Atlanta-based top 100 accounting firm Smith + Howard announced on July 8 that it has launched two new tax practices—Site Selection + Incentives, which will be led by Shelly Carmichael, and State and Local Income Tax Consulting, led by Brandee Tilman.
The new practices mark a pivotal step in the continued evolution of Smith + Howard’s tax services, said Marc Azar, national tax practice leader and partner at Smith + Howard.
“Shelly’s background in economic development and site strategy gives her unique insight into location-based tax planning and incentives. Brandee brings technical depth in state and local income tax with the ability to guide clients through complex, multi-state challenges. Together, their leadership enhances our ability to deliver smart, high-impact solutions in two of the most vital areas of tax strategy today,” he added.
The SSI practice provides services that include industrial site search and evaluation, labor market analysis, market entry studies, project impact analysis, incentive negotiation, and support for site expansions, relocations, and supply-chain optimization.
In her role as practice leader, Carmichael advises clients on location strategy, incentives negotiation, and project implementation for new, expanding, or relocating operations. With more than 20 years of business experience, she brings a data-driven, ROI-focused approach to site selection and tax incentive capture.
Carmichael joins Smith + Howard following leadership roles at ADP and at independent advisory firms, including Atlanta-based Evergreen Advisors, specializing in site selection and business incentives, where she led projects across the U.S. for clients in clean energy, distribution, logistics, and advanced manufacturing.
“Location strategy isn’t just about geography, it’s about strategic, data-driven decisions that drive long-term growth,” Carmichael said in a statement. “By combining operational insights with targeted incentive strategies, we help clients make smarter, faster decisions with measurable results.”
The firm’s new SALT Consulting practice serves public and private companies, high-net-worth individuals, and professional service firms. It also offers SALT Desk Services to support accounting firms needing specialized, on-demand expertise.
Tilman, a seasoned tax attorney with over 25 years of experience, will provide clients with guidance on income and franchise tax, nexus and sourcing, M&A tax implications, and high-stakes refund claims.
Her career includes leadership roles at The Walt Disney Co., Big Four firm KPMG, top 20 accounting firm Armanino, and in legal practice, advising clients in technology, entertainment, consumer products, life sciences, and transportation. Tilman holds a JD, an LL.M. in Taxation, and is admitted to the California State Bar. She also served as editor-in-chief of The Tax Lawyer and is a former Graduate Fellow of the Council On State Taxation (COST).
“SALT is one of the most dynamic areas of tax law, and the pace of state tax changes makes it incredibly complex for taxpayers to manage,” Tilman said in a statement. “My goal is to build a practice that gives clients both technical clarity and strategic foresight—whether managing compliance risk, planning for growth, or recovering overlooked savings.”
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