Insurance Contributions Act and the Federal Unemployment Tax Act.
Lectures & Presentations
Ms. MacDonnell is a frequent speaker on employment tax matters for Littler, California and American Bar Association meetings, as well as professional and industry educational forums.
Honors & Awards
In 1998, Ms. MacDonnell received the Award of Merit from the Bar Association of San Francisco for her pro bono activities. In 2006, Ms. MacDonnell was elected a Fellow of the American Bar Foundation in recognition of her leadership in the legal profession.
Activities
California State Bar
Connecticut State Bar
Ms. MacDonnell is immediate past chair of the Employment Taxes Committee of the Tax Section of the American Bar Association (2004 - 2006), and from 2002 - May 2004, Ms. MacDonnell was Vice Chair of the Employment Taxes Committee. Ms. MacDonnell is a member of the American Payroll Association and National Association of Tax Reporting and Payroll Management.
Cases/Courts/Judges
Ms. MacDonnell is admitted to the California and Connecticut Bars, Federal District Courts for Connecticut and Northern District of California, Second Circuit, Ninth Circuit, U.S. Tax Court, U.S. Court of Claims and United States Supreme Court. Ms. MacDonnell served as a hearing officer for small claims matters, State of Connecticut, Superior Court.