Representative Experience
Administrative representation before the municipalities, County Boards of Equalization, Washington State Department of Revenue and the Board of Tax Appeals

Structuring purchase and sale transactions to minimize state and local excise taxes

Structuring ongoing operations to minimize business and other excise taxes

Representing taxpayers in tax litigation at the trial and appellate levels

Prior Experience
Washington State Department of Revenue, assistant director for four years - in charge of its Interpretation and Appeals Division and responsible for the department's administrative appeals, tax legislation review and the adoption of rules, regulations and bulletins

Publications and Presentations
Past Editor in Chief, American Bar Association's The State and Local Tax Lawyer

Contributing Editor, CCH Guidebook to Washington Taxes

Former Practitioner's Briefing Correspondent of CCH's E-Commerce Alert

Frequent speaker on the topic of Washington State taxes

Author of chapter entitled "State Excise Tax Implications of Doing Business in Washington," 1B Barker and Scharf, Washington Practice (3d Edition 1989)

Memberships and Activities
Washington State Bar Association

Taxation Section, member and former Chair
State and Local Tax Committee, member and former Chair

Tax Section, member
State and Local Tax Committee, member
State and Local Tax Lawyer, former member of editorial board
Task force on the taxation of computer software, former Vice Chair

Tax and Fiscal Policy, member
Legal Affairs Committee

Institute for Professionals in Taxation

Selected to "Super Lawyers," Washington Law & Politics, 2001-2006

Education
LL.M. in Tax, Boston University School of Law, 1979

J.D., University of Puget Sound (now Seattle University School of Law), 1978

B.A. in Society and Justice, University of Washington, 1976