Advocate. Counselor. Problem Solver.

These are how I see my roles when I work with you to help you resolve your difficult tax and business problems. I understand the pressure you face with a stressful tax or business matter, when you simply need to turn to someone to fight on your behalf.  I also understand the confusion and uncertainty when you deal with complicated tax and business questions, when you just want someone to truthfully explain to you what is happening and what options are available to you. Most of all, I understand the desire for realistic and practical solutions to resolve your tax and business problems when it seems like there is no answer in sight.

I work to find the best solutions for you–solutions to save you time, to save you money, and to save you frustration. So when you feel like you are caught in a dark and endless storm of problems with no help and no protection, I am here to provide you shelter with confidential and experienced counsel, to guide you and to help find a hopeful resolution.

Contact us today to get the help you need with your tax or business problem.

Education and Background

University of Washington School of Law

LL.M., Taxation, 1998
Masters of Law in Taxation

Gonzaga University School of Law

J.D., Law, 1997
Juris Doctor, Tax/Business Concentration certification

University of Hawai’i at Manoa

B.A., Philosophy and Political Science, 1993

For additional background information, see my profile on LinkedIn.com

Writing

Books/Treatises

• “Representation Before the Appeals Division of the IRS,” Arthur H. Boelter, Author (Thomson West) (1998 update–Present)
• “Tax Penalties and Interest,” Arthur H. Boelter, Author (Thomson West) (1998 update–Present)
• “Representing the Bankrupt Taxpayer,” Arthur H. Boelter, Author (Thomson West) (1998 update–Present)
• “Tax Preparer Penalties and Circular 230 Enforcement,” Arthur H. Boelter and Hertsel Shadian, Authors (Thomson West) (2010 Ed.; 2011–2022 updates)
• Fletcher Cyclopedia of the Law of Corporations, Volume 14A, “Taxation” (Thomson West) (2013 Supplement–Present)
• Mertens Treatise on the Law of Federal Income Taxation, Chapter 5, “Income and Assignment of Income” (Thomson West) (2008 update)

Articles

• Mertens Law of Federal Income Taxation, Current Developments and Highlights, “Tax Spotlight Article: IRS Provides Procedures for Reinstating an Organization’s Tax-exempt Status Automatically Revoked under IRC §6033(j)(1)” (Apr. 2014)
• Mertens Law of Federal Income Taxation, Current Developments and Highlights, “Tax Spotlight Article: IRS Announces Modification of the “Use it or Lose it” Rule for Health Flexible Spending Arrangements” (Jan. 2014)
• Mertens Law of Federal Income Taxation, Current Developments and Highlights, “Tax Spotlight Article: IRS Announces That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes” (Nov. 2013)
• Oregon State Bar Taxation Section Newsletter, “IRS Considers Guidance and Seeks Comments on Property Simultaneously Held for Sale or Lease (“Dual-Use Property”)” (Spring 2013)
• Mertens Law of Federal Income Taxation, Current Developments and Highlights, “Tax Spotlight Article: IRS Announces New Guidance on the Principal Reduction Alternative Offered in the Home Affordable Modification Program (HAMP)” (Apr. 2013)
• Oregon State Bar Taxation Section Newsletter, “Attorney Fees in the Oregon Tax Court” (Winter 2013)
• Mertens Law of Federal Income Taxation, Current Developments and Highlights, “Tax Spotlight Article: IRS Issues Guidance on IRC §83(b) Elections” (Jan. 2013)
• Mertens Law of Federal Income Taxation, Current Developments and Highlights, “Tax Spotlight Article: IRS Issues Guidance on FICA Taxes Imposed on Tip Income” (Aug. 2012)
• Mertens Law of Federal Income Taxation, Current Developments and Highlights, “Tax Spotlight Article: IRS Proposes Updated Guidance Regarding Innocent Spouse Equitable Relief” (Feb. 2012)
• Mertens Law of Federal Income Taxation, Current Developments and Highlights, “Tax Spotlight Article: Treasury and IRS Issue Guidance Outlining Phased Implementation of the Foreign Account Tax Compliance Act (FATCA) Beginning in 2013” (Aug. 2011)
• Mertens Law of Federal Income Taxation, Current Developments and Highlights, “Tax Spotlight Article: Congress Shuts the Cabinet on Certain Over-the-Counter Drugs” (Mar. 2011)
• Mertens Law of Federal Income Taxation, Current Developments and Highlights, “Tax Spotlight Article: Congress Passes the Compromise Tax Relief Act of 2010” (Jan. 2011)
• Mertens Law of Federal Income Taxation, Current Developments and Highlights, “Tax Spotlight Article: IRS Issues Guidance on the Expanded Adoption Credit Available for Tax Year 2010” (Nov. 2010)

Speaking

• “ABCs of S Corporations,” Oregon State Bar, Solo & Small Firm Section, Legal Lunchbox CLE Series, October 17, 2018.
• “Leveraging the Benefits of Team Work Between Attorneys and CPAs,” Oregon State Bar, Broadbrush Taxation CLE, October 19, 2017.
• “Business Entities,” Portland State University, Center for Executive and Professional Education, Tax Practitioners Institute, November 14, 2013, December 4, 2013, and December 12, 2013.
• “IRC §501(c)(6) Component Compliance Considerations,” Oregon Dental Association Component Nonprofit Status Workshop, December 7, 2012.
• “Basic Legal Issues for Non-Married Couples,” CubeSpace Entrepreneurial Series Legal Workshop, June 11, 2008.
• “Income Tax & Estate Planning Ideas for Real Estate,” Stewart Title of Oregon Commercial Department’s Monthly Seminar Series, January 20, 2005.
• “Drafting Wills in Oregon” (sections on “Fundamental Principles of Will Drafting,” “Ethics and Estate Planning,” and “Planning Methods to Control Medical Treatment”), National Business Institute Continuing Legal Education Seminar, December 8, 2003.
• “Comparison of Oregon and Washington Tax Schemes,” Oregon Realty Association Quarterly Meeting, April 29, 2003.

Groups and Associations

• Oregon State Bar (2000 to present), including Taxation, Estate Planning, and Solo & Small Firm Sections
• Washington State Bar Association (1998 to present), formerly including Taxation and Estate Planning Sections
• Oregon State Bar, Solo & Small Firm Section, Executive Committee Member-at-Large (2013-2015, 2021-2022), Secretary (2016-2017), Chair Elect (2018), Chair (including House of Delegates Representative) (2019), and Immediate Past Chair (2020)
• Oregon State Bar, Taxation Section, Executive Committee Member-at-Large (2014-2017), Newsletter Committee Member (2012-2017)
• Oregon State Bar, House of Delegates (Region 4) Representative (2024)
• The Circus Project, Board Member (2015-2022), Board Secretary (2017-2021), Board President (2021-2022)
• Jewish Federation of Greater Portland, (former) Solomon’s Legacy CLE Series, Steering Committee Member (2005-2014)
• Architects Without Borders–Oregon, Steering Committee Member (2006-2009)
• Classroom Law Project, Regional and State Mock Trial Competitions, Past Volunteer Judge
• CubeSpace Entrepreneurial Series, Past Participant and Volunteer
• Mask & Mirror Community Theater, Past Director and Volunteer
• Portland Baseball Foundation, Past Director and Officer
• Portland Baseball Group, Past Member and Volunteer
• Portland Jazz Festival, Past Volunteer
• Multnomah County Bar Association, Young Lawyers Section Nonprofit Project, Past Volunteer
• Oregon Bus Project, Past Volunteer