Leonore Heavey, Esq., is Senior Tax Counsel at the Council On State Taxation (COST), where she serves as the lead advocate for the Northeastern states. She brings extensive experience in state and local taxation, with a background that includes government service at the Louisiana Department of Revenue, where she held multiple leadership roles involving tax policy, administration, and audit review. Leonore has significant experience addressing state tax issues and regulatory matters, combining her legal education with her background in tax administration and economic analysis.