Dan Eller
Overview
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 & Awards
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)
Resources & Ideas
News
- Portland Business JournalJuly 16, 2021
- Pro RemodelerFebruary 22, 2021
- Business TribuneFebruary 6, 2020
- DJC OregonJuly 25, 2019
- December 5, 2018
- November 20, 2018
Seminars & Speaking Engagements
- Construction Financial Management AssociationAugust 18, 2022
- Schwabe & Aldrich Roundtable DiscussionFebruary 2, 2022
- Oregon State Bar: Cosponsored by the Taxation SectionOctober 21, 2021
- Washington (State and Federal) Tax UpdateEstate Planning Council of SW WashingtonSeptember 21, 2021
- Zoom / Schwabe, Williamson & Wyatt, 1211 SW 5th Ave., Suite 1900 Portland, OR 97204, July 27, 2021
- 2021 OSPCA Real Estate ConferenceJune 9, 2021
- 2021 OSCPA Farming, Ranching & Agribusiness Project ConferenceJune 3, 2021
- Lorman Education ServicesMay 26, 2021
- February 25, 2021
- November 12, 2020
- November 10, 2020
- Pacific Tax Virtual Institute 2020Washington Society of Certified Public AccountantsNovember 5, 2020
- Oregon Society of Certified Public AccountantsOctober 26, 2020
- Oregon Taxation SectionSeptember 23, 2020
- Multnomah Bar Association (MBA)June 12, 2020
- Oregon Manufacturing Extension Partnership (OMEP)May 29, 2020
- Associated General Contractors - Oregon Columbia ChapterMay 29, 2020
- April 17, 2020
- Multnomah Bar AssociationMarch 17, 2020
- Chemeketa Community College - AgriBusiness ManagementMarch 10, 2020
- February 26, 2020
- Oregon Corporate Activity Tax (CAT)Eugene-Springfield Tax AssociationFebruary 25, 2020
- MTC Lunch SeriesIndependent Electrical Contractors (IEC) of OregonFebruary 13, 2020
- Economic Development For Central OregonFebruary 10, 2020
- Law Seminars International – New Financial Regulations on Leasing on the 6th at 1:30 pm Accounting for capital improvements; tax act provisions; opportunity zonesFebruary 6th & 7th, 2020, February 6, 2020
- Associated General ContractorsJanuary 24, 2020
- Oregon Concrete & Aggregate Producers AssociationJanuary 16, 2020
- December 10, 2019
- Rogue Valley Building Opportunity ConferenceDecember 5, 2018
- February 8, 2018
- Hilton Vancouver, 301 W 6th St., Vancouver, WA 98660, January 11, 2017
Oregon State Bar Taxation Section CLE Luncheon Series
TEFRA Repeal
May 25, 2017
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
- November 9, 2022
- October 17, 2022
- Daily Journal of CommerceOctober 14, 2022
- February 24, 2022
- After the Economic Aid Act: An Updated Guide to the PPP Loan Forgiveness Review and Appeals Process, Part 3February 24, 2022
- After the Economic Aid Act: An Updated Guide, Part 4February 24, 2022
- October 7, 2021
- September 24, 2021
- August 12, 2021
- August 3, 2021
- August 3, 2021
- May 5, 2021
- May 5, 2021
- April 28, 2021
- April 8, 2021
- March 25, 2021
- March 12, 2021
- New 14-day exclusive period for businesses with fewer than 20 employees starts February 24February 23, 2021
- February 10, 2021
- January 27, 2021
- After the Economic Aid Act: An Updated Guide to the PPP Loan Forgiveness Review and Appeals Process, Part 1January 26, 2021
- After the Economic Aid Act: An Updated Guide to the PPP Loan Forgiveness Review and Appeals Process, Part 2January 26, 2021
- January 7, 2021
- January 6, 2021
- December 30, 2020
- December 11, 2020
- November 18, 2020
- Portland Business JournalNovember 16, 2020
- November 13, 2020
- October 26, 2020
- October 15, 2020
- September 30, 2020
- September 24, 2020
- September 21, 2020
- August 31, 2020
- August 19, 2020
- August 17, 2020
- Daily Journal of Commerce OregonAugust 14, 2020
- August 12, 2020
- August 7, 2020
- August 7, 2020
- August 7, 2020
- August 7, 2020
- August 7, 2020
- June 29, 2020
- June 25, 2020
- June 19, 2020
- June 11, 2020
- June 8, 2020
- June 1, 2020
- May 6, 2020
- May 5, 2020
- May 1, 2020
- April 29, 2020
- April 27, 2020
- April 21, 2020
- April 14, 2020
- April 14, 2020
- March 31, 2020
- March 30, 2020
- March 30, 2020
- March 17, 2020
- March 9, 2020
- February 25, 2020
- February 12, 2020
- February 6, 2020
- Oregon State Bar Taxation SectionFebruary 5, 2020
- January 30, 2020
- January 15, 2020
- January 7, 2020
- December 16, 2019
- December 10, 2019
- Daily Journal of Commerce OregonAugust 29, 2019
- October 23, 2018
- June 21, 2018
- January 16, 2018
- January 10, 2018
- January 10, 2018
- January 10, 2018
- January 10, 2018
- January 9, 2018
- January 9, 2018
- December 28, 2017
- Daily Journal of Commerce, December 15, 2017
- Daily Journal of Commerce, June 14, 2016
- Oregon State Bar Taxation Section Newsletter, Spring 2016
“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
Community Activities
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
Education
- University of Washington School of LawLL.M., Taxation (2008)
- Lewis & Clark Law SchoolJuris Doctor degree, cum laude (2004)
- Portland State UniversityMaster of Science degree in Financial Analysis (2001)
- University of California at Los AngelesBachelor of Arts degree in Business Economics (1992)
Admissions
Oregon State Courts
Washington State Courts
United States Tax Court
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 Supreme Court
Outside The Office
- Cycling, photography and spending time outdoors with friends and family.