Karen Lowell, Lewis Roca Photo

Karen Jurichko Lowell

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Karen Lowell is a partner in Lewis Roca’s Business Transactions and Tax practice groups, advising clients on a variety of business and tax planning matters.

With a proven background in resolving business tax disputes, Karen guides clients on sales, use, and property tax matters, including tax audits and appeals through various administrative stages, the tax court, and the court of appeals. She advises manufacturers, high-tech companies, construction contractors and developers, electric utilities, solar energy companies, and other clients on various multistate sales and use tax issues, including advising e-commerce businesses on their multistate sales and use tax nexus and collection obligations. She also has experience with property tax valuation appeals for various types of industrial and commercial properties, corporate transactions, and health care taxes.

Karen has also helped clients plan and execute strategies, solve problems, and realize opportunities using business law, primarily in corporate formation, financing and acquisition transactions, and contract negotiations. Her clients include public and private companies (startups as well as medium and large businesses), profit and nonprofit corporations, LLCs, and partnerships.

Prior to her legal career, Karen worked for a tax consultancy focused on California state business incentives, rising to the position of senior manager for audit and controversy. In that role, she managed more than 100 audits annually, provided conflict resolution for all company clients with the California Franchise Tax Board, and crafted a structured methodology to resolve tax disputes.

More About Karen Jurichko Lowell


  • J.D., magna cum laude, University of Arizona, James E. Rogers College of Law, Certificate of Tax Law and Policy, Order of the Coif, 2014
  • B.S., University of Southern California, 2002

Bar Admissions

  • Arizona, 2014


  • Ballet Arizona Board of Directors, Member
  • Ballet Arizona Contemporary Council, Former Vice Chair
  • Arizona State Bar Tax Council, State and Local Tax Liaison
  • University of Southern California Alumni Club of Phoenix, Past President
  • Arizona Law Review, Senior Articles Editor, University of Arizona, James E. Rogers College of Law

Representative Matters

  • Sale of stock of privately-held consumer electronics manufacturer to become wholly-owned subsidiary of a publicly traded corporation.
  • Advise e-commerce and “peer-to-peer” businesses on their multistate nexus and resulting tax obligations.
  • Counseled a multinational enterprise on structure of a tax-free spin-off of multiple business units in anticipation of an initial public offering.
  • Advised on state, federal, and  international tax issues during due diligence phase as part of  acquisitions of manufacturers in a highly regulated industry.
  • Counsel clients in various industries, including manufacturing, technology, construction and development, electric utility, renewable energy, and retail, on multistate tax issues.
  • Consulted on tax consequences of large commercial real estate development and sales transactions.
  • Served as litigation counsel on appeals to tax court and the court of appeals, including drafting briefs and motions, preparing factual history, and deposing witnesses.

Honors & Recognitions

  • Chambers USA, Tax, 2023-2024
  • Top Lawyers, Phoenix Magazine, 2022
  • Best Lawyers in America, "Ones to Watch," Tax Law, 2021-2024
  • Southwest Super Lawyers, Rising Star, Tax, 2021-2024



  • Speaker, "Annual AZ Construction Sales Tax Seminar," October 2023
  • Speaker, "Annual Construction Sales Tax Conference," October 22, 2020
  • Speaker, "How is it that Arizona and California Can Tax the Same Service Income - The Costs of Performance Test vs. Market Sourcing," Arizona Federal Tax Institute Conference, January 23, 2020
  • Speaker, “15th Annual Construction Industry Tax Seminar,” Steptoe & Johnson LLP, September 20, 2018
  • Speaker, “The Changing Sales Tax Landscape – What’s Ahead After Wayfair?” Steptoe & Johnson LLP, August 9, 2018
  • Speaker, "Finding Your Way After Wayfair: Navigating 'Economic Nexus' and Internet Sales Taxation," ALI CLE, August 8, 2018
  • Speaker, "Sales Taxation of Internet Transactions: What Now after Wayfair?" Lorman Seminars, July 30, 2018
  • Speaker, "Sales and Use Tax Issues of Internet Transactions," Lorman Seminars, April 24, 2018
  • Speaker, “14th Annual Construction Industry Tax Seminar,” Steptoe & Johnson LLP, September 13, 2017
  • Speaker, “13th Annual Construction Industry Tax Seminar,” Steptoe & Johnson LLP, September 29, 2016
  • Speaker, "Arizona Unclaimed Property Reporting," Lorman Seminars, November 11, 2016
  • Speaker, “12th Annual Construction Industry Tax Seminar,” Steptoe & Johnson LLP, September 24, 2015
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