- What We Do
Our Tax Group is dedicating to helping clients minimize risk and maximize tax benefits. We work closely with our clients to develop strategies and solutions reflective of their business objectives and assist in a wide range of tax matters – from structuring complex transactions to resolving tax controversies and valuation disputes.
GSB regularly helps individuals, closely held companies, publicly traded companies and nonprofit organizations in matters involving:
- Corporate, partnership and individual tax planning and advice
- Business formations, reorganizations, distributions, redemptions and liquidations
- Structuring mergers and acquisitions, joint ventures and other business transactions
- Real and personal property taxation, as well as real estate transactions and personal property exchanges
- Obtaining private letter rulings or technical advice from the National Office of the Internal Revenue Service and state and local tax authorities
- Tax aspects of debt relief and bankruptcy, including debt workouts
- Tax consequences incident to civil litigation
- Sales and use taxation
- Employee benefits and executive compensation planning, documentation and operational compliance
- Federal, state and local civil tax legislation
- Representation in criminal tax investigations, appeals and trials
- Opinions and testimony on tax legislation at the federal, state and local levels
- Tax consequences incident to divorce
- 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. The client’s response: “Wow. That’s great.”
Worked with the Washington Department of Revenue to achieve property tax reductions based on fairer values for a centrally assessed utility.
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.
Litigated and negotiated settlements for significant property tax savings on shopping centers’ appeals before the Oregon Tax Court.
Secured substantial property tax refunds for a marina based on a correction of land-use data.
- Advised in acquistion 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 property tax reductions for general office facilities, industrial incubator warehouses, low-income housing projects, and common open-space parcels in planned residential developments.
Worked on behalf of a large manufacturer during years of rapid plant expansions 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.
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.
Obtained property tax exemptions for low-income housing projects, including large refunds for past years.
Represented New Zealand fruit growers in contract discussions with U.S. parties for the growing of new varietals and horticultural products.
Acted as general counsel to U.S. technology company that raised pre-IPO financing in United Kingdom.
Advised U.S. trading company on sourcing electric power tools in Asia, manufacturing such products under license agreements and the importation into the United States.
- Provided legal and tax advice on the establishment of international joint ventures in the People’s Republic of China
Provided legal and tax advice on the establishment of international joint ventures in the People’s Republic of China for the production of pencils, ice cream, and shoes, respectively.
Counseled U.S. company on sourcing consumer technology products and electronic components in Asia and sale to U.S. wholesalers.
News & Events
- GSB Newsroom, 11.1.17
- 30 GSB Attorneys Named to the 2018 The Best Lawyers in America® List; Three Lawyers Named ‘Lawyer of the Year’GSB Newsroom, 8.15.17
- State Tax Notes, 7.24.17
- GSB Newsroom, 7.11.17
- Michelle DeLappe Shares Her Perspective on Seattle's Recently Passed Income Tax Measure in an interview with KUOW Public RadioKUOW Public Radio, 7.11.17
- Garvey Schubert Barer Ranked Among Leading U.S. Firms in Chambers USA 2017 Guide; Four Practices and 12 Lawyers FeaturedGSB Newsroom, 5.26.17
- Inc., 5.19.17
- Portland Business Journal (subscription required), 4.20.17
- Michelle DeLappe Makes a Case for Uniformity in Property Tax Valuations in an Interview with Bloomberg BNABloomberg BNA, 4.6.17
- GSB Newsroom, 3.22.17
- GSB Newsroom, 2.16.17
- Bloomberg BNA, 9.19.16
- GSB Press Release, 8.15.16
- Larry's Tax Law, 1.10.18
- Decoding the Tax Cuts and Jobs Act – Part I: Obscure Provision in New Tax Law Denies Deductions for Sexual Harassment Settlements Subject to Nondisclosure AgreementsLarry's Tax Law, 1.4.18
- Larry's Tax Law, 12.27.17
- While Neither the Carbonation nor the Sweet Syrup Has Been Removed From Soda Pop in Illinois’ Cook County, the Local Tax Imposed on the Sweet Drink Has Gone Flat!Larry's Tax Law, 10.11.17
- Larry's Tax Law, 9.26.17
- The Estate of George H. Bartell et. al. v. Commissioner – IRS Issues an Action on Decision – Was It Too Good to Be True? The IRS Thinks So!Larry's Tax Law, 8.29.17
- Family Business Bulletin, 8.23.17
- Cross Border Business Law Blog, 7.13.17
