Announcements

Presiding Magistrate Allison R. Boomer Wins 2024 Tax Section Award of Merit

For those of us fortunate enough to have worked with Magistrate Boomer, it is no surprise that she has been selected to receive the 2024 Award of Merit.  She is truly someone who deserves the recognition.  Magistrate Boomer leads by example, is a team player and has dedicated countless hours to mentoring new attorneys and volunteering for the Bar.

The Award of Merit recognizes an attorney’s dedication to professionalism in the practice of tax law in Oregon and willingness to serve as a mentor and role model to less experienced tax attorneys.  Considerations for selecting the recipient of the award include reputation, professional conduct, leadership activities, service within the bar and community in general, and pro bono services.

Magistrate Boomer has been with the Oregon Tax Court since 2009, serving as a Magistrate since 2012 and as Presiding Magistrate since 2020.  She received her BA from Whitman College and her law degree from Willamette University.  Magistrate Boomer has served as President of Oregon Women Lawyers (OWLS) and the Mary Leonard Chapter of OWLS, serving Marion and Polk Counties.  She also serves on the board overseeing Marion County CourtCare which provides childcare for those using the court-system.  She regularly mentors Willamette Law Students through its mentorship program and through the Oregon Tax Court’s externship program.

Can you tell us a bit about your work at the Oregon Tax Court?  

I currently serve as the Presiding Magistrate, working primarily with a small team of dedicated professionals in the Magistrate Division: two other magistrates, a staff counsel, a law clerk, and three paralegals.  Most cases are filed first in the Magistrate Division and about 90 percent are not appealed further to the Regular Division.  Parties appear without an attorney in about two thirds of Magistrate Division cases.  The court provides a relatively inexpensive and easy-to-use forum to hear tax disputes.  Tax disputes can be intimidating and frustrating experiences, and I am proud of our court’s compassionate, competent, and responsive service.

What do you like about tax practice?  

Like many tax lawyers, I enjoy the intellectual challenge of tax law.  I am frequently called upon to review extensive evidence, to think about what the legislature or Congress intended, to consider how a particular point of law fits within a larger body of law, and to place issues in the correct order for analysis.  My work at the court also requires a significant amount of writing, and I enjoy the challenge of organizing and refining the facts and analysis into a written product that both the parties and public can understand.

Who were your role models?  What do you think makes a good mentor?

I have had the privilege to learn from many role models and colleagues, but I want to specially acknowledge my mentor and friend, the former Presiding Magistrate Jill Tanner.  She modeled for me the qualities of hard work, diligence, reliability, and an abiding commitment to public and community service.  Jill involved me in her work both at the court and in the broader legal community, affording me the opportunity to learn from her example.  She set a high standard and encouraged me to focus on moving forward when I faced challenges and setbacks.

Working with law clerks and law student externs is one of the most rewarding and fun aspects of my position at the court.  I think a good mentor invests, time, energy, and care into the relationship.  Practically speaking, this means scheduling regular check-ins; involving your mentee in your professional activities; listening to your mentee’s questions, concerns, and goals; and giving thoughtful, personalized advice.  The reward is seeing bright young lawyers flourish, start their careers, and become professional colleagues in the bar.

What are your hobbies or interests?

I love getting outside as much as possible and enjoying the beautiful Pacific Northwest!  When I can’t escape to the mountains, I enjoy swimming, playing board games with friends, and catching up on the latest TV shows, audiobooks, and podcasts.

Presiding Magistrate Boomer will receive her award at the Oregon Tax Institute on Thursday, June 6, 2024.   Follow link for more details:  https://taxation.osbar.org/events/oregon-tax-institute/

The Pro Bono Committee is currently accepting nominations for the 2024 Pro Bono Award

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 encouraging and facilitating pro bono work by section members and other tax professionals in Oregon, advocating for policies that would reduce the unmet need for tax professional services in Oregon, and providing grant funds to support efforts by others to increase access to tax-related legal services.

The Pro Bono Award recognizes the nominee that has demonstrated a strong commitment to providing excellent legal services to Oregon’s low income taxpayers.  Criteria include history of serving as a pro bono attorney, efforts to mentor or train new volunteers, and creating a culture of pro bono work in our legal community.

