Professional Profile

An active attorney and inactive Certified Public Accountant, Mr. Waldbaum regularly represents clients before the Internal Revenue Service and the Washington Department of Revenue. He has more than forty years of experience in the tax field.

Mr. Waldbaum joined LeSourd & Patten in 1971 and is a past president of the firm. He is also a past president of the Washington State Bar Association’s Tax Section and a past director of the state chapter and national organization, the American Association of Attorney-Certified Public Accountants. He has served as chairman of the Internal Revenue Service liaison committees at both the district and regional levels. He has also served as a King County Superior Court Judge Pro Tem and as a Clyde Hill Town Councilman. He is currently President of the Seattle Rotary Service Foundation.

Consistently listed as one of the Best Lawyers in America, Mr. Waldbaum is one of six attorneys in Washington who is a Fellow of the American College of Tax Counsel and is repeatedly named as one of Washington’s “Super Lawyers” by Washington Law & Politics. Seattle Magazine has recognized Mr. Waldbaum, based on a poll of over 5,000 King County attorneys, as one of the six “Best Tax Lawyers” in Seattle (one of the other five also being members of our firm).  Both Martindale-Hubbell and AVVO give Mr. Waldbaum their highest ratings (AV and 10.0).

He has published numerous articles on tax law and has spoken on tax issues before a wide variety of professional groups. He has extensive experience with Tax Court litigation, state and federal tax controversies, criminal tax defense, buying and selling businesses, and estate planning.

A Seattle native, Mr. Waldbaum and his wife Nina - high school sweethearts at Garfield - live in Kirkland.  They have three adult sons, all of whom are Eagle Scouts, two daughters-in-law, and two granddaughters. Mr. Waldbaum spends time in community service, traveling, exercising, playing bridge, and socializing with family and friends.

Education

  • University of Washington School of Law, J.D., Associate Editor of the Law Review, 1970
  • University of Washington, B.S., cum laude, 1967

Recognition

  • Seattle Magazine: Best Lawyers, Tax Law
  • Super Lawyers
  • The Best Lawyers in America, Super Law
  • Martindale-Hubbell: AV Rating
  • Fellow, American College of Tax Counsel
  • AVVO: 10.0 Superb Rating
  • 2014 Stouder Award, which is presented on occasion by the WSBA Tax Section to exemplary tax practitioners in recognition of their dedication to the tax community, exceptional skills in the field of taxation, and display of professionalism.

Presentations & Publications

  • 2006 Update of “Part Nine: Washington State Taxes” of Chapter 11 “General Tax Practice” King County Bar Assn./Young Lawyers Division Washington Lawyers Practice Manual
  • Speaker at March 16, 2006, Washington State Bar Assn. Third Annual Trust and Estate Litigation Conference, Seattle, WA. Topic: “Federal and State Estate and Gift Tax.”
  • Speaker at December 1, 2005, King County Bar Assn. Real Estate Law: Transactions Seminar, Seattle, WA. Topic: “Tax Considerations in Real Estate Transactions.”
  • Speaker at September 30, 2004, Washington State Bar Assn. Federal and Washington Estate Tax Returns: Updates on Planning and Practical Tips Seminar, Mount Vernon, WA. Topic: “The Tax Factor: Procedures and Strategies on How to Approach Estate and Gift Litigation with the IRS.”
  • Speaker at March 19, 2002, Lorman Education Services’ Washington Sales and Use Tax Seminar, Tacoma, WA. Topic: “Use Tax In Washington.”
  • Speaker and Program Chair at October 9, 1998, Washington State Bar Assn. Taxation For The General Practitioner Seminar, Seattle, WA. Topic: “Recent Developments in Federal Tax Legislation: What Do They Mean To The General Practitioner.”
  • CLE Presentations
    • August 24, 2009, Washington State Society of CPA’s program on ìFederal Tax Treatment of “Ponzi Scheme” Theft Losses
    • May 29, 2009, Washington Association of Attorney/CPA’s Education Program on ìNew Rules for Theft Loss Deductions for Investments which turn out to be Ponzi Schemes
    • February 16, 2006, WSBA 3d Annual Trust and Estate Litigation Conference, “The Tax Factor: Procedures and Strategies On How To Approach Estate/Gift Litigation With The IRS”
    • December 1, 2005, King County Bar Association “Real Estate Law: Transactions: Seminar; Rodney J. Waldbaum’s topic: “Tax Considerations in Real Estate Transactions”
    • March 19, 2002 & February 8, 2001, Lorman Education Services’ “Washington Sales and Use Tax” seminar; Rodney J. Waldbaum’s Topic: “Use Tax.”
    • July 26, 1996, Themis Incorporated Seminar on “Employment Law Snap Shots”; Rodney J. Waldbaum’s topic: “How to Draft Settlements Around The Pending Taxation of Punatives Issue”
    • June 1, 1995, Moss Adams 1995 Tax Seminar; Rodney J. Waldbaum’s topic: “Issues of Importance to CPAs Engaged in The Practice of Estate Planning”
    • January 20, 1995, WSBA Reading and Understanding Financial Statements Seminar; Rodney J. Waldbaum’s topic: “Financial Information Provided To Governments - Tax Reports”
    • November 2, 1990, University of Washington School of Lawís Ninth Annual Federal Tax Conference; Rodney J. Waldbaum’s topic: “1990 Developments Regarding Partnerships”
    • February 8, 1990, WSBA Seminar on Dealing With The IRS In The 1990’s; Rodney J. Waldbaum’s topic: “Criminal Investigation Division”
    • December 9, 1776, Tax Executives Institute’s Twentieth Annual Tax Forum; Rodney J. Waldbaum’s topic: “Dissolution of Marriage: Tax Considerations”

Memberships

  • Washington State Bar Association, Taxation Law Section (Past President)
  • Washington Society of Certified Public Accountants
  • American Association of Attorney-CPAs (Past National Director, Past President, Washington State Chapter)
  • Seattle Rotary #4 (Tax Law Classification and Trustee of the Seattle Rotary Service Foundation)

Bar Admissions

  • Washington
  • Supreme Court of the United States
  • United States Court of Appeals for the Ninth Circuit
  • United States Tax Court
  • United States Court of Federal Claims
  • United States District Court for the Western District of Washington
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