Justin D. Cupples focuses his practice on providing the highest quality State and Local Tax (SALT) counsel and advocacy to Fortune 500 companies and large multistate organizations. Justin obtains significant state tax savings for his clients by developing and implementing state tax return positions, defending state tax audits, and advocacy through administrative appeals and litigation.
Justin has argued several hundred appeals in Pennsylvania alone, resulting in favorable decisions and settlements for his clients. However, the scope of his state tax practice is national. Justin has represented clients in audit defense and appeals in more than 30 states for matters spanning income, franchise, gross receipts, sales & use, real estate, and utilities taxes.
Justin frequently advises clients on cutting edge SALT issues for which states often apply old laws to new ways of doing business. For example, Justin is an active member of the firm’s electric vehicles working group, to which he brings his experience advising automotive and energy industry clients on novel SALT issues.
Justin works thoughtfully and closely with his clients to help them choose the best course of action in each particular situation. Whether the client needs complex multistate tax litigation help, creative solutions for difficult business problems, an aggressive advocate in a particular jurisdiction or basic tax advice, he always provides the highest quality service.
Prior to joining Morgan Lewis, Justin worked as a senior tax manager for a Big 4 accounting firm and in-house tax counsel for a Fortune 50 company.
Member, Practice Group of the Year, Tax, Law360 (2017)
Member, Philadelphia Bar Association
Member, Pennsylvania Bar Association
Council Member, Pennsylvania Bar Association, Tax Section
Member, American Bar Association
Member, Temple American Inn of Court
Board of Directors, Homeless Advocacy Project