Dan Eller is a fellow in the American College of Tax Counsel who assists clients with tax and business law issues in both transactions and controversies. His transactional practice emphasizes choice of entity and formation, mergers and acquisitions, real property development, and tax-exempt entity formation, qualification and operation. On the controversy side, Dan has handled a wide variety of tax collection and controversy matters, both federally and at the state level in Oregon and Washington. He has litigated cases before both the United States Tax Court and the Oregon Tax Court, where he formerly was a judicial clerk.

Since the enactment of Oregon’s Corporate Activity Tax (“CAT”), Metro Supportive Housing Services Tax (“SHS”), and Multnomah County Preschool for All Tax (“PFAT”), Dan has been at the forefront of the implementation of the CAT, SHS, PFAT, as well as other new taxes. He is a frequent speaker on these topics. Additionally, Dan has authored and co-authored a number of articles on the development of these taxes. For more on the CAT, please refer to those articles here. To be added to our email list of tax updates, please contact Dan at deller@schwabe.com.

Dan is an Adjunct Professor at Lewis and Clark Law School and an Adjunct Instructor in the School of Business Administration at Portland State University. 

Testimonial

"Almost 20 years ago, Mark Stayer was referred to us for real estate transactions. We have ‎used him ever since in multiple states. Recently we have also had the pleasure of working with Dan Eller on tax questions. In ‎every case they have been very professional and a pleasure to work with.‎"

-INDIVIDUAL

Memberships

• American College of Tax Counsel, Fellow
• Oregon State Bar Taxation Section, Past Chair
• American Bar Association, Taxation Section, Member

Awards

• JD Supra Readers' Choice Awards, Top Author: Tax (2021)
• Oregon State Bar Taxation Section Pro Bono Award, Inaugural Recipient (2018)
• Thomson Reuters, Oregon Rising Stars (2009 - 2010, 2012 - 2014)
• Lewis & Clark Law School, Andrea Swanner Redding Outstanding Mentor Award
• Oregon State Bar Taxation Section, New Tax Lawyer Committee, Mentor of the Year (2012)
• Lewis & Clark Law School, Cornelius Honor Society
• Lewis & Clark Law School, Joyce Ann Harpole Scholarship

• Oregon Super Lawyers, Tax (2016 - 2022)

News

Seminars & Speaking Engagements

Mid-Valley Tax Forum
TEFRA Repeal Presentation
January 17, 2017 (Salem, Oregon)

Oregon State Bar Real Estate & Land Use Section
Real Estate Choices-of-Entity and Hot Tax Topics for the RELU Professional
November 15, 2016

The Life Cycle of an Oregon Department of Revenue Case
Presented to Legal Aid Services of Oregon 
September 23, 2016

Pub Talk: The Many Specialties in Tax and Whether to Specialize 
Oregon State Bar Taxation Section
September 22, 2016

Publications

“Taxation in Popular Culture: Breaking Bad” 
Winter 2016

“The Many Specialties in Tax and Whether to Specialize,” Oregon State Bar Taxation Section New Tax Lawyer Committee Pub Talk Series
September 21, 2016

OSCPA Real Estate Conference
June 15, 2016

“Taxation in Popular Culture: The Blues Brothers”
Summer 2015

Multimedia

Community Activities

• Portland Tax Forum, Board Member and Former Chair
• Oregon State Bar, Taxation Section, Laws Committee, Former Chair
• Lewis and Clark Law School, Joyce Ann Harpole Award Committee, Member
• Lewis & Clark Law School Alumni Board, Former Member and Former President
• Oregon, Southwest Washington, Idaho, and Montana Chapter of the Leukemia & Lymphoma Society, Former Board Member and Former Chair
• Portland State University Graduate Alumni Ambassador Council, Former Council Member
• Oregon State Bar, Taxation Section, Portland Luncheon CLE Series, Former Co-Host
• Lake Oswego School District Foundation, Former Board Member
• Lewis & Clark Law School, PILP Stipend Committee, Former Member 

Services