Toni Lewis

Partner, US M&A State and Local Tax


  • Illinois State University
    B.S., Accounting


  • Certified Public Accountant, California (inactive)
  • Certified Public Accountant, Illinois (inactive)

Professional Affiliations

  • Member of the Institute for Professionals in Taxation (IPT)
  • California Society of CPAs
  • National Multistate Symposium
  • Committee on State Taxation

Toni leads Leo Berwick’s US M&A State and Local Tax practice and advises on state and local tax issues related to buy-side and sell-side services.

Toni has over 35 years of state and local tax experience, starting her career as a state tax auditor and spending the last 30 years consulting on state tax issues for Big 4 firms where she held various leadership roles, including West Coast State and Local Tax M&A practice leader.

Her practice focuses on state tax issues and planning associated with acquisitions, IPOs, and corporate structuring. She has broad expertise in multistate state and local taxation, including state income, franchise, sales and use, and other state and local taxes.

Toni has recently advised on a number of prospective tax insurance risks including state tax risks associated with a states’ sham transaction doctrine and sourcing of gross receipts for California corporate income tax purposes.