Michelle DeLappe

Practice Areas

For over a decade, Michelle has helped businesses reduce their state and local tax exposure through effective planning, defending against assessments and pursuing refunds.

Admitted in Washington, Oregon, Idaho, Montana, and Alaska, she handles state and local tax matters in a variety of contexts, including strategic planning, transactions, audits, administrative appeals and litigation. Her experience includes litigating some of the largest property tax disputes in Washington state history. She also helps businesses navigate issues involving nexus, apportionment, sales and use tax, B&O tax, real estate transfer taxes and other excise taxes and fees.

Michelle also represents clients in rate cases and other proceedings before the Washington Utilities and Transportation Commission (UTC). Her experience with administrative law, financial analysis and regulated industries in her state and local tax practice enables her to successfully advocate for clients in UTC proceedings.

A frequent contributor to the discussion on state and local taxes in the Pacific Northwest, Michelle has written for Tax Notes State (a Tax Analysts publication) and co-authors the Washington and Alaska chapters of the ABA Property Tax Deskbook. She regularly presents at events around the country, such as conferences hosted by the Council on State Taxation, Institute for Professionals in Taxation, American Bar Association, Seattle Chapter of the Appraisal Institute and the NYU Institute on State and Local Taxation. Michelle also participates in professional associations in the area of state and local taxes and regularly provides pro bono representation on state and local tax issues to charitable organizations.

Career

Prior to joining Fox Rothschild, Michelle was a partner in the taxation practice at a regional law firm in the Pacific Northwest.

Personal

University of Washington School of Law (LL.M.) | University of Washington School of Law (J.D., with honors) | Universidad de Los Andes (M.S.) | Seattle University (B.A., summa cum laude)

Professional Memberships

American Bar Association, Taxation Section, State and Local Taxes Committee | Institute for Professionals in Taxation, Certified Member of the Institute (CMI) | National Association of State Bar Tax Sections, Executive Committee Member | Association of Washington Business Tax & Fiscal Policy Council, Member | Council on State Taxation, Practitioner Partner | Washington State Bar Association, Taxation Section | Appraisal Institute, Affiliate Member | Oregon State Bar, Taxation Section, Member

Expert in these Jurisdictions

Bar Admissions: Washington, Alaska, Idaho, Montana, and Oregon