About

Immigration Business Tax Lawyer Seattle (425) 298-6173.
korngoldlaw@gmail.com.

Miriam Korngold founded Korngold Law and serves as its Managing Attorney. She focuses her practice on immigration law matters nationwide as well as tax, business, and unemployment insurance matters within Washington state. Her prior experience includes representing unaccompanied immigrant youth at a national immigrant rights nonprofit and working as a tax associate at a Pacific Northwest regional law firm.

When not practicing law, Miriam can be found on a bike or pair of skis, enjoying topographical features in and near Seattle, and delighting in her thermos for keeping her coffee piping hot after hours in the snow.

Education

  • LL.M., Taxation, University of Washington School of Law
  • J.D., University of Washington School of Law
  • B.A., Philosophy Honors, cum laude, University of Washington (Phi Beta Kappa)

Bar Admissions

  • Washington
  • Tulalip Tribal Court
  • Oregon (inactive)

Professional Activities

News

Speaking Engagements

  • Guest Lecturer, Small & Solo Practice Course, University of Washington School of Law, 2018 and 2019.
  • “State Legislative Updates & Reform Ideas with Representative Frame,” WSBA Taxation Section State and Local Tax Committee Meeting, 04/2018.
  • “Tax Law Changes Affecting your Donors,” Parts 1 and 2, Greater Public Webinar Series, 02/2018.
  • “Washington’s Marketplace Fairness Act,” WSBA Taxation Section State & Local Tax Committee Meeting, 12/2017.
  • “Seattle’s Ongoing Income Tax Litigation,” WSBA Taxation Section State & Local Tax Committee Meeting, 10/2017.
  • “Washington Legislative and Legal Developments Webinar,” Seattle, WA, 05/2017.
  • “Regional Legislative Updates–Washington, Oregon, Alaska, Idaho, and Montana,” WSBA Taxation Section State & Local Tax Committee Meeting, 03/2017.
  • “Post-Election Debrief and McCleary Update,” Seattle, WA, 12/2016.
  • “Expert Witness Strategies for Success,” Fall Real Estate Conference, Seattle Chapter of the Appraisal Institute, 10/2016.
  • “I-732: A Revenue-Neutral Carbon Tax for Washington State?” WSBA Taxation Section State & Local Tax Committee Meeting, 09/2016.
  • “2016 Washington Tax Strategies Seminar,” Seattle, WA, 05/2016.
  • “Property Tax Appeals for Mobile Homes, Apartments, and Shopping Centers,” Manufactured Housing Communities of Washington Owners’ Meeting, 01/2016.
  • “Tribal Tax Issues–A Rapidly Changing Landscape,” WSBA Taxation Section Annual CLE, 12/2015.
  • “2015 Washington Tax Strategies Seminar,” Seattle, WA, 06/2015.
  • “2014 Washington Tax Strategies Seminar,” Seattle, WA, 05/2014.

Publications

  • “Out-of-State Sellers, Beware: The U.S. Supreme Court Opens the Door for States to Impose Sales Tax on Out-of-State Sellers Lacking Physical Presence,” JD Supra, 06/2018.
  • “Decoding the Tax Cuts & Jobs Act–Part X: Oregon Disconnects from IRC Section 199A,” JD Supra, 04/2018.
  • “Decoding the Tax Cuts & Jobs Act–Part VIII: Charitable and Tax-Exempt Organizations/Estate and Gift Taxes,” JD Supra, 03/2018.
  • “Decoding the Tax Cuts & Jobs Act–Part VII: Family Matters and Major Events in the Lives of Individuals,” JD Supra, 03/2018.
  • “Decoding the Tax Cuts & Jobs Act–Part V: Changes to IRC ยง 163(j) and the Business Interest Deduction Rules,” JD Supra, 02/2018.
  • “EHB 2242: An Answer to the State’s Call to Fund Basic Education?” American Property Tax Counsel, 09/2017.
  • “State Legislature Faces Impasse with Days to a Government Shutdown,” American Property Tax Counsel, 07/2017.
  • “The Election Brings Changes to Idaho’s Constitution and Supreme Court,” American Property Tax Counsel, 12/2016.
  • “Appeal Preparations: Don’t Cram 26.2 Miles into a Sprint,” American Property Tax Counsel, 09/2016.
  • “Washington State Taxes,” Washington Lawyers Practice Manual, 06/2016.
  • “Department of Revenue May Clarify the Intangible Personal Property Tax Exemption,” American Property Tax Counsel, 06/2016.
  • “Administrative Rule Changes Now in Effect,” American Property Tax Counsel, 06/2016.
  • “Legislative Snippets–Nothing Drastic,” American Property Tax Counsel, 03/2016.
  • “Picking the Wrong BTA Representative May Prove Fatal to your Case,” American Property Tax Counsel, 12/2015.
  • “Beat Idaho’s Fast-Track Appeal Season,” American Property Tax Counsel, 12/2015.
  • “In Select Idaho Counties, 2015 Property Taxes Need Not be a Surprise,” American Property Tax Counsel, 06/2015.
  • “Idaho Supreme Court Casts Doubt on City’s Sewer Connection Fee,” American Property Tax Counsel, 03/2015.
  • “Appeal Season Preparations, and Other News,” American Property Tax Counsel, 12/2014.
  • “There is Such Thing as a (Tax-) Free Lunch–Washington’s Department of Revenue Agrees,” Duff on Hospitality Law Blog, 10/2014.
  • “Changes in Taxation of Tribe-Owned Property,” American Property Tax Counsel, 09/2014.
  • “Governor to Review Task Force Recommendations for Idaho State Tax Commission,” American Property Tax Counsel, 09/2014.
  • “Deadlines for Administrative Appeals,” American Property Tax Counsel, 06/2014.