An active attorney and inactive Certified Public Accountant, Mr. Waldbaum regularly represents clients before the Internal Revenue Service and the Washington Department of Revenue. He has more than thirty years of experience in the tax field.
Mr. Waldbaum joined LeSourd & Patten in 1971 and is a past president of the firm. He is also a past president of the Washington State Bar Association's Tax Section and a past director of the state chapter and national organization, the American Association of Attorney-Certified Public Accountants. He has served as chairman of the Internal Revenue Service liaison committees at both the district and regional levels. Listed as one of the Best Lawyers in America, Mr. Waldbaum is one of seven attorneys in Washington who is a Fellow of the American College of Tax Counsel and is repeatedly named as one of Washington's "Super Lawyers" by Washington Law & Politics. Seattle Magazine recognizes Mr. Waldbaum, based on a poll of over 5,000 King County attorneys, as one of the six "Best Tax Lawyers" in Seattle (one of the other five also being members of our firm).
He has published numerous articles on tax law and has spoken on tax issues before a wide variety of professional groups. He has extensive experience with Tax Court litigation, state and federal tax controversies, criminal tax defense, buying and selling businesses, and estate planning.
LeSourd & Patten, P.S.
One Union Square
600 University Street 24th Floor, Suite 2401
Seattle, WA, 98101
|Award name||Grantor||Date granted|
|Best Lawyers,Tax Law||N/A||N/A|
|Partner||LeSourd & Patten, P.S.||1971 - Present|
|Association name||Position name||Duration|
|Washington State Bar Association||Member||N/A|
|American Association of Attorneys||Member||N/A|
|American College of Tax Counsel||Fellow||N/A|
|Washington State Bar Association, Taxation Law Section||Past President||N/A|
|American Association of Attorney-CPAs||Past National Director||N/A|
|American Association of Attorney-CPAs, Washington State Chapter||Past President||N/A|
|Washington Lawyers Practice Manual||Part Nine: Washington State Taxes of Chapter 11 "General Tax Practice"||2006|
|Puget Sound Business Journal||Tax Collections Are Tightening Up On Enforcement||2004|
|Puget Sound Business Journal||Some Guidelines for Estate-Based Gifts||1999|
|WSBA Taxation Section Newsletter||Tyler Pipe Industries and National Can vs. Department of Revenue||1987|
|Washington Law Review||Transfer of Decedant's Basis at Death: The Allocated Carryover Approach||1970|
|University of Washington School of Law||JD - Juris Doctor||1970|
|University of Washington||BS - Bachelor of Science||1967|
|Washington Association of Attorney/CPAs Education Program||New Rules for Theft Loss Deductions for Investments which turn out to be Ponzi Schemes||2009|
|Third Annual Trust and Estate Litigation Conference||Federal and State Estate and Gift Tax||2006|
|Real Estate Law: Transactions Seminar||Tax Considerations in Real Estate Transactions||2005|
|Federal and Washington Estate Tax Returns: Updates on Planning and Practical Tips||The Tax Factor: Procedures and Strategies on How to Approach Estate and Gift Litigation with the IRS||2004|
|Lorman Education Services' Washington Sales and Use Tax Seminar||Use Tax In Washington||2002|
|Taxation For The General Practitioner||Recent Developments in Federal Tax Legislation: What Do They Mean To The General Practitioner||2002|
|Themis Incorporated Seminar: Employment Law Snap Shots||How to Draft Settlements Around the Pending Taxation of Punatives Issue||1996|
|Moss Adams 1995 Tax Seminar||Issues of Importance to CPAs Engaged in the Practice of Estate Planning||1995|
|WSBA Seminar on Dealing with the IRS in the 1990s||Criminal Investigation Division||1990|