Won cancellation of a sales and use tax assessment in Washington Department of Revenue appeal hearing

• Successfully eliminated a sales and use tax assessment for an international company that would otherwise have faced ongoing sales and use taxes, a significant burden to its operations in Washington.

Successfully advocated for ratepayers before the Washington Utilities and Transportation Commission

• Represented a trade group of ratepayers in rule-making proceedings to establish a new area of rate-making before the UTC and then successfully defended against large tariff increases in the first rate-setting case in this area in Washington State.

Achieved an $80 million reduction in assessed value for a complex manufacturing facility

• Successfully advocated for a manufacturer at a local board hearing, resulting in the refund of millions of dollars in over-assessed property taxes.

Obtained a favorable property tax settlement for an Idaho mall

• Helped a regional mall resolve property tax appeals in litigation and avoid future disputes, resulting in a substantially reduced valuation.

Secured a large B&O tax refund for international software development company

• Worked with a Washington Department of Revenue auditor on correcting the gross receipts apportionment for an international software development company, resulting in a large B&O tax refund to the company and reduced future taxes.

Advised in acquisition of multimillion-dollar business and subsequently defended against potential liability

• Advised the purchaser of a multimillion-dollar Washington business with significant intangible value on sales/use tax, real estate excise tax, and property tax considerations for the transaction. After the transaction, successfully defended against $1 million in threatened liability in a Washington Department of Revenue sales/use tax and B&O tax audit.

Obtained significant reduction of B&O tax incentive penalty for all taxpayers

• Significantly reduced a B&O tax incentive penalty from nearly $1 million by helping change the law for all taxpayers, with retroactive relief for our pending appeal.

Achieved fair property tax values for large manufacturer in midst of rapid plant expansions

• Worked on behalf of a large manufacturer to reach fair property tax values in a very complex situation. Established positive working relationships with state and local taxing authorities at the earliest point in the process and thereby avoided any need for tax appeals. Built on those relationships in each succeeding assessment year as the expansions progressed.

Preserved $1.5 million refund for a large, national REIT despite Department of Revenue’s efforts to reclaim it

• Quickly and definitively protected a $1.5 million refund received by large national REIT for overpaid real estate excise tax against the Department of Revenue’s efforts to reclaim the funds.

Attained significant property tax savings for shopping centers before Oregon Tax Court

• Litigated and negotiated settlements for significant property tax savings on shopping centers’ appeals before the Oregon Tax Court.

Achieved significant property tax reductions on behalf of a centrally assessed utility

• Worked with the Washington Department of Revenue to achieve property tax reductions based on fairer values for a centrally assessed utility.

Reported cases:

• Inter-Cooperative Exchange v. United States Department of Commerce, No. 20-25171 (9th Cir. 2022) (counsel for plaintiff – appellant)
• Western Rivers Conservancy v. Stevens County, — Wash. App. 2d —, 490 P.3d 249, review denied, 497 P.3d 389 (2021) (counsel for respondent)
• City of Snoqualmie v. Constantine, 187 Wash.2d 289, 386 P.3d 279 (2016) (counsel for amicus curiae)
• Tesoro Refining and Marketing Co. v. Department of Revenue, 173 Wash.2d 551, 269 P.3d 1013 (2012) (counsel for amicus curiae)