Congratulations 2026 Taxation Section Award of Merit Winner Carol Vogt Lavine
Carol will be presented with the Taxation Section Award of Merit on June 4, 2026, at the Oregon Tax Institute.
Carol was born and raised in small towns and rural communities – Circleville, Ohio, and the Willamette Valley – which gave her appreciation for the issues faced by small businesses and farming communities. After graduating from Linfield College with a dual major in psychology and accounting, she worked for the Oregon Department of Revenue for 10 years as senior tax auditor, abusive tax shelter specialist and hearings officer. Her tenure as a hearings officer gave rise to her desire to become a lawyer.
While attending Lewis and Clark Law School, she clerked at Davis Wright Tremaine and became a DWT associate after graduation. At that time, the firm was looking to build a state and local tax practice in the firm’s Portland office, and she fit the bill.
Jim Judson, a prominent Seattle based SALT lawyer and the firm’s SALT chair, integrated Carol into the firm’s SALT group, where she learned about state and local taxes from a private practice perspective. Jim also connected her with other prominent SALT lawyers across the country. While she enjoyed drafting tax opinions and other transactional work, she gravitated toward tax litigation. Through mentoring by Jim and Carmen Santa Maria, Carol developed her tax litigation skills.
While at DWT, Carol worked on large and very interesting state tax cases with top lawyers in the SALT arena, primarily as local counsel. For example, she teamed up with Paul Frankel, Morrison and Foerster, in a case involving the state sourcing of income derived from a tortious interference jury verdict award to Pennzoil from Texaco (which has a fascinating back story).
But her passion has always been to help folks that cannot afford big firm billing rates. When Carol decided she could not be both an excellent mother and excellent lawyer while working full-time at the firm, she took the leap and started her own firm in 2002, Carol Vogt Lavine, LLC, as a solo practitioner. Since then, her local counsel tax practice has grown and helps keep the lights on while allowing her to help individuals, small businesses, and small farms. In 2009, she successfully lobbied Oregon lawmakers to amend the farm use special assessment statutes to permit farmers in non-EFU zones to conduct extensive remediation needed to return the land to farming without losing their special assessment status.
After Bush v. Gore in 2000, Carol became interested in election integrity. She volunteered as an election observer for the next 3 presidential elections, which led her to have absolute confidence in Oregon’s mail-in ballot system.
Carol loves sports – playing, coaching, and watching her favorite teams. After her children graduated from high school, she missed “connecting with” school age kids. Since then, she has helped in classrooms and been a “lunch buddy” for children in high risk living situations for 12 years and continues today. She has been an advocate for people with family members with mental illnesses for over 30 years.
Carol – “Material wealth has never been particularly important to me. The practice of law has presented me with so many opportunities, has allowed me to live comfortably and, importantly, to do for others. I look forward to spending retirement with my husband of 35 years, our kids and extended family, the date TBD. Stay tuned.”
OSB CLE – 26th Annual Oregon Tax Institute – June 4-5 – Register Now
26th Annual Oregon Tax Institute
Cosponsored by the Taxation Section
9:55 a.m.–4:20 p.m. PDT, Thursday, June 4, 2026
9 a.m.–4:30 p.m. PDT, Friday, June 5, 2026
CLE Credits: 10.75 General
In-Person Event: Oregon State Bar Center
16037 SW Upper Boones Ferry Rd., Tigard
| Search for OTI26 in the catalog
After a quarter of a century of presentations by outstanding tax experts, the Oregon Tax Institute continues that tradition with this year’s curriculum. Paul Lee again brings his expertise and dynamic speaking style to Oregon, this time to discuss qualified small business stock (QSBS) exclusions. Professor Bruce McGovern returns with the latest federal tax developments. Special purpose trusts as a business succession planning technique will be examined, as well as key changes to Required Minimum Distributions (RMD) under the SECURE 2.0 Act. How to resolve state and federal tax collection issues continues to be a popular topic. Receive an overview of the Portland Revenue Division Appeals Board, along with practice tips. Transfer pricing controversies are increasing, so learn how to defend audits. A session on U.S. tariffs will bring you up to date on their current state.
Thursday’s hosted bar and heavy appetizer reception is an engaging way to conclude the day and connect with your tax colleagues in a relaxed environment.
Download the brochure for more details.
Register here for the in-person event
$380 ONLD member
$460 Regular registration
(Includes meals, Thursday reception, and electronic course materials.)
Oregon Tax Court Stakeholder Meeting
The Oregon Tax Court’s stakeholder meeting this Friday, October 17, at 10:30 am. This meeting will take place at the Tax Court (1241 State Street, Salem, OR) and online (https://oregonjudicial.webex.com/oregonjudicial/j.php?MTID=mbff26d4591dd4eaffedb7d68fce1db3f).
Please email Rocco Lieuallen for the agenda. [email protected]
The 2025 Taxation Section Award of Merit
This year the Taxation Section will be honoring Chris Heuer of Stoel Rives LLP with the Award of Merit.
The Award ceremony will be during the lunch hour at the Oregon Tax Institute on Thursday, June 5. The Oregon Tax Institute (affectionately referred to as “OTI”) will be held June 5-6 at the Oregon State Bar Center in Tigard (and via live webcast). More information regarding OTI is available here.
Networking Event April 3, 2025 at Buffalo Gap Saloon
This Thursday April 3rd, we will be hosting an in-person social for LC law students and Portland area tax attorneys at Buffalo Gap in S Portland starting at 6pm and likely going till around 9pm. Professionals that work in tax-adjacent areas are of course also welcomed. Additionally- all other Oregon law students are welcome- including- UO students at the Portland campus and Willamette students. Please RSVP to [email protected] and [email protected] if you plan to attend so we can figure out estimated attendance and budget accordingly.
