Professional Experience

Rich’s practice focuses on businesses and individuals in disputes with the Internal Revenue Service and the Washington State Department of Revenue. Prior to joining Helsell Fetterman, Rich was a partner at LeSourd & Patten.

In addition to his practice, Rich teaches a course in federal tax procedure in the Masters of Science in Taxation (MSTax) program at the University of Washington, Michael G. Foster School of Business.

Typical cases include:

  • Representing taxpayers in audits and appeals
  • Including the examination stage, protesting proposed adjustments to the IRS Office of Appeals, and filing petitions to the United States Tax Court
  • Representing tax return preparers in protesting return preparer penalties
  • Challenging federal trust fund recovery penalty assessments (unpaid federal employment taxes)
  • General tax collection matters such as penalty abatement, offers in compromise, installment agreements, and resolving lien, levy, and garnishment issues
  • Protesting Washington State Department of Revenue (DOR) audit determinations for in-state and out-of-state taxpayers (including business & occupation tax, sales tax, use tax, cigarette & tobacco taxes); including representing taxpayers accused of using sales suppression (zapper) software
  • Appealing Washington DOR trust fund accountability assessments (collected and unpaid sales tax)

Professional Affiliations

  • Washington State Bar Association Taxation Section
    • Communications Chair – current
    • Tax Section Chair – October 2018 to September 2019
    • Tax Section Executive Committee – 2013 to Current

Recognition

  • Best Lawyers in America / US News Best Lawyers, Tax Law: 2010 – 2023
  • Super Lawyers: 2018 – 2023
  • Super Lawyers Rising Stars, Tax Law: 2011 – 2016

Admitted To Practice

  • Washington State
  • United States Tax Court
  • United States District Court For the Western District of Washington
  • United States Court of Appeals for the Ninth Circuit

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