The award was previously presented in 2018 to Dan Eller. The past recipient is also listed on the taxation web site here: https://taxation.osbar.org/awards/pro-bono-award/. Future recipients will be listed there as well!

Eligibility: Any attorney who is a member in good standing of the OSB Taxation Section is eligible to receive the award. Because the award is given by the OSB Taxation Section Pro Bono Committee, the attorney’s pro bono efforts must be related to the practice of tax law.

Nominations: Nominations must be in writing and should provide a brief description of 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.  Please submit your nomination by email to [email protected] before July 31, 2024.

Thank you!

Congratulations to Alina Stircu 2024 Public Service Stipend Recipient

1 – tell us a little about yourself

My name is Alina Stircu and I am a 1L at Lewis & Clark Law School with an interest in a variety of legal areas, including tax law. I was raised in an immigrant community in Portland and am bilingual. In college, I studied German and Philosophy which allowed me to briefly live across the street from a castle in the Baden-Württemberg region. Prior to law school I worked as an interpreter in legal, medical, and educational settings.

In my free time I am an avid world traveler; I also find pleasure in playing poker and improving my snowboarding and golf skills. Giving back to my community is very important to me and for this reason I also volunteer on a couple of boards related to healthcare and interpreting in the state of Oregon.

2 – plans for the summer

This summer I will be externing at the Oregon Tax Court. As the first in my family to not only graduate from college, but attend law school, I never thought I would be fit for a judicial externship. I waited until the last minute to apply to the Oregon Tax Court because I wasn’t sure I would get it. But I applied and I within a few days I received an offer!

The reason I chose to extern at the Oregon Tax Court is because I understand how intimidating taxes can be for many people, especially immigrants and limited English proficiency speakers, and because one of my favorite parts of law school has been legal writing. There is nothing that compares to the feeling of going through the process of researching, engaging in high-level analysis, revising, and completing a work that culminates in a competent written work. I also enjoy challenging myself on the path of mastery, and hope that this summer will demystify taxes–something I plan to use to help others as an attorney. What I am most looking forward to is the statutory interpretation, going to the state archives and researching amongst the troves of legislative history materials, and actually producing written work.

This summer will not only help me develop as a legal thinker, but will give me insight on the adjudication of tax issues alongside a better understanding of taxes overall. Through my role as Vice President for the Lewis & Clark Law School Tax Law Society, I’ve come to know the Oregon tax law community as one that is full of brilliant thinkers who are passionate about the work they do. This summer will be as rewarding as challenging, and I am very excited to be embraced by this community.

3 – how the stipend will help prepare me achieve my goals

Being a first-generation student is an intimidating experience, but especially when you come from a low-income background. For me, I have always been anxious about school because of the loans and high cost. One of the caveats of law school is that often students engage in unpaid legal work as means of gaining invaluable skills. In my situation, the stipend provides tremendous relief because I know that I will be financially secure while externing. Not only this, but the stipend provides validation of the hard work I’ve done up to this point and connects me with mentors within the Oregon tax law community. I am extremely grateful to have been selected as the recipient of the the Oregon State Bar Tax Section Public Interest Stipend!

Networking Social — Buffalo Gap Saloon April 5, 2024 at 6 p.m.

Friday,  April 5, 2024    6pm

Buffalo Gap Saloon

6835 S Macadam Ave

Portland, OR 97219

New Tax Lawyers Committee is hosting a social for law students interested in tax law.  Food and drink provided.  Please RSVP to [email protected] (flyer below)

Flyer- Portland Networking Event 2024

FRIDAY
April 5th
6pm

Buffalo Gap Saloon
Food and Drink Provided
6835 S Macadam Ave Portland, OR 97219

Please RSVP: [email protected]

NTLC Stipend Application Deadline Extended

The OSB Diversity and Inclusion Section has extended the deadline to apply for the Taxation Section Public Interest Stipend until March 15, 2024.  

The Tax Public Service stipend is administered by the OSB Diversity and Inclusion program:

https://www.osbar.org/diversity/programs.html

Information about the NTLC stipend is on page 2 of the handbook:  https://www.osbar.org/_docs/diversity/SummerStipendProgramsHandbook.pdf  Information on how to apply for the stipend is at the bottom of the handbook (no application form like there used to be).

