Ms. Allison D Rule is a partner and heads the firm’s Communications Taxes and Fee Practice. Ms. Rule also counsels clients in a variety of transactional, land use, regulatory, litigation, and dispute resolution matters.
In her transactional and regulatory practice, Ms. Rule assists clients with drafting and negotiation of a wide variety of commercial contracts and license agreements. Ms. Rule also has gained substantial expertise in the taxation and regulatory treatment of evolving and advanced communications services, including cloud-based services and IP-enabled services. Ms. Rule has assisted numerous VoIP providers in understanding the complexities of state taxation of communications services and in complying with ever-changing state and federal regulatory requirements. As part of her practice, Ms. Rule has successfully defended communications clients in tax and regulatory fee audits before state and local tax authorities, state regulatory commissions and the FCC. In addition, Ms. Rule is well versed in assisting client reduce their delinquent transaction tax obligations through the negotiation of voluntary disclosure and amnesty agreements.
Her litigation experience includes representing corporate clients and individuals in arbitration proceedings, state and federal court proceedings, and state and federal administrative adjudications. In addition, Ms. Rule has substantial appellate experience at both the state and federal levels.
Ms. Allison D Rule’s clients have included UCaaS, IaaS, and PaaS providers, VoIP providers, providers of satellite services, communications equipment manufacturers, Competitive Local Exchange Carriers (CLECS), gift card providers, mobile payment providers, domestic and international long-distance providers (IXCs), wireless and MVNO providers, municipal and commercial providers of communications services, municipal and publicly-owned utilities, consumer advocacy groups, small business owners, real estate developers, commercial landlords, and software developers.
Economic Nexus and Wayfair’s Impact on Cloud Communications – 2018
Washington and Lee School of Law: Women in the Law: Finding the Work/Life Balance (2006)
Named Top Attorney by Washington SmartCEO
American Foundation for the Blind – Annual Access Award
Ms. Rule is a graduate with honors from Texas A&M University, and she earned her Juris Doctorate from Washington & Lee University School of Law in 1999.
Ms. Rule is admitted to practice in the State of Maryland and the District of Columbia and is a member of the bar of the United States Courts of Appeals for the Fourth Circuit and the United States Federal Circuit.
Award-winning practice with unparalleled experience in the telecommunications sector, our clients include VoIP, wireless and traditional telecom companies, SaaS and cloud technologists, and nearly every imaginable business driving the digital revolution.
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