Biography
Nicole works with clients to resolve state and local tax controversies at the audit, administrative, and judicial levels and advises clients on state and local tax law in transactional matters. She represents clients on matters that implicate virtually every category of taxes, including corporate income and franchise taxes, gross receipts taxes, gaming taxes, sales and use taxes, and transactions taxes.
Chambers USA notes that clients say Nicole is “a great state and local tax attorney, with the depth and experience needed to handle complex litigation,” “proactive and knowledgeable,” and “very strong with technical aspects of the law and applying those to reach a practical solution.”
Nicole frequently delivers lectures on state and local tax matters and has presented at several organizations, including the Council On State Taxation, Tax Executives Institute, Energy Tax Association, Ohio Tax Conference, and California Tax Policy Conference. In 2022, she was appointed to the Paul J. Hartman State and Local Tax Forum Advisory Board. Nicole was also appointed to the New York Tax Appeals Tribunal Advisory Panel in 2018. She regularly provides expert insights and commentary to the annual Bloomberg Tax Survey of State Tax Departments.
Prior to joining Blank Rome, Nicole was a partner at a leading Am Law 100 firm and served as a local state and local tax manager at one of the big four accounting firms. In 2006, she served as a law clerk for the Honorable Michael B. Thornton, U.S. Tax Court.
Outside the Firm
Nicole is a licensed bartender.
News & Views
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Speaking Engagement
COST 2026 Spring Conference / Audit Session
Council on State Taxation -
Speaking Engagement
Back to the Basics: Statutory Interpretation
State Tax Roundtable for Utilities & Power 2026 Spring Conference -
Alert
What’s Shaking: Blank Rome’s State + Local Tax Roundup
The BR State + Local Tax SpotlightNicole L. Johnson, Melanie L. Lee, Craig B. Fields, Eugene J. Gibilaro, Mitchell A. Newmark, Joshua M. Sivin
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Speaking Engagement
Purpose, Prosperity & Possibility: Women Leading Wealth Creation
University of Minnesota Women’s Leadership Conference -
Alert
What’s Shaking: Blank Rome’s State + Local Tax Roundup
The BR State + Local Tax SpotlightNicole L. Johnson, Mitchell A. Newmark, Eugene J. Gibilaro, Melanie L. Lee
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Newsletter
The BR State + Local Tax Spotlight: February 2026
The BR State + Local Tax SpotlightJoshua M. Sivin, Melanie L. Lee, Craig B. Fields, Nicole L. Johnson, Irwin M. Slomka
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Alert
Prove It: Evidentiary Standard for Sales Situsing
The BR State + Local Tax Spotlight -
Alert
What’s Shaking: Blank Rome’s State + Local Tax Roundup
The BR State + Local Tax Spotlight -
Media Coverage
Uniformity, Internet Freedom to Dominate 2026 State Tax Cases
Bloomberg Law -
Alert
What’s Shaking: Blank Rome’s State + Local Tax Roundup
The BR State + Local Tax SpotlightIrwin M. Slomka, Craig B. Fields, Melanie L. Lee, Nicole L. Johnson
Recognitions
- 2025, “Leading Global Tax Lawyer,” listed by Lawdragon
- 2025, New York: State and Local Tax, listed in Chambers USA
- 2019, “Rising Star” in Tax, listed in Law360
- 2018–2025, listed in The Legal 500 United States
- 2021–2025, “Next Generation Partner – U.S. Taxes: Contentious,” listed in The Legal 500 United States
- 2018–2020, “Next Generation Lawyer – U.S. Taxes: Contentious,” listed in The Legal 500 United States
Affiliations
Memberships
- American Bar Association
- New York State Bar Association
- Minnesota Bar Association
Credentials
Admissions
- New York
- Minnesota
Education
- University of Minnesota, Minneapolis, BSB
- William Mitchell College of Law, JD
