Industry Expertise

Practice Focus

Biography

Dan has provided state and local and federal tax services to public and privately held companies since 2005. He focuses his practice on state and local income, franchise, sales/use and gross receipts tax consulting and compliance projects. Dan has assisted clients with large multistate nexus studies, apportionment reviews, voluntary disclosure agreements, and tax planning and structuring. He has also overseen large corporate tax return compliance engagements involving both preparation and detail review.

Prior to joining Moss Adams, Dan was a multistate tax manager in the Portland, Oregon office of a Big Four accounting firm and has also worked as a law clerk and as a business analyst for a large public corporation.

Selected Publications

  • "Amendments to Oregon’s Corporate Activity Tax Include New Exclusions and More" (Moss Adams Alert, July 2020)
  • "Oregon’s Corporate Activity Tax On Track to Become Effective Law Despite Referendum" (Moss Adams Insight, August 2019)
  • "Oregon to Pass New Corporate Activity Tax" (Moss Adams Alert, May 2019)
  • "Clean Energy Tax Is Imposed for Certain Portland Retailers" (Moss Adams Alert, November 2018)
  • "Are You Prepared for Oregon’s Move to Market Sourcing?" (Moss Adams Alert, August 2017)
  • "Credits Can No Longer Be Applied Against Oregon’s Minimum Tax" (Moss Adams Alert, August 2017)
  • "Amid a Flurry of Oregon Tax Changes, a New Opportunity for IC-DISCs" (Moss Adams Alert, November 2013)
  • "Oregon Supreme Court: Business Energy Tax Credit Can Offset Corporate Minimum Tax—Refunds Available" (Moss Adams Alert, October 2013)

Selected Speaking Engagements

  • Leveling up: How new taxes impact our community's bottom line
    (Portland Business Alliance, Portland, OR, January 2021)
  • Current Developments in the Pacific Northwest States
    (COST Pacific Northwest Regional State Tax Webinar, Portland, OR , August 2020)
  • Oregon’s Corporate Activity Tax
    (SOREDI Southern Oregon Business Conference, Medford, OR, January 2020)
  • The New Oregon Corporate Activity Tax: What Your Company Needs to Know to Prepare
    (Moss Adams Building Opportunity Conference, Eugene, OR , October 2019)
  • Oregon State and Local Tax Update
    (SOREDI Southern Oregon Business Conference, Medford, OR , January 2019)
  • What is State Tax Nexus and How Does the Supreme Court’s Wayfair Decision Change Things?
    (SOREDI Southern Oregon Manufacturing Summit, Medford, OR, October 2018)
  • Pitfalls and Opportunities Arising from Sales Factor Sourcing Regimes
    (COST Pacific Northwest Regional State Tax Seminar, Portland, OR , August 2016)
  • State and Local Tax Update
    (FEI Tech Special Interest Group Meeting, Dallas, TX, June 2016)
  • State and Local Tax Update
    (38th Annual Region IX/X Conference, Tax Executives Institute, Portland, OR , May 2016)

Professional Affiliations

  • Member, Oregon State Bar

Education

  • BS, business administration, Warner Pacific College
  • JD, Willamette University College of Law