About

(425) 298-6173.
korngoldlaw@gmail.com.

Miriam Korngold founded Korngold Law in 2018 and serves as its Managing Attorney. She focuses her practice on immigration law matters nationwide as well as Washington state and federal tax matters.

In addition to representing clients directly, she also provides consulting services to law firms on immigration and state and federal tax cases. 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.

Education

• LL.M., Taxation, University of Washington School of Law, 2013
• J.D., University of Washington School of Law, 2012
• B.A., Philosophy Honors, cum laude, University of Washington (Phi Beta Kappa), 2009

Bar Admission

• Washington

Professional Activities

• Member, American Immigration Lawyers Association (AILA), Washington Chapter.
• Volunteer Lawyer, Washington Immigrant Defense Network (WIDEN).
• Citizenship Clinics, in partnership with Asian Counseling & Referral Service (ACRS), Entre Hermanos, and OneAmerica Citizenship Program.
• Volunteer Lawyer, Northwest Immigrant Rights Project.
• Attorney, COVID-19 Emergency Unemployment Insurance Legal Aid Program, Unemployment Law Project (2020 to 2023).
• DACA Clinics, in partnership with King County Bar Association (KCBA), American Immigration Lawyers Association Washington Chapter, and Seattle Office of Immigrant and Refugee Affairs (OIRA) (2020).
• Immigration Law Clinics, in partnership with India Association of Western Washington (IAWW) (2020).
• Volunteer Lawyer, ACLU of Washington, 2017 to 2018.
• Chair, State and Local Tax Committee (2016 to 2018) and Continuing Legal Education Committee (2015 to 2016), Washington State Bar Association (WSBA) Taxation Section.
• Member, State & Local Taxes Committee, American Bar Association Taxation Section, 2016 to 2018.
• Member, Association of Washington Business Tax & Fiscal Policy Council, 2016 to 2018.
• Member, King County Bar Association, 2014 to 2019.

Speaking Engagements

• Guest Lecturer, Small & Solo Practice Course, University of Washington School of Law, 2022, 2021, 2019, and 2018.
• Presenter, “Strategies for Successfully Representing Asylum Seekers,” WSBA Senior Lawyers Section CLE, 04/2021.
• “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

• “IRS Rules for Tax-Exempt Organizations Hosting Contests, Drawings, and Games,” Greater Public, 12/2022. 
• “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 § 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?” Washington Property Tax Updates, American Property Tax Counsel, 09/2017.
• “State Legislature Faces Impasse with Days to a Government Shutdown,” Washington Property Tax Updates, American Property Tax Counsel, 07/2017.
• “The Election Brings Changes to Idaho’s Constitution and Supreme Court,” Idaho Property Tax Updates, American Property Tax Counsel, 12/2016.
• “Appeal Preparations: Don’t Cram 26.2 Miles into a Sprint,” Idaho Property Tax Updates, 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,” Washington Property Tax Updates, American Property Tax Counsel, 06/2016.
• “Administrative Rule Changes Now in Effect,” Idaho Property Tax Updates, American Property Tax Counsel, 06/2016.
• “Legislative Snippets–Nothing Drastic,” Idaho Property Tax Updates, American Property Tax Counsel, 03/2016.
• “Beat Idaho’s Fast-Track Appeal Season,” Idaho Property Tax Updates, American Property Tax Counsel, 12/2015.
• “Picking the Wrong BTA Representative May Prove Fatal to your Case,” Idaho Property Tax Updates, American Property Tax Counsel, 09/2015.
• “In Select Idaho Counties, 2015 Property Taxes Need Not be a Surprise,” Idaho Property Tax Updates, American Property Tax Counsel, 06/2015.
• “Idaho Supreme Court Casts Doubt on City’s Sewer Connection Fee,” Idaho Property Tax Updates, American Property Tax Counsel, 03/2015.
• “Appeal Season Preparations, and Other News,” Idaho Property Tax Updates, 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,” Washington Property Tax Updates, American Property Tax Counsel, 09/2014.
• “Governor to Review Task Force Recommendations for Idaho State Tax Commission,” Idaho Property Tax Updates, American Property Tax Counsel, 09/2014.
• “Deadlines for Administrative Appeals,” Washington Property Tax Updates, American Property Tax Counsel, 06/2014.