Pacific Tax Institute 2025 IN PERSON

Aaron Johnson, Shareholder, Tax Attorney & Professor, Ballard Spahr

Aaron is a partner at Ballard Spahr Lane Powell in Seattle, WA, where he co-leads the firm’s SALT team and represents multinational, U.S., and regional businesses in SALT matters including tax litigation, audit defense, appeals, planning and structuring tax efficient transactions. Previously, he was an experienced tax manager at PwC where he managed a multistate practice and tax controversies, a judicial law clerk, stockbroker and financial advisor, and an enlisted U.S. Army Soldier. He is the WA Bar SALT Committee Chair, a member of the Legislative and founder of the Tax DEI committee; on the ABA SALT Executive Committee; and teaches tax at UW School of Law. He previously taught corp. tax at UW Foster and fed. tax at SPU (20-21 prof. of the year). Aaron is an appointed member of the WA DOR’s Business Advisory Council and an advisory member to the Assoc. of WA Bus. (AWB).

Alec Taylor, ATTM Technologies

Alec Taylor has 32 years of experience in information technology, cybersecurity and leadership. Alec spent 7 years at T-Mobile, managing systems engineering & information security, and 16 years as co-owner of IVOXY Consulting, focusing on building scalable, secure & high-performance platforms & systems for banks, hospitals, and state organizations. Alec now focuses his efforts in assisting businesses minimize digital risk, ensuring compliance with government information security laws, and improving their experience with technology.

Avery Frank, Manager, CliftonLarsonAllen LLP (Bellevue)

Avery is a tax manager at CLA (CliftonLarsonAllen). Avery’s client base includes business owners, dynasty trusts, and individuals navigating the complex balance between income tax and the Washington and Federal Estate and Gift Tax. He works with families to develop, implement, and continuously improve generational and multi-generational wealth transfer plans. His practice emphasizes the need to bring together a client’s complete advisory team to ensure a holistic approach to client service.

Avery assists clients across the country and routinely works with CLA’s National Tax Office to develop internal and external Gift Estate and Trust curriculum. Avery is a proud graduate of Washington State University and holds a Graduate Certificate in Estate Planning from the Charles L Widger School of Law, at Villanova University.

CLA exists to create opportunities for our clients, our people, and our communities through our industry-focused wealth advisory, digital, audit, tax, consulting, and outsourcing services. CLAconnect.com Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.

Brett Durbin, Ballard Spahr

Brett S. Durbin counsels clients on SALT issues spanning both transactional and litigation matters, including general business planning and representing clients before state tax agencies, the Washington State Board of Tax Appeals, and all levels of courts across the state. Brett’s experience includes serving as the Assistant Attorney General for the Washington State Attorney General’s Office, where he represented the Washington State DOR. He is the Washington State Bar Association (WSBA) Tax Section’s Legislative Chair and past Section Chair, and he is on the ABA Tax Section SALT Executive Committee, where he is the Co-Chair of both the Model Tax Tribunal Taskforce and the Website Committee. For tax litigation and controversy, he was voted as the 2023 “Seattle Lawyer of the Year,” is listed as one of The Best Lawyers in America®, and has been awarded the Excellence Award from the Institute for Professionals in Taxation. He received his B.A. from Western Washington University and his J.D. from the University of Washington.

Darcy Kooiker, Managing Director, EY (Seattle)

Darcy is a CPA licensed in Washington state and has focused in the area of state and local taxation since 1991. She started her career in the government sector working for the City of Bellevue’s tax department as an intern then became a Revenue Auditor for the State of Washington Department of Revenue. Darcy has since been a tax consultant working at several accounting/consulting firms in the Seattle area. In this capacity Darcy helps clients with nexus issues, tax minimization reporting and restructuring opportunities, transaction planning, audit management and administrative appeal representation. Darcy’s specialty is Washington tax and she enjoys helping businesses understand how the complex state and local sales/use taxes and Business and Occupation tax complex apply to their activities. Business organizations seek her technical expertise for speaking engagements and articles including Bloomberg, Institute for Professionals in Taxation, Journal of State Taxation, the Washington and Oregon Society of CPAs, and many others. She has served as an advisor to the Washington Department of Revenue and the Association of General Contractors of Washington. Darcy is an active member of the Association of Washington Business and Washington Society of CPAs. She has testified before the Washington State legislature on tax matters and has influenced tax legislation. She received her accounting degree from the University of Washington’s Seattle campus, and a Masters Certificate in State and Local Taxation from the University of Wisconsin. She has also been an adjunct professor at Gonzaga University teaching a State Tax Concepts class in the Masters Accounting program. She is the co-chair of the Institute for Professionals Seattle Luncheon Group and is also an Avalara Certified Implementation Partner.

