Tayah E. H. Smoot | Attorney

Tayah Smoot has dedicated her practice to assisting individuals, families and small businesses in the areas of estate planning, business planning and development, and tax planning and controversies.

Ms. Smoot’s estate planning practice includes preparing Wills, Trusts, Powers of Attorney, Health Care Directives and Community Property Agreements.  In addition, Ms. Smoot assists with the trust and probate administration process.  Ms. Smoot’s tax background allows her to assist with sophisticated tax planning for individuals with taxable estates.

Ms. Smoot also assists small businesses throughout the life of the company.  She is able to assist with the formation, business planning and operations, audits, disputes and appeals.  Ms. Smoot has handled audits and appeals with the Department of Revenue and the Department of Labor and Industries.  In Determination No. 11-0281, Ms. Smoot’s tax background allowed her to successfully appeal a decision by the Department of Revenue for a controlling interest transfer.  Because the clients had paid the tax bill, Ms. Smoot was able to get a refund plus interest.  In addition, Ms. Smoot assists business owners with audits and appeals with the Department of Labor and Industries for matters related to Industrial Insurance Premiums, including premiums associated with the use of subcontractors and independent contractors.

In addition to her law degree, Ms. Smoot has a Legal Masters Degree (LL.M.) in tax law.  Ms. Smoot is also licensed to practice before the United States Tax Court and is able to provide audit guidance, represent taxpayers in appeals, and negotiate collection alternatives in federal tax matters.

Ms. Smoot is an active member at her church, where she regularly volunteers in the children’s department.  Ms. Smoot and her husband reside in Snohomish County, and enjoy spending time with their young family.