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Michelle achieves tax savings for her clients through effective planning, defending against assessments, and pursuing refund claims.

Michelle represents businesses in a variety of state and local tax matters in the Pacific Northwest. Her work includes strategic planning, transactions, audits, administrative appeals, and litigation. She routinely navigates issues involving nexus, apportionment, sales and use tax, B&O tax, real estate transfer taxes and other excise taxes and fees. Her litigation experience involves the largest property tax disputes in Washington history. 

Michelle authors a column for Tax Notes State called “Skookum Tax News” that covers developments in the Pacific Northwest. She co-authors the Washington and Alaska chapters of the ABA Property Tax Deskbook. She frequently speaks at events hosted by the Council on State Taxation, Washington Society of CPAs, Institute for Professionals in Taxation, American Bar Association, Seattle Chapter of the Appraisal Institute, and others.

She also represents financial institutions in the area of commercial transactions. Michelle negotiates, documents, and restructures complex loan transactions. Her experience includes loans involving real estate (including properties subject to partition disputes), vessels, aircraft, and leaseholds, as well as transactions involving borrowers and guarantors with tax-credit investment structures, multiple entities and trusts, and nonprofit organizations.

Professional Activities

  • American Bar Association
    • Taxation Section, State and Local Taxes Committee
      • CLE Committee Liaison
      • Gross Receipts and Miscellaneous Taxes Subcommittee, Co-chair
      • Ad Valorem Taxes Subcommittee, Co-chair, 2017-2018
      • Retroactive Tax Legislation Task Force
  • Institute for Professionals in Taxation, Certified Member of the Institute (CMI)
    • IPT 2020 Annual Conference, Overall Chair
    • IPT 2019 Annual Conference, Property Tax Program Committee Vice Chair
    • IPT 2018 Annual Conference, Property Tax Program Committee Chair
    • ABA/IPT 2017 and 2018 Advanced Property Tax Seminar Committee, IPT Co-Chair
    • IPT 2016 Northwest Regional Property Tax Seminar Committee, Chair
  • American Property Tax Counsel, Washington and Idaho
  • Association of Washington Business Tax & Fiscal Policy Council, Member
  • Council on State Taxation, Practitioner Partner
  • Washington State Bar Association, Taxation Section
    • State and Local Tax Committee, Chair, 2012-2014
    • CLE Program Committee Chair, 2014-2015
  • International Association of Assessing Officers, Associate Member
  • King County Bar Association, Member
  • Oregon State Bar, Taxation Section, Member

Community Activities

  • Seattle Opera
    • BRAVO! Club, Board of Directors, 2008-2010
    • Volunteer Attorney, 2013-present
  • Seattle Opera Foundation, 2010-2013
  • Wayfind, 2010-2015



Blog Posts

News & Insights


Speaking Engagements

Past Appearances

Legal Alerts


  • Washington, 2010
    Alaska, 2015
    Idaho, 2014
    Montana, 2017
    Oregon, 2013
  • U.S. Court of Appeals for the 9th Circuit, 2019
    U.S. Supreme Court, 2016


  • LL.M., Taxation, University of Washington School of Law, 2010
  • J.D., University of Washington School of Law (with honors),  2009
    • Order of the Coif
    • Articles Editor, Washington Law Review
  • M.S., Universidad de Los Andes, 2005
  • B.A., Seattle University (summa cum laude), English, 1998

Honors & Recognition

  • Chambers USA (Washington) Leading Individual, Tax, 2020
  • The Best Lawyers in America© Tax Law, 2019-2020
  • Rising Star, Washington Super Lawyers, 2018-2020


  • Spanish
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