Doug Oas, M Squared Tax PLLC

Doug has over 40 years of experience in taxation of expatriates and foreign nationals. He has lived and worked in Portland, Singapore, London, New York and now calls Bend, Oregon his home. Doug grew up in Seattle, graduated from the University of Oregon (B.S. Finance and M.B.A. Accounting) and is a licensed CPA in Oregon and New York. He enjoys skiing, kayaking, collecting wine and chasing his two younger grandsons around.

Duncan Will, Loss Prevention Manager & Accounting, CAMICO Mutual Insurance Co

Duncan Will, CPA/ABV/CFF, CFE, leverages his more than 40 years of experience in accounting, including public accounting, forensic accounting, consulting, and audit and tax compliance, to deliver to policyholders the high-touch, high-quality CAMICO experience. He works closely with the Loss Prevention Specialists to manage the department’s efforts to deliver policyholder service. Will’s specialties are accounting and auditing and business valuation-related risk management. He advises policyholders through the CAMICO Loss Prevention Hotline, speaks to CPA groups, and writes articles on a wide range of accounting risk management and ethics topics. Topics of particular interest include complying with the AICPA’s Statements on Standards for Accounting and Review Services, doubts about an entity’s ability to continue as a going concern, cyber-security, and serving clients in the cannabis industry. Will began his accounting career in 1979 as a staff accountant in the Washington, D.C. area and spent most of his public accounting career in California and Florida. He earned a Bachelor of Science in accounting from the University of Maryland and is Accredited in Business Valuation and Certified in Financial Forensics. A Certified Fraud Examiner, Will is an active member of the Association of Certified Fraud Examiners; has supplemented his education with college courses at the University of Baltimore, Golden Gate University, and Florida Atlantic University; and welcomes opportunities to expand his knowledge over a broad spectrum of accounting-related curricula.

George Koutelieris, Johnson & Shute PS

4.93 stars out of 5

Gregory White, President, WGN PS

4.96 stars out of 5
“These 2 rock. [They are] prepared and knowledgeable.”
“George & Greg always do a great job! They are always super helpful.” - past attendees

Heidi King

Heidi King leads the education team for College Inside Track, an organization that helps families navigate the college process, find the right fit and get the best price at schools they are considering. Heidi is considered a national subject-matter expert on late-stage college planning and trains financial professionals around the country on strategies they can use to better serve clients. In addition to being a featured speaker at financial services conferences and high schools, Heidi is a mom of 2 kids with very different goals for college so she is no stranger to the college search challenge

Jen Mueller, Talk Sporty To Me

Jen Mueller pursued a career in sports broadcasting after repeated comments of “talks too much” from teachers and family members.

A 22-year sports broadcasting veteran, Jen currently serves as the Seattle Seahawks sideline radio reporter. She is also an Emmy-award winning producer and part of the Seattle Mariners and television broadcast team on ROOT Sports.

In addition to her work on the sidelines, Jen launched Talk Sporty to Me in 2009. She provides a unique twist on business communication based on her time in locker rooms and expertise in 1-on-1 conversations. Jen is the author of three books and an on-demand video series “Asking Better Questions.”

Jen graduated from Southern Methodist University in 2000 with degrees in Broadcasting Journalism and Public Policy.

Kimberly Lohr, Principal, Delap LLP

Kim specializes in providing state and local taxation advisory and compliance services to her clients. With more than 26 years of experience in state and local tax, she serves a diverse client base in a variety of industries, including manufacturing, financial institutions, transportation, and services to name a few. Kim focuses on multi-state income and franchise tax matters such as nexus, state tax base modifications, apportionment of income, business/non-business income, unitary taxation, gross receipt taxes, allocation of partnership items, state filing options, audit defense and voluntary disclosures. In addition to recommending strategies to minimize clients’ state and local tax liabilities, Kim consults on all aspects of state income tax, including participating in mergers and acquisition transactions, due diligence reviews, representation on state tax controversy matters, and assisting companies with state tax compliance and state tax accrual reviews. Prior to joining Delap, Kim was a managing director at BDO USA LLP’s state and local tax practice in Seattle. She has also worked for several multi-national companies, including several Fortune 500 companies, a small and mid-sized accounting firm, and a state tax authority. Outside the office, Kim enjoys spending time with her family and traveling, especially to the Disney parks.

