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Speaking Engagements

  • Breakfast Presentation / Webinar
    Seattle, WA, 5.25.17
  • Washington State and Local Tax Update
    Speaking Engagement
    Seattle, WA, 2.17.17
  • "Expert Witness Strategies for Success," Fall Real Estate Conference, Seattle Chapter of the Appraisal Institute
    Speaking Engagement
    Seattle, WA, 10.18.16
  • "Turnover Taxes and Oregon's IP 28," Association for Budgeting & Financial Management's 28th Annual Research Conference
    Speaking Engagement
    Seattle, WA, 10.8.16
  • "No Winners Here: Tax Administration in an Anti-tax Environment," American Bar Association Tax Section Joint Fall CLE Meeting
    Speaking Engagement
    Boston, MA, 9.30.16
  • Institute for Professionals in Taxation Northwest Regional Property Tax
    Seminar
    Hillsboro, OR, 8.4.16
  • 2016 Washington Tax Strategies Seminar
    Seminar
    Seattle, WA, 5.19.16
  • "Judge, Jury & Executioner: Explore the Appraiser's Role as Arbitrator," Fall Real Estate Conference, Seattle Chapter of the Appraisal Institute
    Speaking Engagement
    Seattle, WA, 9.30.15
  • "Tax Appeals in Washington," Washington Society of CPAs, 2015 Washington State Conference
    Speaking Engagement
    Bell Harbor Conference Center, Seattle, WA, 6.15.15
  • 2015 Washington Tax Strategies Seminar
    Seminar
    Seattle, WA, 6.3.15
  • "Washington Tax Controversies and Taxpayer Rights," The Institute for Professionals in Taxation Seattle Area Local Luncheon
    Speaking Engagement
    Columbia Tower Club, Seattle, WA, 4.29.15
  • "Intangible Assets in Property Tax Appraisals in the Western States," Fall Real Estate Conference, Seattle Chapter of the Appraisal Institute
    Speaking Engagement
    Seattle, WA, 10.2.14
  • 2014 Washington Tax Strategies Seminar
    Seminar
    Four Seasons Hotel, Seattle, WA, 5.22.14
  • "Valuation Disputes: Rules of the Road at the Intersection of Two Professions," Fall Real Estate Conference, Seattle Chapter of the Appraisal Institute
    Speaking Engagement
    Seattle, WA, 10.10.13
  • Seminar
    Four Seasons Hotel, Seattle, WA, 5.23.13
  • Speaking Engagement
    Olympia, WA, 4.2.13
  • "Leadership Matters: Training for Taxes," WA-AK HFMA
    Speaking Engagement
    Spokane, WA, 9.14.12
  • Speaking Engagement
    Tacoma, WA, 7.26.12
  • Speaking Engagement
    Seattle, WA, 6.21.12
  • 2012 Washington Tax Strategies Seminar
    Seminar
    Four Seasons Hotel, Seattle, WA, 5.24.12
  • "Year in Review: Washington State and Local Tax News and Tips," WSCPA Sammamish Valley Chapter
    Speaking Engagement
    Seattle, WA, 3.21.12
  • Speaking Engagement
    Seattle, WA, 9.22.11
  • Seminar
    Garvey Schubert Barer, Seattle, 5.12.11
  • “State and Local Tax Year-End Planning Considerations,” The Institute for Professionals in Taxation Seattle Area Local Luncheon Group
    Speaking Engagement
    Bellevue, WA, 11.30.10

Publications

Overview

Michelle achieves significant savings for her clients through effective planning, defending against assessments, and pursuing refund claims.

She represents businesses ranging from small ventures to some of the world’s largest companies in a variety of state and local tax matters, including strategic planning, transactions, audits, administrative appeals, and litigation. Michelle negotiates matters to amicable resolutions whenever possible but stands ready to litigate whenever necessary, always with an eye on the most cost-effective solutions. She routinely navigates issues involving nexus, apportionment, sales and use tax, B&O tax, real estate transfer taxes and other excise taxes and fees. Her litigation experience involves some of the largest property tax disputes in Washington history. 

Michelle authors a column for State Tax Notes called “Skookum Tax News” that covers developments in the Pacific Northwest and co-authors the Washington and Alaska chapters of the ABA Property Tax Deskbook and the Washington State taxes chapter of the Washington Lawyers Practice Manual. National publications frequently quote her as an authority on state and local tax matters. She is a frequent speaker, including at events hosted by the Seattle Chapter of the Appraisal Institute, Washington Society of CPAs, Institute for Professionals in Taxation, American Bar Association, and others.

She also represents financial institutions in the area of commercial transactions. Michelle negotiates, documents, and restructures complex loan transactions. Her experience includes loans involving real estate (including properties subject to partition disputes), vessels, aircraft, and leaseholds, as well as transactions involving borrowers and guarantors with tax-credit investment structures, multiple entities and trusts, and nonprofit organizations.

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Professional Activities

  • Institute for Professionals in Taxation, Certified Member of the Institute (CMI): Chair, IPT 2016 Northwest Regional Property Tax Seminar Committee; IPT Co-Chair of the 2017 ABA/IPT Advanced Property Tax Seminar Committee 
  • American Property Tax Counsel, Washington and Idaho Representative
  • Association of Washington Business Tax & Fiscal Policy Council Member
  • American Bar Association, Taxation Section, State and Local Taxes Committee: Co-Chair, Retroactive Legislation Task Force; Vice-Chair, Ad Valorem Taxes Subcommittee
  • Washington State Bar Association, Taxation Section: Chair (2012-2014), State and Local Tax Committee; Chair (2014-2015), CLE Program
  • Oregon State Bar, Taxation Section Member
  • International Association of Assessing Officers Associate Member
  • King County Bar Association Member

Community Activities

  • Member, Board of Directors, Seattle Opera BRAVO! Club, 2008-2010
  • Volunteer Attorney, Seattle Opera, 2013-present; and Seattle Opera Foundation, 2010-2013
  • Wayfind, 2010-2015

Experience

Experience

Blog Posts

Admissions

  • Washington, 2010
  • Oregon, 2013
  • Idaho, 2014
  • Alaska, 2015
  • United States Supreme Court, 2016

Education

University of Washington School of Law, LL.M., Taxation, 2010

  • Honorable Mention, American College of Trust and Estate Counsel competition

University of Washington School of Law, J.D., with honors, 2009

  • Order of the Coif
  • Articles Editor, Washington Law Review

Universidad de Los Andes, M.S., 2005

Seattle University, B.A., English, summa cum laude, 1998

Languages

  • Spanish
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