Marc K. Sellers
Marc Sellers helps clients resolve “make or break” civil and criminal tax issues in state and federal courts. In his 36-year career he has obtained successful results for hundreds of clients, including the first award of attorney fees against the Internal Revenue Service under the IRS Restructuring and Reform Act of 1998.
Marc represents clients in tax and related financial cases before the United States Tax Court, the U.S. District Courts in Oregon, Washington and California,, the U.S. Court of Appeals for the Ninth Circuit and the U.S. Court of Federal Claims, and state courts. He also assists clients with a wide variety of tax matters before administrative agencies in Oregon, Washington and California.
In addition to his tax controversy and litigation work, since 1980 Marc has as also practiced as a tax planning and transactional tax attorney. The combination of these two distinct, but related, areas of tax practice enable him to understand the business aspects of tax controversies and offer unique, creative solutions.
Marc’s practice also encompasses non-tax controversies involving import-export regulations, environmental laws, the Endangered Species Act, RICO and white-collar criminal controversies.
- Representation of individuals and business entities in the United States Tax Court and the Oregon Tax Court.
- Representation of taxpayers in refund litigation in state and federal courts.
- Representation of taxpayers in criminal tax investigations and criminal tax litigation.
- Property tax valuation and exemption cases in the Oregon Tax Court.
- Administrative representation of taxpayers before the Internal Revenue Service and state taxing agencies in areas including:
-Appeals of proposed tax deficiencies.
-Tax collection disputes.
-Applications for Innocent Spouse and Injured Spouse relief.
-Offers in Compromise.
-Installment payment arrangements.
-Taxation of settlement awards and judgments in civil litigation.
-Taxation of spousal separation awards and settlements.
- Represented clients before other federal administrative agencies, including the Bureau of Alcohol, Tobacco and Firearms; the Environmental Protection Agency; the Department of Homeland Security and others.
- Represented clients as plaintiffs in prosecuting defendants for racketeering, the unauthorized practice of law and identity theft matters.
Memberships & Awards
- Chairman, Section of Taxation, Oregon State Bar, 2007
- President, Beaverton Rotary Club, 1998-1999
- Award of Merit, Oregon State Bar Taxation Section, 2016
- Martindale Hubbell “AV Preeminent” rating since 1987
- Martindale Hubbell “AV Preeminent” 20-year recognition
- Best Lawyers in America 2012, "Tax Lawyer of the Year - Tax Litigation and Controversy"
- John L. Schwabe Client Service Award, 2010
- Listed in Best Lawyers in America, 2002-present
- Listed in Oregon Super Lawyers, 2006-present
- Rotarian of the Year, Beaverton, Oregon Rotary, 1994
- Beaverton Rotary Paul Harris Fellowship Award, 1992
Resources & Ideas
- August 15, 2017
- August 19, 2016
- October 28, 2011
- March 29, 2010
- January 16, 2018
- January 10, 2018
- Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Transportation, Ports and Maritime Industry?January 10, 2018
- January 10, 2018
- Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Manufacturing, Distribution and Retail Industry?January 10, 2018
- January 9, 2018
- January 9, 2018
- December 28, 2017
- January 30, 2017
- Insights, Willamette University, Autumn 2013, October 1, 2013
- Portland Mountain Rescue, Member (1984-1990)
- Beaverton, Oregon Rotary Club, Member (1987-2013)
- Georgetown University Law CenterMaster of Laws degree, Taxation (1980)
- Loyola University School of LawJuris Doctor degree (1978)
- University of RedlandsBachelor of Science degree (1975)
Oregon State Courts
California 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, Central District of California
United States District Court, Eastern District of California
United States District Court, Northern District of California
United States District Court, Southern District of California
United States District Court, Eastern District of Washington
United States District Court, Western District of Washington
United States Tax Court
United States Supreme Court