Martin T Silver

Mr. Silver has over 25 years of experience representing taxpayers having disputes with Washington State and federal taxing authorities and is recognized as one of Washington's premier taxation attorneys advocating on behalf of businesses and individuals before Washington's Department of Revenue and the IRS. He is a graduate of Columbia and NYU Law School and also holds an LLM in Tax from NYU Law

He is widely known as an authority in Washington State business, sales and use tax matters, and has represented numerous businesses in audit, appeal, collection and settlement situations.  

 Author of Washington Taxes: Representing Taxpayers Before the Washington Department of Revenue (Butterworth Publishing, 1992), and numerous articles

• "AV" rated by Martindale-Hubbell, the nation's most recognized legal directory. 

This is a partial list of clients we have represented in tax audits, tax appeals, corporate tax issues, settlements and compromises with the Washington State Department of Revenue:

Physicians, lawyers, accountants, court reporting services, temporary placement services, designers and interior decorators, and others providing personal services

Restaurants, caterers, business which prepare and deliver meals at home, school cafeterias operators, retail grocers, and other food preparers

General building contractors, speculative builders, subcontractors (mechanical, electrical, etc.); Public works contracts such as for a city, the State of Washington, or the United States or instrumentality thereof; Real estate developers. Painters and masons

Carpenters and cabinet makers. Roofers. Portable crane services

Persons bringing tangible personal property into the state on which sales tax has not been paid

Manufacturers, farmers, retailers, wholesalers, manufacturer’s reps, processors for hire, video producers

Truckers, fuel distributors, interstate carriers

Janitorial and waste disposal services, carpet, drapery and vent cleaning services,

Automotive repair and rebuilding businesses, auto dealerships and extended warranty insurers

Satellite uplink, communications, computer development and software companies

Yacht brokers

If you are having a tax issue in the State of Washington, please contact us. We want to hear from you.

Martin Silver, PS, Gets Results

Washington State Department of Revenue Tax Results

Here is a partial list of the types of Washington State tax matters our office has handled:

We have at the request of others sought additional, and successful review of matters at first determined against taxpayers by the Department of Revenue’s Appeals Division.

We have successfully obtained exemptions from sales tax for Manufacturing Machinery and Equipment both at audit and on appeal.

We have successfully limited the exposure of out of state corporations doing business in Washington

We have successfully defended businesses against successorship claims, and in one case obtained a determination limiting the Compliance Division’s ability to assert successorship on any basis but that enumerated by statute.

We have dealt with numerous cases where the Department of Revenue seeks to impose use tax on vehicles, vessels or planes on the ground that they are placed in use in Washington State.

We have dealt with many complex questions involving application of the law of agency, which may be involved where a person believes it has not earned income but is receiving proceeds only to be held for the account of another person.

We have in many cases qualified a business for deductions for sales made for delivery in other states.

We have obtained apportionment of income between Washington and other states where services have been performed in part in Washington and in part in other states.

We have successfully defended numerous businesses against sales tax sought to be imposed.

We have handled numerous cases involving application of the Real Estate Excise Tax.

We have appealed and negotiated on behalf of individuals held personally liable for their business’ unpaid sales tax.

Federal Internal Revenue Service Tax Results

Here is a partial list of the types of federal tax matters our office has handled:

We have successfully negotiated settlements with the IRS appeals division, both before and after the filing of a U.S. Tax Court petition.

We have successfully concluded offers in compromise, installment agreements for businesses and individuals, and partial payment agreements (where the taxpayer did not qualify for either an offer in compromise or installment agreement).

We have assisted married couples in innocent spouse matters and have successfully limited community property liability for the pre-marital taxes owed by one spouse.

We have assisted numerous business owners facing personal liability for payroll taxes which their business failed to deposit.

We have filed numerous applications for discharge of real property to secure the release of the property from federal tax liens.

We have secured the release of IRS levies through direct negotiation with revenue officers assigned to our clients' cases.