Thanks to our generous sponsors for helping us put this event on- Nicole B. Erickson, Attorney at Law, P.C. Samuels Yoelin Kantor, LLP, and the Oregon State Bar.
Looking forward to seeing many of you there!
Thursday April 3, 2025 6pm
Buffalo Gap Saloon
Food and Drink Provided
6835 S Macadam Ave
Portland, OR 97219
There is no date yet for the Eugene event- but I’ve been told it is in the works- and the details will be announced once confirmed. Thanks everyone.
Nicholas Rogers
Newsletter Committee
Dear Tax Section Members,
It has been quite some time since our last Tax Section newsletter—before the pandemic, in fact—and we’d like to get it up and running again! Rather than have our own, regularly printed document, we have connected with Tax Notes so that articles will be on a national and searchable platform. To make it as relevant and valuable as possible, we’d love your input on topics you’d like to see covered.
We are also looking for members interested in contributing articles. This is a great opportunity to share your insights with a national audience and help re-establish the newsletter as a key resource for our section.
Please let us know:
- Topics you’d like to see featured in the newsletter.
- If you’re interested in writing an article (and any topics you’d like to cover).
We appreciate your time and involvement in bringing the newsletter back to life and look forward to hearing your ideas!
Eric J. Kodesch
601 S.W. Second Avenue, Suite 2100
Portland, OR 97204-3158
503.778.2107 direct
971.275.6972 mobile | [email protected]
Accepting Nominations for 2025 Taxation Section Award of Merit
Nominations
Any lawyer or non-lawyer may nominate an OSB attorney member for the Award of Merit. Nominations must be in writing and should give at least a brief description of the nominee’s qualification for the award. All nominations must be submitted to the Chair of the Award Committee no later than May 6, 2025. Email your nominations to:
Amelia Haynes: [email protected]
Eligibility
The Executive Committee of the OSB Taxation Section recognizes and honors those who exemplify professionalism in the practice of tax law in the State of Oregon with the Award of Merit.
Any current or former member of the OSB is eligible to receive the OSB Taxation Section Award of Merit as described in the award standards and guidelines. The Award is granted to the candidate whom the Executive Committee believes to best personify the Oregon State Bar’s Statement of Professionalism, and best serves as a role model for other lawyers. Factors considered include reputation, conduct, leadership activities and service within the bar or the community in general, and pro bono service. The candidate’s accomplishments must fall within the tax field.
2024 Pro Bono Award to Hon. Henry Breithaupt
The Pro Bono Committee is excited to announce that the 2024 Pro Bono Award will be presented to the Hon. Henry Breithaupt (ret.) on November 20, 2024. The presentation will be part of the November Portland Tax Luncheon, so we invite you to register and join us in person for that award. In person registration link here.
The mission of the Oregon State Bar Taxation Section Pro Bono Committee is to increase access to quality tax-related legal services for underserved taxpayers by, among other activities, encouraging and facilitating pro bono work by section members and other tax professionals in Oregon. The Pro Bono Award exists to recognize individuals who have provided exemplary service in a pro bono capacity and to encourage others. The current members of the committee are Kate Roth, Julia White, Carol Lavine, and myself.
If you are interested in the committee or our work or have any other questions about the award, please feel free to contact me or any of the other committee members.
Thank you, and hope to see many of you there on November 20 for both the award presentation and the tax luncheon!
Nominate your Mentor for Mentor of the Year
The New Tax Lawyer Committee (NTLC) is currently accepting nominations for the 2024 Mentor of the Year Award.
The NTLC traditionally recognizes the efforts of one truly outstanding mentor with the Mentor of the Year Award. The 2024 Mentor of the Year Award will be presented at the Tax Section’s End of the Year Celebration on October 4, 2024, at Schwabe, Williamson & Wyatt P.C. in Portland from 5:30 – 7:30 pm.
Eligibility
Any attorney who is a member in good standing of the OSB Taxation Section and is nominated by a person mentored by the attorney is eligible to receive the award. Because the NTLC gives the award, the mentor-mentee relationship must be related to the practice of tax law, and both the nominee and the nominating person must be members of the OSB Taxation Section. Participation in the NTLC Mentor Program is not required. Because mentoring is different for each individual, the award criteria aim to recognize the diversity of those relationships by allowing the selection committee to take all factors into account when selecting a recipient.
Nominations
Nominations must be in writing and should describe the nominee’s qualification for the award. All nominations must include the name and contact information for both the nominee and the nominating person as well as an explanation of why the nominating person believes that the nominee deserves the award.
Submit your nomination to Nicholas Rogers ([email protected]) before September 6, 2024 at 5 p.m.
Questions?
Please contact Nicholas Rogers ([email protected])
OWLS+WIFS Inter-Professional Networking Event
Thursday, August 22, 4 to 6 pm
In person at Wells Fargo Tower, Portland; Virtual speed networking by Zoom
Register Online. No cost for members of OWLS or WIFS, $15 for non-members.
Generously sponsored by Littler Mendelson P.C.
Featured Presentation begins at 4:30
“Your Network Is The Key To Your Success”
We’ve all heard the adage, “It’s not what you know but who you know,” yet knowing is not enough. To be successful in today’s world, you must build and nurture your network through meaningful relationships and impactful conversations. Join Alice Tang, a top financial advisor and a Portland Business Journal’s 2023 Woman of Influence Award Winner, as she shares her secrets to success in an inspiring and actionable program that will help you strengthen your relationships, unlock your intrinsic value, and build supportive connections that empower women to thrive in their professional journeys.