Dirk Giseburt

Partner

Dirk Giseburt is a tax law attorney representing a diverse clientele in industries such as healthcare, financial services, telecommunications, forestry, food distribution, and nonprofits. He litigates state and local tax assessments, refund claims and exemptions at the trial and appellate levels and in state and municipal administrative appeals, seeking to ensure lawful administration of state and local tax systems. Dirk also advises clients concerning structuring transactions and ongoing business operations to control state and local excise taxes.

Dirk also represents donors in conservation easement transactions.

Amicus representation of Council On State Taxation

Counsel to the Council On State Taxation (COST) as amicus curiae in Lowe’s Home Centers, LLC v. Washington Department of Revenue, 455 P.3d 659 (2020)

Due process defense against retroactive taxes

Counsel of record in two Supreme Court petitions for certiorari to overturn unlawful retroactive amendments of state tax laws enacted after judicial decisions adverse to the state. Dot Foods, Inc. v. Washington Department of Revenue, No. 16-308 (2016-2017); Hambleton v. Washington Department of Revenue, No. 14-1436. (2014-2015)

Seattle square footage tax audit defeated

Obtained settlement of City of Seattle square footage tax assessment based on taxpayer’s entitlement to use separate accounting as its baseline apportionment method, in light of substantial doubts about legality of the square footage tax. (2015)

Property tax exemption, Virginia Mason Medical Center

Obtained Board of Tax Appeals decision holding that hospital’s expansion building was entitled to property tax exemption for periods before direct patient-service activities occur. Docket Nos. 12-017 to 12-019 (Wash. Bd. of Tax App. 2013). Affirmed on appeal. (2014)

Telecommunications tax compliance initiatives

Guided nationwide state and local tax compliance initiatives for two new wireless carriers. (2010-2012)

Admitted to Practice

Washington
U.S. Supreme Court

Education

J.D., Harvard Law School, 1983
- Editor, Harvard Law Review
A.B., History, Princeton University, 1978, magna cum laude

Memberships & Affiliations

- Co-chair, SALT Subcommittee on Ethics, Tax Section, American Bar Association, 2019-present
- Co-chair, SALT Task Force on Retroactive Tax Laws, Tax Section, American Bar Association, 2015-2019 (on leave during Dot Foods cert petition)
- Co-chair, SALT Task Force on ABA Model Transaction Tax Overpayment Act, Tax Section, American Bar Association, 2013-2015
- Chair, SALT Subcommittee on Miscellaneous Taxes and Industries, Tax Section, American Bar Association, 2007-2013
- Committee on State and Local Taxes, Tax Section, American Bar Association
- Board of Directors and Treasurer, International Oak Society, 2018-present
- Board of Directors and Secretary, Washington Mennonite Fellowship, 2015-present
- Board of Directors, 2000-present; President, 2004-2006 – E.B. Dunn Historic Garden Trust

Professional Recognition

- Named one of "America's Leading Lawyers for Business" by Chambers USA in Tax (Washington), 2021-2024, Received "Band 1" ranking, 2024
- Named one of the "Best Lawyers in America" in Tax Law by Best Lawyers, 2020-present
- Named a "State Tax Practitioner of the Year" by Tax Analysts Inc., 2017