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
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
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.
|Award name||Grantor||Date Granted|
|AV Preeminent 5.0 out of 5 Peer Review Rated||Martindale-Hubbell||2020|
|Top Lawyer||Seattle Metropolitan Magazine||2010|
|Tax Attorney||Martin Silver PS||2014 - Present|
|Editor - State Taxes (WA, HI, OK, OR, NC, ND.||Lexis/Nexis||2007 - 2007|
|Professor||Golden Gate University School Of Tax||1980 - 2010|
|Association name||Position name||Duration|
|WSBA State and Local tax||member||2005 - Present|
|Washington State Bar Association, Taxation Law Section||member||2000 - Present|
|Washington State Bar Association||1972 - Present|
|Washington State Bar Association Journal||Spousal Liability for Federal and State Taxes||2000|
|The Washington CPA||Spousal Liability for Federal and State Taxe||2000|
|The Washington CPA||Restructuring and Reform Act of 1998—Fairness to Taxpayer||1999|
|WSBA Debtor Creditor Newsletter||1998 "Due Process Legislation: A Taxpayer’s 'Great Writ?||1998|
|National Business Institute Seminar||Effective Representation Before the IRS Collection Divisio||1995|
|Butterworth Publishing||Washington Taxes: Representing the Taxpayer Before the Washington State Department of Revenue||1992|
|New York University||LL.M - Master of Laws||1977|
|New York University School of Law||JD - Juris Doctor||1966|
|Columbia University||BA - Bachelor of Arts||1963|
|Liens: How to Create Them, How to Enforce Them||Creation and Enforcement of Federal and State Tax Liens||2017|
|Federal and State Tax Liens – The Ultimate Liens.||United States and Washington State Tax Liens||2016|
|Liens: What You Need to Know Today||Federal Tax Lien - The Ultimate Lien||2015|
|Liens: What you need to Know||Federal and State Tax Liens -The Ultimate Liens||2014|
|WSBA Solo and Small Firm Conference||Tax Issues for the Solo Practitioner||2013|
|King County Bar Association||Tax Liens: What You Need to Know Today||2013|
|Washington State Bar Association||Tax Liens: What You Need to Know Today||2012|
|King County Bar Association||Federal and State Tax Liens||2011|
|Washington State Bar Association||Tax Consequences and Sorting out Liability for Spouses and Individuals in a Meretricious Relationship||2006|
|Washington State Bar Association||Federal and State Tax Liens—The Ultimate Liens||2004|
|Washington State Bar Association||Spousal Liability for Federal and State Taxes||2000|
|Washington State Bar Association||Family Law Tax Issues||2000|
|King County Bar Association||State and Local Taxes||2000|
|East King County Bar Association||Washington State Taxes—Advising the Operating Business||1999|
|CPA Tax Clinic||Tax Update,||1998|
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