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Tram Le, CPA, J.D., LL.M.

Tax Partner, State and Local Tax

Aprio Advisory Group, LLC

Overview

Tram Le is a Tax Partner, CPA, and attorney specializing in State and Local Tax (SALT) strategies for growing businesses in various industries, with a focus on limiting exposure while minimizing costs and increasing tax savings across the United States. Tram has over 20 years of tax experience in SALT consulting, government, financial, and forensic auditing, and assessing and reviewing federal agencies and programs.

Experience

Tram advises clients on SALT issues across the U.S., providing practical solutions to comply with their tax responsibilities including identifying and limiting nexus and tax exposure, strategizing on tax remediation such as negotiating voluntary disclosures and advising on mitigation opportunities, implementing sales tax software integrations and solutions, evaluating sourcing and taxability issues, and managing compliance processes. She also guides businesses through audits and appeals, ensuring accurate interpretation of state tax laws and regulations. Tram also monitors legislative changes and provides proactive strategies to minimize risk and optimize tax positions. She collaborates with different stakeholders to design efficient tax processes and advocates for clarity in state tax systems.

In addition, Tram has several years of government, financial, and forensic auditing experience from her work in the U.S. Government Accountability Office (GAO) and with the Treasury Inspector General for Tax Administration (TIGTA), where she applied her broad tax knowledge to analyzing and reviewing asset valuations and internal control weaknesses. She also implemented forensic audit and investigation procedures, delivered government briefings, and analyzed the tax law impact of proposed policy changes.

Education & Affiliations

Tram earned a B.S. in Accounting from the University of Texas at Arlington and a J.D. and LL.M. in Taxation from the University of Denver Sturm College of Law. She is also an adjunct professor at the University of Texas at Arlington, where she teaches SALT topics to graduate level students.

Tram is a Certified Public Accountant (CPA) in the state of Texas and a licensed attorney in the state of Colorado. She actively serves on various committees of the Texas Society of CPAs (TXCPA), including the State Taxation committee, where she reviews legislative state tax bills introduced during the Texas legislative session. Moreover, she is currently serving as Treasurer of the TXCPA BOD and is a member of the TXCPA leadership council. She is also an AcctoFi board member. Previously, Tram served on the executive committee of the Fort Worth Chapter of the TXCPA.

She was awarded the University of Texas at Arlington Accounting Department Faculty of the Year (2019) and TXCPA Rising Star (2018).

Furthermore, Tram authors the Spreading SALTovation column of Tax Notes State. She also serves on the executive board of the Benbrook Middle High School Orchestra Booster Club as Treasurer and parent volunteer.