People
Senior Associate
Sacramento: +1 916 321 4817
nkump@kslaw.com
Nicholas represents hospitals, health systems, healthcare companies, and providers in litigation, investigations, and regulatory matters around the country. Nicholas focuses on representing healthcare providers in litigation and arbitration and has substantial experience representing hospitals and hospital systems in managed care disputes with health plans. He also advises healthcare providers on tax issues related to mergers, acquisitions and joint ventures, and assists nonprofit healthcare organizations to navigate federal and state tax issues that affect their financial and operational needs.
Nicholas has counseled nonprofit organizations on numerous tax planning issues including eligibility for tax exemptions, and advised clients in IRS investigations involving the client's nonprofit status. Nicholas also spent three years working in another global law firm's state and local tax practice where he advised clients in all stages of tax controversy beginning at audit all the way through litigation and appeal. His multi-state tax experience includes resolving controversies involving corporate income, sales and use, gross receipts, and property tax matters.
Nicholas also clerked for the Honorable Sheila K. Oberto with the U.S. District Court for the Eastern District of California, where he assisted the judge with all aspects of her civil case load. He was valedictorian of his law school class and graduated Order of Coif.
B.A., University of Southern California, Phi Beta Kappa
J.D., McGeorge School of Law, Order of the Coif, First in Class
California
Judicial Clerk, Sheila K. Oberto, U.S. District Court for the Eastern District of California
April 11, 2022
Health Headlines – April 11, 2022
March 15, 2022
New Guidance on Taxability of Medical Record Retrieval Services in Texas
February 10, 2020
Let’s Jiggle the Door Handle to Federal Court for SALT Disputes
April 11, 2022
Health Headlines – April 11, 2022
March 15, 2022
New Guidance on Taxability of Medical Record Retrieval Services in Texas
February 10, 2020
Let’s Jiggle the Door Handle to Federal Court for SALT Disputes
B.A., University of Southern California, Phi Beta Kappa
J.D., McGeorge School of Law, Order of the Coif, First in Class
California
Judicial Clerk, Sheila K. Oberto, U.S. District Court for the Eastern District of California