Cheryl C. Deshaies, Esq.

Cheryl C. Deshaies is the assistant revenue counsel at the New Hampshire Department of Revenue Administration in Manchester, N.H. She is responsible for advising the Commissioner’s Office and the division directors on all matters arising from the statutory authority and relating to the tax types administered by the Department. Ms. Deshaies represents the Department before the Board of Tax and Land Appeals and in bankruptcy court. In addition, she manages the Department’s participation in taxpayer-related bankruptcies and works with the Department of Justice on litigation matters. She also negotiates with taxpayers and their representatives to bring contested cases to resolution. Before joining the Department, Ms. Deshaies was a consumer bankruptcy attorney for 13 years in Exeter, N.H., where she represented debtors in bankruptcy, debt adjustment, collection defense, foreclosure defense and wrongful foreclosure actions, and related litigation. Her bankruptcy work included consumer and small business chapter 7 and 13 cases as well as individual and small business chapter 11 reorganizations. From 2000-10, Ms. Deshaies was an associate in the bankruptcy law group at McLane, Graf, Raulerson & Middleton, PA, now known as McLane Middleton, where she had an active creditor rights practice representing small to large financial institutions in and out of bankruptcy involving stay relief, foreclosure and secured party sales, creditor committee representation, negotiation of cash collateral and debtor-in-possession financing arrangements, defense of avoidance and lien-termination actions, objections to discharge and dischargeability, and third-party plans. She is licensed to practice before the state courts in New Hampshire and the Commonwealth of Massachusetts, as well as the U.S. Bankruptcy Court and the U.S. District Court for the District of New Hampshire and the First Circuit Court of Appeals. Ms. Deshaies received her B.S. from the University of New Hampshire and her J.D. from Vermont Law School, where she was a member of its law review.