Practice Description: My practice has focused on federal and
state tax matters. I am a nationally recognized expert in tax
deferred exchanges of both real and personal property. I counsel
both individuals and worldwide, publicly held companies. I also focus on the taxation of real estate partnerships and limited liability
companies. I enjoy the continually changing and complex nature of
tax law and saving my clients' time and tax dollars with creative tax
planning.
Professional
Teaching and Writing : I lecture frequently throughout the United
States to attorneys and CPAs on exchanges. I also love to write and am
co-author of the treatise "TAX FREE EXCHANGES UNDER SECTION 1031,"
published by The West Group and supplemented annually. I am a
contributing author to Merten's Federal Tax Service, Tax
Management Real Estate Journal, Business Law Today, Real Estate Tax
Digest, and The Journal of Passthrough Entities. I am also an
active member of the ABA Section on Taxation's Committees on Sales,
Exchanges and Basis and Real Estate Taxation, where I am Chairman of the
Subcommittee on Like Kind Exchanges. My ABA committees have submitted
several reports to the IRS and Treasury on tax matters which have
influenced federal tax policy.
Background:
General Counsel,
Section 1031 Services, Inc., Bellevue, Washington
1996 - present
Tousley Brain Stephens,
PLLC
1984-1996 Real Estate Department
1996 – Of counsel
J.D., Boalt Hall,
University of California, Berkeley, 1984(Member of the Order of the
Coif)
B.A.
(high honors) Economics, University of Michigan, 1981
