
Firm Profile
When tax issues confound you, call on the expertise of Merriam & Associates.
At Merriam & Associates, our experience in tax controversy and planning sets us apart. We offer a track record of positive solutions to complex tax issues, both at the state and federal levels. Technical understanding in this area is key. Merriam & Associates, applies its in-depth knowledge every day, helping clients solve problems and make informed decisions. If your case requires the necessity of trial, we have experienced litigators to work for you.

In representing its clients, Merriam & Associates is zealous and precise.
Prior to establishing the firm, Terri Merriam was a successful senior trial attorney and litigator for the IRS, specializing in large cases of over $10 million in tax deficiencies.
Our firm members are leaders in the Tax Section of the Washington State Bar Association and are active in the American Bar Association Tax Section. Terri has served as Chair of the Federal Liaison Committee.
The potency of the firm's individual know-how is a major advantage for Merriam & Associates clients providing legal representation and counsel on a wide range of tax issues, large and small, including:
Captive
Companies
Reinsurance Companies
Insurance Reserve Issues
Forest Products
Valuation
Entity Formation and Reorganization
International Tax Issues
Controlled Foreign Corporations
Employment Taxes
Individual, Corporate and Partnership Taxes
Merriam & Associates keeps
current in matters of tax law which saves our clients time and money. Other professionals, including accounting firms,
rely on Merriam & Associates expertise in tax litigation to supplement
their services to clients with complex tax issues.
Representative
Cases
Reported Cases:
Marlar v. U.S., 151 F.3d 962 (9th Cir. 1998)
Pacific Sound Production v. Commissioner, T.C. Memo 1993-253
Willamette v. Commissioner, T.C. Memo 1992-407
Cameron v. Commissioner, 98 T.C. 123 (1992)
Pope &Talbot, Inc. v. Commissioner, T.C. Memo 1997-1399
Pope & Talbot, Inc. v. Commissioner, T.C. Memo 1997-116
Stevedoring Services of America v. Commissioner, T.C. Memo 1997-160
Klukwan, Inc. v. Commissioner, T.C. Memo 1994-402
Hinshaw's, Inc. v. Commissioner, T.C. Memo 1994-327
Wright v. Commissioner, T.C. Memo 1993-328
Bill Wright Toyota, Inc. v. Commissioner, T.C. Memo 1992-344
Taylor v. Commissioner, T.C. Memo 1991-471
Davis v. Commissioner, T.C. Memo 1991-333
Kahle v. Commissioner, T.C. Memo 1991-203
Gleason v. Commissioner, T.C. Memo 1990-110
Cook v. Commissioner, T.C. Memo 1900-541
Gorman v. Commissioner, T.C. Memo 1990-136
Martinez v. Commissioner, T.C. Memo 1990-112
Sutherland v. Commissioner, T.C. Memo 1990-19
Martinez v. Commissioner, T.C. Memo 1989-649
Ash v. Commissioner, T.C. Memo 1989-367
Merriam & Associates, P.C.
2701 First Avenue, Suite 300
Seattle, WA 98121
Telephone:
(206) 829-2500
Fax:
(206) 829-2501
Last modified: October 31, 2008