If you have questions, please contact  Suraya Barbee [email protected]

Lewis & Clark Tax Law Society – Hon. Henry Breithaupt and Dan Eller w/ Prof Jack Bogdanski (moderating)

The Lewis and Clark Tax Law Society invites you to our Moore v. United States event hosted at Lewis & Clark Law School in Room 2 at 12:00pm on Wednesday February 28th. Hon. Henry Breithaupt and Dan Eller will be discussing the general significance of the Moore case, the current status of the case, and the important constitutional issues the case ultimately raises. Prof. Jack Bogdanski will be moderating. Please RSVP as soon as you can in the link provided below. Lunch will be provided. This event will provide for (1) general CLE credit.  Please note that there is no charge for the event, but if you would like to guarantee a parking spot on campus, you will need to buy a parking pass ahead of time.  A link is provided in the RSVP on how to purchase a parking pass.  There are limited parking passes available- so first come first serve applies.    

Note from me: I would highly recommend you buy a parking pass if you plan to attend this event and will be driving to the campus (carpools of course heavily encouraged).  The parking situation at Lewis and Clark is abysmal to put it lightly- around the lunch hour there are normally close to zero spots available anywhere near the campus and the surrounding neighborhood discourages people from parking there as well.

RSVP Link here—-à https://forms.gle/MDVDABJbAJXWej419

Any questions:  please email Devonne Dotts- [email protected]

 

 

2023 Taxation Section Stipend Recipient

2023 – Kim Truong

About Me:

I am a second year law student at the University of Oregon Law School primarily studying different areas in business law. I am interested in business law because my parents are small business owners. When we moved to Oregon in 2006, they opened their first restaurant and I grew up in the restaurant. I have always been interested in the legalities of running a business and hope to help other small business owners.

My Stipend work:

Over the summer between my first and second year of law school, I got the opportunity to extern at the Oregon Tax Court. I was able to draft two judicial opinions and write one research memorandum. Additionally, I was able to observe case management conferences, trials, oral arguments, and bailiff for one of the in person trials.

Despite all the interesting work that I was able to participate in, my highlight of the summer was getting to work with the individuals at the Tax Court. They were great mentors and have taught me so much.

How my stipend helped me:

The stipend allowed me to explore opportunities that I would have never considered as a low-income student. When I noticed that an opportunity was going to be unpaid for the summer, I was reassured that I would be able to participate because the stipend covered my basic needs. Additionally, the stipend allowed me to consider unpaid opportunities outside of Eugene, hence why I was able to extern in Salem.

Plans for the Future:

After my summer externship concluded, I was provided the opportunity to interview with Thorp Purdy, a law firm in Springfield, Oregon. I was then offered a position for the upcoming summer as a law clerk with their firm. I hope to be able to continue my work with them after graduating from law school.

Oregon Department of Revenue Rulemaking

The Oregon Department of Revenue is hosting four rulemaking sessions between November 21, 2023 and November 30, 2023. Topics include:

Settlement Offers
Recalculations of Maximum Assessed Value for Partial Assessed Value Exemptions
Pass Through Entity Elective Tax – Extension
Military Pay Subtraction
Certificate of Compliance With Oregon Tax Laws
Tax Compliance Certificates (Child-Caring Agencies)
Interest on Deficiencies and Delinquencies
Interest on Refunds

Additional information can be found at: https://www.oregon.gov/dor/pages/rules-laws.aspx.

Virtual Settlement Week: November 7-9

After a successful third Virtual Settlement Week in July 2023, the Tax Section and the IRS will partner again to host a fourth joint Virtual Settlement Week November 7-9, 2023. Volunteer attorneys will be matched with unrepresented taxpayers to meet and discuss settlement with the IRS Chief Counsel’s Office attorney assigned to the case.

  • Select a two-hour shift during the days of November 7-9 at your convenience.
  • Volunteers do not need to commit to taking on representation of the taxpayer beyond this volunteer event.
  • Experience with pro bono matters is not required. Those who are new to this work will be paired with a more experienced pro bono attorney whenever possible.
  • Experienced pro bono attorneys: help train those new to pro bono representation and expand your own impact!

The deadline to sign up for the third Virtual Settlement Week is October 27, 2023 at 11:59 pm ET.

Please register below or contact Meg Newman, Counsel for the Tax Section, with any questions: [email protected]

Oregon State Bar