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Martin T Silver

Tax Attorney at Seattle, WA

5.0   4 reviews
  • Licensed for 51 years
    State WA
    Acquired 1972
    Status
    Active No misconduct found

We have not found any instances of professional misconduct for this lawyer.

About Martin

Learn Martin’s areas of practice.

1
Practice area
  1. Tax
    100%
    Federal and WA state tax audits and appeals. Refund actions in state and federal court. Personal tax and business tax planning.

    44 years

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.

 

 

 

Location

Martin T Silver
1420 - 5th Avenue.
Suite. 3000
Seattle, WA, 98101

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Reviews

5.0 / 5.0
  4 customer reviews
5 Star
 
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Posted by Raymond | March 11, 2020
This review is from a person who hired this attorney.
| Hired Attorney
Thank you Martin!
We are a Florida based company that had major tax issues with the state of Washington. An over enthusiastic revenue agent assessed our company in excess of $1 million in use tax that we did not owe. Our efforts to correct this matter were futile. We contacted attorney Martin Silver and explained our predicament. Martin calmly and professionally applied pressure on the state of Washington appeals supervisor. The matter was remanded to the original revenue agent who created the assessment. We are more than happy to report that due to Martin's efforts the assessment was removed, and we are receiving a refund for overpaid sales taxes. Thank you Marin for resolving our sales tax matter, in a timely and equitable manner!
Read less
Posted by Nathan | August 29, 2015
This review is from a person who hired this attorney.
| Hired Attorney
Incredible knowledge but elusive...
Mr. Silver provides rock-solid council! My experience was incredibly favorable and his knowledge and expertise surrounding WA State tax law was thorough. I found his rates to be fair considering the burden I was facing and could not have asked for a better outcome. If I find It necessary to retain Council in the State of Washington again within his purview, he's the first one on my list to call.
Read less
Posted by Harold | August 29, 2015
This review is from a person who hired this attorney.
| Hired Attorney
Tax Advising
I have business in both Washington and New Mexico. Martin did a great job in handling a Washington tax bill against my New Mexico account getting a reduction of tax and an elimination of any penalties. He was knowledgeable and knew the WA state tax system. A good guy and I recommend him highly.
Posted by William | March 24, 2015
client and fellow lawyer review
I have known Martin for many years and I have referred a number of tax related matters to him. I heartily recommend him as a tax advisor and litigator. He is a lawyer's lawyer,

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Contact for Details

Resume

AVVO RATING 9.8 (Superb)

Work Experience

  • 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

Education

  • 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

Associations

  • WSBA State and Local tax
  • member
  • 2005 - Present
  • Washington State Bar Association, Taxation Law Section
  • member
  • 2000 - Present
  • Washington State Bar Association
  • 1972 - Present

Honors and Awards

  • AV Preeminent 5.0 out of 5 Peer Review Rated
  • Martindale-Hubbell
  • 2020
  • Top Lawyer
  • Seattle Metropolitan Magazine
  • 2010

Publications

  • 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
View all publications

Speaking Engagements

  • 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
  • King County Bar Association
  • Tax Liens: What You Need to Know Today
  • 2013
  • WSBA Solo and Small Firm Conference
  • Tax Issues for the Solo Practitioner
  • 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
View all speaking engagements

Attorney endorsements

Received (2)
Given (2)
Endorse Martin
Tax Attorney | May 22
Relationship: Fellow lawyer in community
"I endorse this lawyer."
Tax Attorney | May 16
Relationship: Fellow lawyer in community
"I endorse this lawyer. I have known Marty Silver for over 15 years. I have referred client with both state and federal tax issues. He has done a superb job for his clients. I heartily endorse Martin Silver as a tax lawyer."
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Martin T Silver
Tax Attorney
Seattle, WA
Licensed for 51 years