- Cross Border Business Law Blog, 6.27.17
- Larry's Tax Law, 6.23.17
- Larry's Tax Law, 6.22.17
- Larry's Tax Law, 6.16.17
- Larry's Tax Law, 6.15.17
- Larry's Tax Law, 5.26.17
- Larry's Tax Law, 5.19.17
- Larry's Tax Law, 5.18.17
- Larry's Tax Law, 5.3.17
- Larry's Tax Law, 4.26.17
- Larry's Tax Law, 4.11.17
- Form Over Substance Sometimes Prevails in Tax Law – Estate of George H. Bartell et. al. v. CommissionerLarry's Tax Law, 3.8.17
- Larry's Tax Law, 2.17.17
- Larry's Tax Law, 12.29.16
- Larry's Tax Law, 11.8.16
- Larry's Tax Law, 10.27.16
- Larry's Tax Law, 10.25.16
- Larry's Tax Law, 10.3.16
- Larry's Tax Law, 6.9.16
- "A Look at Worker Classification Under Federal, State and Local Law," Willamette Law Review Tax SymposiumSpeaking EngagementSalem, OR, 2.2.18
- Speaking EngagementPalm Beach, FL, 4.13.18-4.15.18
- "Planning Using IRC Section 1031 Exchanges," Oregon Society of Certified Public Accountants (OSCPA) Forest Products ConferenceSpeaking EngagementEugene, OR, 6.22.18
- “Dean's Student Circle - Leadership Presentation,” Portland State University, School of Business AdministrationSpeaking EngagementPortland, OR, 1.19.18
- Speaking EngagementSeattle, WA, 12.12.17
- Speaking EngagementSan Francisco, CA, 11.16.17
- "Levy Swap & Marketplace Fairness: What Just Happened in Washington?" Institute for Professionals in TaxationSpeaking EngagementSeattle, WA, 10.30.17
- Speaking EngagementNew York, NY, 10.26.17
- "APTC Corrects the Record: Appraisal Strategies to Combat Improper Valuation of Real Property by Assessing Authorities," APTC 23rd Annual Property Tax SeminarProperty Tax ConferenceChicago, IL, 10.25.17-10.27.17
- "Gross Receipts Taxation – Why It’s Hot (with States) and Why It’s Not (With Taxpayers)," COST 48th Annual MeetingSpeaking EngagementOrlando, FL, 10.23.17
- Speaking EngagementSeattle, WA, 10.18.17
- "Sales and Use Tax Economic Nexus: Tips & Strategies to Ensure Compliance in the Ever-Complex Economy," The Knowledge GroupWebcastWebcast, 10.17.17
- “Seattle’s Ongoing Income Tax Litigation,” WSBA Taxation Section State & Local Tax Committee MeetingSpeaking EngagementSeattle, WA, 10.10.17
- “How the Market Views the Value of ‘Value-Add’ Properties,” Seattle Chapter of the Appraisal Institute Fall Real Estate ConferenceSpeaking EngagementSeattle, WA, 10.6.17
- "Constitutional Challenges to Income Taxation in the Western States: Putting Seattle’s Income Tax in Proper Perspective," Western States Association of Tax Administrators Conference 2017Speaking EngagementMissoula, Montana, 10.1-10.4.17
- "Manufacturing/Energy Issues – Including Carbon Tax/Obsolescence," Council on State Taxation (COST) Property Tax Workshop, held in cooperation with the International Property Tax Workshop (IPTI)Speaking EngagementOak Brook, IL, 9.28.17
- "Don’t React – It’s Time to Proactively Address Property Tax Issues," Council on State Taxation (COST) Property Tax Workshop, held in cooperation with the International Property Tax Workshop (IPTI)Speaking EngagementOak Brook, IL, 9.28.17
- "Living in the Trenches – Best Practices to Handle Complex Valuation Issues," Council on State Taxation (COST) Property Tax Workshop, held in cooperation with the International Property Tax Workshop (IPTI)Speaking EngagementOak Brook, IL, 9.28.17
- "Measure 50/Oregon Tax Update," 2017 Western States Petroleum Association Property Tax Educational ForumSpeaking EngagementEl Segundo, CA, 9.27.17
- Speaking EngagementPortland, OR, 9.8.17
- "Entity Classification – Another Look at the Check-the-Box Regulations," New York University Summer Institute in TaxationSpeaking EngagementNew York, NY, 7.27.17
- "Who is the Taxman? The Intersection of State, Local and Tribal Taxation," The 47th Annual Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation PropertiesSpeaking EngagementWichita, KS, 7.25.17
- "Developments in the World of IRC § 1031 Exchanges," 2017 Oregon Society of Certified Public Accountants Annual Real Estate ConferenceSpeaking EngagementPortland, OR, 6.14.17
- Cannabis Business SeminarPortland, OR, 5.18.17
- Speaking EngagementPortland, OR, 4.26.17
- "Oregon Legislative Concept 3548 – Just When You Thought Measure 97 Was Dead, It May Be Back!" Washington State Bar Association Taxation Section SALT Committee MeetingSpeaking EngagementSeattle, WA, 3.23.17
- Speaking EngagementNew Orleans, LA, March 24, 2017
- Speaking EngagementPortland, OR, 12.21.16
- State Tax Notes (Volume 87, Number 1), 1.1.18
- State Tax Notes (Volume 86, Number 3), 10.16.17
- Western Real Estate Business, 10.14.17
- American Property Tax Counsel, 9.17
- State Tax Notes (Volume 85, Number 2), 7.18.17
- Insights (Willamette Management Associates), Summer 2017
- NYU School of Professional Studies, 5.20.17
- State Tax Notes (Volume 84, Number 4), 4.24.17
- State Tax Notes, 2.27.17
- American Property Tax Counsel, 12.30.16
- State Tax Notes, 9.26.16
- Journal of Taxation, September 2016