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. 

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Email: tamerriam@merriamandassociates.com

 

Jaret R. Coles

Position: Associate.

 Admitted: 2002, Washington; 2003, U.S. Tax Court; 2005, U.S. District Court, Western District of Washington; 2007 Montana State Bar Association

 Law School: Gonzaga University (J.D., magna cum laude, 2002); University of Florida (LL.M., Taxation, 2003). College: Montana State University (B.S., Business Administration, 1996).

 Text: Executive Editor, Gonzaga Law Review, 2001-2002; Graduate Editor, Florida Tax Review, 2002-2003. Member: Washington State Bar Association Tax Section. Born: September 1, 1973, Billings, Montana.

Practice Areas:  Federal Income Tax; Tax Controversies; Tax Litigation.

Jaret began as an associate attorney with Merriam & Associates (Pearson ¨ Merriam) in April 2004.  While attending law school, he achieved the rank of Executive Editor with the Gonzaga Law Review.  As Executive Editor, Jaret performed the final substantive and technical edit on every published article, in addition to overseeing the work of twenty-six editors.  At the University of Florida he was selected by the Director of the Graduate Tax Program to be a Graduate Editor of the Florida Tax Review. 

Jaret held the chair position for a committee of the Tax Section of the Washington State Bar Association, and received a pro bono publico commendation from the Washington State Bar Association in June 2004. 

Email: jrcoles@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 17, 2008