Senior Tax Counsel

Washington, DC

(202) 484-5218

Patrick J. Reynolds joined the Council On State Taxation (COST) as Tax Counsel in 2016. He is part of the COST advocacy team, where he is staff liaison to the Unclaimed Property Committee and the Sales Tax Committee, and he contributes to tax policy development, drafting, and legislative advocacy. Previously, he was Senior Managing Counsel with J. C. Penney and for 14 years provided legal support for audits, litigation, and appeals for income, franchise, sales/use, property and transfer taxes, as well as unclaimed property. He also advised in strategic planning efforts, state tax aspects of financial accounting, and tax minimization and incentive strategies. He worked closely with the company’s government affairs team, frequently lobbying and testifying on a number of Texas issues, and has been an active participant on the Streamlined Sales Tax Governing Board and the State and Local Advisory Council. Pat started his career with Price Waterhouse in Omaha, Nebraska, and subsequently served for six years as an attorney in the Nebraska Department of Revenue's Legal Division. He received his JD from Creighton University School of Law and his BSBA – Accounting from the University of Nebraska at Omaha. He is a member of the Nebraska and Texas state bars and is a licensed CPA.