Global Tax Lead

Lightning AI is the company behind PyTorch Lightning. Founded in 2019, we build an end-to-end platform for developing, training, and deploying AI systems—designed to take ideas from research to production with less friction.

Through our merger with Voltage Park, a neocloud and AI Factory, Lightning AI combines developer-first software with cost-efficient, large-scale compute. Teams get the tools they need for experimentation, training, and production inference, with security, observability, and control built in.

We serve solo researchers, startups, and large enterprises. Lightning AI operates globally with offices in New York City, San Francisco, Seattle, and London, and is backed by Coatue, Index Ventures, Bain Capital Ventures, and Firstminute.

• →Stand up Lightning AI's corporate tax function across the multi-entity consolidated group
• →Establish tax policies, documentation, controls, and procedures from the ground up to support internal governance and audit readiness
• →Develop the multi-year tax operating roadmap, including process design, automation priorities, and the consultant-to-FTE transition plan

• Lead U.S. federal and state corporate income tax compliance, including the first consolidated federal return
• Manage California mandatory combined reporting and multi-state nexus exposure across the group, including separate-filing and addback jurisdictions
• Oversee indirect tax compliance — sales and use, gross receipts — given the company's multi-jurisdictional data center and customer footprint
• Oversee property tax compliance across the company's data center and equipment footprint, including assessment review, return preparation, appeals, and exemption or abatement opportunities tied to GPU and infrastructure investments

• Own quarterly and annual income tax provision work under U.S. GAAP and ASC 740, including effective tax rate analyses, deferred tax positions, and uncertain tax position documentation
• Partner with the external auditors and the Corporate Accounting team to deliver tax workstreams supporting the first-year audit
• Build tax forecasts and reporting cadences that support Finance, FP&A, and leadership decision-making

• Support technical accounting workstreams for recent acquisitions, including ASC 805 purchase accounting tax implications, opening balance sheet tax positions, and carryforward analysis
• Lead the tax workstream on future M&A, financing, and restructuring transactions
• Partner with Strategic Finance and Corporate Development on Deal Desk diligence and structuring

• Identify, assess, and mitigate corporate tax risks, and monitor evolving tax laws and reporting requirements, including the changing landscape for AI infrastructure businesses
• Manage relationships with external tax advisors, auditors, and other third-party partners
• Communicate complex tax matters clearly to non-tax stakeholders across Finance, Accounting, FP&A, Legal, and Engineering

• Bachelor's degree in Accounting, Finance, or a related field; CPA or MST strongly preferred
• 8+ years of progressive corporate tax experience, with a mix of Big 4 public accounting and in-house experience
• Strong technical command of U.S. federal and state corporate income tax compliance, including consolidated return rules
• Working knowledge of California combined reporting and multi-state apportionment, including separate-filing state exposure and addback rules
• Demonstrated experience with ASC 740, tax provisions, deferred tax accounting, and effective tax rate analysis
• Hands-on experience with M&A tax — purchase accounting, opening balance sheet, carryforward analysis, and post-merger integration
• Experience standing up or significantly rebuilding a tax function; start-up, post-merger integration, or carve-out experience strongly preferred
• Comfort with the technical accounting demands of an infrastructure or cloud business — capex-heavy fixed assets, complex revenue arrangements, and leases under ASC 842
• Track record of partnering effectively with Accounting, Finance, Legal, FP&A, auditors, and external advisors
• Experience with tax provision and compliance tools such as OneSource, Corptax, or similar
• Excellent written and verbal communication, with the ability to brief executives and translate tax for non-tax audiences
• Bias toward building rather than maintaining; comfort operating in a fast-paced, foundation-building environment with evolving priorities

• Prior experience at a high-growth AI, cloud, infrastructure, or other capex-intensive technology company
• Exposure to GPU financing, vendor financing, or other complex capital structures
• Experience supporting a first-year audit or significant compliance remediation
• Multi-state intercompany pricing experience across a multi-entity U.S. group
• Property tax experience in a capex-heavy environment, including data center, GPU, or equipment-intensive footprints