Attorneys
Terri A. Merriam
Position: Owner and Shareholder.
Practice Areas: Federal Tax Controversies; Tax Litigation; Insurance Company Taxation; Tax Planning; International Tax Controversies; Reinsurance.
Admitted: 1987, Washington and U.S. Tax Court; 1988, U.S. District Court, Western District of Washington; 1998, U.S. Court of Federal Claims.
Law School: University of Washington (J.D., 1987). College: Eastern Washington University (B.A., cum laude, 1983).
Text: Trial Attorney, Office of Chief Counsel, IRS, 1987-1997. Member: King County, Washington State (Member, Taxation Section, Federal Liaison Chair) and American Bar Associations; Washington Women Lawyers Association. Born: August 2, 1960, Petersburg, Alaska.Terri has over 18 years experience in federal tax planning and controversy. Prior to entering private practice, Terri was an experienced and successful litigator that had served as a trial attorney at the Office of Chief Counsel of the Internal Revenue Service for approximately 10 years. At the IRS, Terri was responsible for preparing all aspects of complex income tax cases for trial. This included first chair responsibilities in over 200 motion and trial proceedings.
Terri left the Office of Chief Counsel in 1997 and joined with Wendy Pearson to open the Pearson ♦ Merriam (PM) law firm. Since entering private practice, Terri has advised clients regarding international and insurance tax issues, focusing on issues concerning captive insurance and producer-owned insurance companies. Terri is also a frequent lecturer on international and insurance tax issues. Terri’s tax controversy practice includes representation at stages of the process, including during audit, appeal, investigation, collection, and litigation in Tax Court, District Court and the Appellate Courts.
Representative Cases:
- Wright v. Commissioner, T.C. Memo. 1993-328 (Producer-Owned Reinsurance Company)
- Hinshaw Honda v. Commissioner, T.C. Memo 1994-327 (Automobile Dealership Reserves)
- Stevedoring Services of America v. Commissioner, T.C. Memo. 1997-160 (Captive Insurance)
- Pope & Talbot, Inc. v. Commissioner, T.C. Memo. 1997-116 & T.C. Memo. 1997-1399 (Valuation)
- River City Ranches #1 Ltd. v. Commissioner, 2005 U.S. App. LEXIS 4851 (9th Cir. 2005) (Tax Shelter)
- River City Ranches #1 Ltd. v. Commissioner, 2007 T.C. Memo 2007-171 (Under appeal with the 9th Cir. 2007) (Tax Shelter)
Representative Clients:
- Toyota Motor Insurance Services Corporation
- Universal Underwriters
Southwest Reinsure
Email: tamerriam@merriamandassociates.com
Adam J. Blake
Position: Associate.
Admitted: 2007, Washington; 2008, U.S. Tax Court.
Law School: University of Oregon School of Law (J.D. 2007); University of Washington School of Law (LL.M., Taxation, 2008).
Practice Areas: Federal Income Tax; Tax Controversies; Tax Litigation.
Text: Business Editor, Journal of Environmental Law and Litigation, 2006-2007. Member: Washington State (Taxation Section) and American Bar Associations.
Adam began as an associate attorney with Merriam & Associates in September 2008.
Email: ajblake@merriamandassociates.com
Merriam & Associates, P.C.
2701 First Avenue, Suite 300
Seattle, WA 98121
Telephone: (206) 829-2500
Fax: (206) 829-2501
Last modified: November 08, 2009
