Related Practices

Admitted to Practice

Washington

Dirk Giseburt

Partner

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Seattle

T206.757.8049

F206.757.7049

Dirk Giseburt is a tax law attorney representing a diverse clientele in industries such as health care, financial services, telecommunications, forestry, food distribution and nonprofits. He litigates state and local tax assessments, refund claims and exemptions at the trial and appellate levels and in state and municipal administrative appeals, seeking to ensure lawful administration of state and local tax systems. Dirk also advises clients concerning structuring transactions and ongoing business operations to control state and local excise taxes.

Dirk also represents donors in conservation easement transactions.

Representative Experience

Appellate amicus appearances

Prepared amicus briefs (1) on retroactive tax laws and Due Process issues for Dot Foods, Inc., in Tesoro Refining & Marketing Co. v. State, 173 Wn.2d 551 (2012), and (2) for The Tax Foundation in support of petition for certiorari at U.S. Supreme Court on economic nexus issues in Lamtec Corp. v. Department of Revenue, 170 Wn.2d 838 (2011).

Telecommunications tax compliance initiatives

Guided nationwide state and local tax compliance initiatives for two new wireless carriers. (2010-2012)

Sale of business for Mobiata, LLC

Represented Mobiata, LLC, a wireless travel application developer and provider, in the sale to Expedia, Inc. structured as a reverse triangular merger. (2010)

Internet, ITFA and telecommunications taxes for national cable company

Won trial court order refunding $2.1 million in taxes paid by national cable company to the City of Seattle on cable Internet service. Won unanimous Washington Supreme Court decision affirming the judgment on appeal. 164 Wn.2d 35, 186 P.3d 1032 (Wash. 2008) Read more

Property tax exemption, Legacy Salmon Creek Hospital

Obtained Board of Tax Appeals decision holding that hospital's outpatient imaging center was entitled to property tax exemption because of clinical integration with hospital. Decision was affirmed on appeal to superior court, leading to a rulemaking proceeding to adopt the Legacy holding in 2009. Docket Nos. 06-062 and 06-063 (Bd. of Tax App. 2007)

City tax on NIH research grants for nonprofit medical research institute

Obtained administrative reversal of Seattle's position that National Institutes of Health (NIH) grants are subject to gross receipts tax when received by nonprofits. (2006)

Charles Schwab & Co., Inc., v. Washington Department of Revenue

Court held that Washington's method of income apportionment was unconstitutional under the Commerce Clause. Forced a change in the B&O tax apportionment regulation. Docket No. 02-2-01461-2 (Thurston Cnty. (Wash.) Super. Ct. 2004)

Professional & Community Activities

Chair, SALT Subcommittee on Miscellaneous Taxes and Industries, Tax Section, American Bar Association, 2007-present
Committee on State and Local Taxes, Tax Section, American Bar Association
Chair, Subcommittee on Environmental Taxes, Tax Section, American Bar Association, 1997-2007
Board of Directors, 2000-present; President, 2004-2006; Treasurer, 2001-2003 – E.B. Dunn Historic Garden Trust