Practice Areas
Civil Tax Controversy
Criminal Tax Defense
Gift & Estate Planning
Transactional Tax Planning
Corporate & Business Law
Whistleblower Representation

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 thirty 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. Listed as one of the Best Lawyers in America, Mr. Waldbaum is one of seven 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 recognizes 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).

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 Clyde Hill, where he served as a town councilman. They have three sons, all of whom are Eagle Scouts, a daughter-in-law, and a granddaughter. 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
Washington Law and Politics, Super Lawyer
The Best Lawyers in America
Martindale-Hubbell: AV® Rating
Fellow, American College of Tax Counsel

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."

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)

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