Professionals

Michelle E. DeLappe

Associate - Seattle

mdelappe@gsblaw.com

206.816.1403 Tel

206.464.0125 Fax

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Michelle DeLappe focuses her practice in the area of state and local tax, with an emphasis on property tax appeals and excise tax matters in Washington. Ms. DeLappe has assisted in representing companies in tax appeals before county boards of equalization, Washington’s state board of tax appeals, and the Washington Department of Revenue Appeals Division. In addition, she has assisted in representing taxpayers in the court system in petitions for review of agency actions and in refund lawsuits. She has also helped author amicus curiae briefs to the Washington Supreme Court. Her experience includes successful settlement negotiations as well as involvement in factual discovery and pre-hearing or pre-trial motion practice.

A graduate of the University of Washington LL.M. Program in Taxation, Ms. DeLappe is knowledgeable in several tax areas, including tax-exempt organizations and estate planning. She has represented taxpayers in resolving disputes with the Internal Revenue Service through the Federal Tax Clinic at the University of Washington. Ms. DeLappe also completed the “Professional Mediation Skills Training Program” at the University of Washington School of Law. In 2007, she served as a judicial extern to Judge Robert S. Lasnik of the U.S. District Court, Western District of Washington.

Reported Cases

• Tesoro Refining and Marketing Co. v. Department of Revenue, Washington Supreme Court No. 85556-1 (counsel for amicus curiae)
• Flight Options LLC v. Department of Revenue, 172 Wn.2d 487, 259 P.3d 234 (2011) (counsel for amici curiae)