Moses Man, President & Owner, M Squared Tax PLLC

Moses Man, CPA, is the CEO of M Squared Tax PLLC, a CPA firm specializing in international taxation. His practice focuses on US international tax planning and compliance for individuals and small businesses. He also assists CPA firms across the US with international tax issues, including international tax consultation and compliance review. Moses is a frequent speaker on international tax topics. Prior to M Squared Tax, Moses spent 11 years at national and regional accounting firms serving multinational companies, including startups, venture capital funds, and Fortune 500 companies. Moses earned his B.A. from Seattle University and his Master’s in Taxation from the University of Washington.

Robert Mahon, Partner, Perkins Coie LLP

Robert Mahon, is a partner in the Seattle, Washington office of Perkins Coie. His practice focuses on helping clients minimize state and local taxes and comply with state and local tax laws. Bob is an Adjunct Professor (Tax) at the University of Washington School of Law and serves as the Chair of the State and Local Tax Committee of the Washington State Bar Association. Bob writes and speaks frequently on state and local tax topics, including authoring a monthly “U.S. Supreme Court Update” column in the Journal of Multistate Taxation and Incentives and co-authoring the “Washington Sales & Use Taxes” chapter of the ABA Sales and Use Tax Deskbook. He is actively involved in numerous civic activities, including serving as a commissioner on the Seattle Ethics and Elections Commission. Bob received his B.A. with honors from Grinnell College (1992); his J.D. with high distinction from the University of Iowa (1995); and his LL.M. in Taxation from the University of Washington (1996).

Ryan Hemmert, Founder / Business Broker, Washington Business Brokers LLC

Ryan Hemmert is an M&A Advisor and Founder of Washington Business Brokers in Seattle, WA. The firm proudly represents businesses with revenue of $2M – $30M across many industries. While most businesses are in the Pacific Northwest, they work with owners across the country. Prior to founding Washington Business Brokers, Ryan spent ~20 years as a hands-on strategy and operations leader, management consultant, and “go to” person for getting hard / big things done. Experience includes Amazon.com, Deloitte Consulting, and Liberty Mutual Insurance. Washington Business Brokers is the only firm in Washington & Oregon to be recognized nationally for 3 years running by M&A Source and the International Business Brokers Association for verified transactions. Owners are experts in their business. We are experts in the process of selling a business.

Ryan Herzog, School of Bus. Admin., Program Coord., Gonzaga University

Professor Herzog is an Associate Professor of Economics at Gonzaga University in Spokane, Washington. He was born in Tacoma, Washington and grew up in Gig Harbor, Washington. He attended Pacific Lutheran University and graduated with a B.A. in Economics with minors in Mathematics and Business. After a brief stint at Russell/Mellon (Russell Investment) he went on to graduate school at the University of Oregon. He completed his doctorate in 2009 with a focus in International Capital Mobility, Econometrics, and International Finance. Professor Herzog’s academic interests include international capital flows, monetary policy, and regional business cycles. At Gonzaga he has served on a number of committees including faculty compensation (chair), retirement benefits, and university assessment (chair). He is a member of the Audit Committee at Numerica Credit Union.

Sonjia Barker, Shareholder, State and Local Tax, Perkins & Co PC

Adept at simplifying daunting tax situations, Sonjia draws on her Big 4 accounting firm and Washington Department of Revenue experiences to deliver actionable solutions to clients. With her impressive dossier and huge heart for helping others, she’s a powerhouse on any tax team and the leader of our SALT practice.

A military kid, Sonjia grew up in Illinois and California but now calls the beautiful Kitsap Peninsula in Washington state her home. Poised between Seattle and the Olympic National Forest, the area is the perfect playground for Sonjia’s outdoorsy family. An avid camper, Sonjia is on a quest to visit all the country’s national parks, though none may top her favorite—the Badlands.

When she’s not sleeping under the stars, you might find Sonjia enjoying a metal concert with thousands of her best friends. She’s been a huge Metallica fan since she was 12 and is surprised as anybody that she hasn’t outgrown her punk rock phase.