Gabriel Soto, J.D., LL.M, is a Senior Manager in the Indirect State & Local Tax (SALT) practice at Ernst & Young, where tenure began in November 2010. With extensive experience in consulting on complex SALT issues, Gabriel specializes in minimizing tax liabilities related to sales and use taxes, as well as income, franchise, excise, gross receipts, and other transactional taxes. Previous roles include a fellowship at the Council On State Taxation, where Gabriel contributed to amicus curiae briefs and conducted state and local tax research, and serving as Tax Counsel at the Arizona Department of Revenue, focusing on Transaction Privilege Tax Appeals. Educational qualifications include a Master of Laws in Taxation from Georgetown University Law Center, a Juris Doctor from American University Washington College of Law, and dual Bachelor's degrees in Accounting and Finance, and Political Science from the University of Arizona.