Roads Paving Washington, LLC v. DOR, Board of Tax Appeals Docket No. 18-057, opinion dated May 11, 2021, DOR’s reconsideration denied July 7, 2021. The firm successfully challenged the Department of Revenue’s assertion of fraud penalties in a case where the taxpayer’s CPA provided incorrect advice, which resulted in a significant underpayment of state sales tax. The case is unique in that it was decided on summary judgment – a rarity as most fraud cases are highly fact specific.
Determination No. 14-0157. Successfully argued that out-of-state manufacturer of beverage additive was not subject to B&O tax because the goods were delivered and received outside of Washington.
Determination No. 12-0111. Prevailed entirely before the ALJ in case involving sales tax liability for a popular bar and restaurant.
Determination No. 12-300. Successfully challenged the Department of Revenue’s attempt to pierce the corporate veil and collect use tax on a $5 million yacht from the LLC’s member.
Determination No. 15-0031. Represented an out-of-state manufacturer against the Department of Revenue’s assertion that its sales to Washington retailers were not associated with any Washington activities and were therefore exempt from B&O tax. Negotiated a favorable settlement with the DOR.
Determination No. 12-0011. Successfully defended assertion of use tax against government contractor who built prototypes for the Defense Department.
Represented a construction company in an audit involving the proper classification of workers; negotiations led to a settlement resulting in 90% concession by the Department of Labor & Industries.
Represented a general contractor in an audit involving employment of undocumented workers, and worker classification over a multi-year period. The resolution limited the contractor’s exposure to a single year.
Obtained full concession that DOR’s assertion that services provided by client were not subject to retail sales tax.
Successfully shielded client from L&I’s attempt to assert personal liability against client for unpaid corporate L&I premiums.