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Dan Eller focuses his practice in the areas of tax and business law, advising clients with both transactional and controversy matters. His transactional practice emphasizes choice of entity and formation; mergers and acquisitions; real property development transaction structuring; and tax-exempt entity formation, qualification, and operation. He is the assistant practice group leader for the firm's tax group.
Thomson Reuters has included Dan for inclusion on its Oregon Rising Stars list, a distinction that recognizes outstanding lawyers who have attained a high degree of peer recognition and professional achievement.
Before joining the firm, Dan served as law clerk to the Hon. Henry C. Breithaupt in the Regular Division of the Oregon Tax Court. While in law school, he worked as a certified law clerk in the Washington County District Attorney's Office and as a judicial extern in the United States District Court for the District of Oregon. He also was a Managing Editor for the Journal of Small and Emerging Business Law.
Professional & Community Activities
Dan is a member of the Oregon State Bar, the Multnomah Bar Association, and the Taxation Section of the American Bar Association. He is a member of the Executive Committee and is Secretary of the Oregon State Bar Taxation Section; and a director of the Portland Tax Forum. He is a past member of the Owen M. Panner Inn of Court.
Dan is a mentor in the Lewis & Clark Law School, Portland State University, and Oregon State Bar Taxation Section mentorship programs. In 2012, Dan was named the Mentor of the Year by the Taxation Section's New Tax Lawyer Committee.
While in law school, Dan was a recipient of the Joyce Ann Harpole Scholarship and he remains involved with the committee which awards that scholarship. Dan was selected as a member of the Cornelius Honor Society. Dan is a member of the Law School's Alumni Board and a past member of its Public Interest Law Project stipend committee.
Dan is a member and chair-elect of the Board of Trustees of the Oregon, Southwest Washington, Idaho, and Montana Chapter of the Leukemia & Lymphoma Society. Dan is a member of the Portland State University Graduate Alumni Ambassador Council. Dan is a past member of the board of directors of the Lake Oswego School District Foundation.
Upcoming Speaking Engagements
Partnership Taxation, Eugene Springfield Tax Association, May 21, 2013
Current Topics in Civil and Criminal Tax Controversies, Oregon Tax Institute, June 7, 2013, with Marc K. Sellers; also member of the planning committee
Real Estate Taxation Hot Topics, OSCPA Real Estate Conference, June 14, 2013
Broadbrush Taxation, October 11, 2103, member of the planning committee
Admitted to Practice
Oregon State Courts
Washington State Courts
United States Court of Appeals, Ninth Circuit
United States Court of Appeals, Federal Circuit
United States Court of Federal Claims
United States District Court, District of Oregon
United States District Court, Eastern District of Washington
United States District Court, Western District of Washington
United States Tax Court
United States Supreme Court
University of Washington School of Law, LL.M., Taxation (2008)
Lewis & Clark Law School, Juris Doctor degree, cum laude (2004)
Portland State University, Master of Science degree in Financial Analysis (2001)
University of California at Los Angeles, Bachelor of Arts degree in Business Economics (1992)
Small Businesses Can Benefit from Qualified Stock Exclusion, August 19, 2011
Owners of Undisclosed Foreign Bank Accounts May Have One More Bite at the Voluntary-Disclosure Apple, February 15, 2011
Washington Rides Tax Amnesty Bandwagon, February 15, 2011
Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, December 21, 2010
Oregon Legislature Enacts Changes to the Oregon Business Energy Tax Credit (BETC) Program, February 26, 2010
State of the State's Settlement Offer Program, February 1, 2010
Incentive Stock Option (ISO) and Employee Stock Purchase Plan (ESPP) - IRS Issues Final Regulations, January 29, 2010
Tax Amnesty Programs – Get Them While They're Hot*, September 28, 2009
IRS Demands Annual Filing, May 29, 2009
Corporate Cash Payments to Directors Are Subject to Unemployment Taxation, February 4, 2008
The AMT Crunch, BrainStorm NW, February 2007, February 1, 2007