Previous Law Firm Name

• Boelter, Silver & Gale, January 1, 1990

Law Firm Overview

Arthur H. Boelter was with the Internal Revenue Service for nearly ten years.  He served as a Revenue Officer in the Collection Division of the IRS.  Later, he was with the Special Procedures Staff where he handled various offers in compromise, transferee and seizure issues, lien determinations, and collection suits.  Subsequently, as a Revenue Agent, he was directly involved in auditing and settlement of Federal income, estate and gift tax controversies outside the court.  While attending New York University, Mr. Boelter worked for five years as a Senior Trial Attorney in the Manhattan District of the Office of Regional Counsel.  Mr. Boelter has a B.A. from the University of Illinois and a J.D. from DePaul University where he was an editor on the Law Review.  He also holds a master of Law in Taxation from New York University.  Mr. Boelter has lectured extensivley in the area of tax procedure all across the United Sates and is the author of "Representation Before the Appeals Division of the IRS" (West, a Thomson Reuters Business 1990-2008), "Representing the Bankrupt Taxpayer" (West, a Thomson Reuters Business 1990-2008), and "Tax Penalties and Interest" (West, a Thomson Reuters Business 1992-2008).  He has also taught as an Adjunct Professor of Law at the University of Puget Sound Law School, 1980-1982 and as a Lecturer in Taxation Law and Procedure at Golden Gate University.  He is admitted to the bars of Washington, New York, and Illinois as is admitted to practice in the Tax Court, as well as several Federal District Courts in Washington, Illinois, and California, the Seventh, Ninth, and Federal Circuit Court of Appeals, the United States Court of Federal Claims and the Supreme Court of the United States.  Mr. Boelter has been rated "AV" by Martindale-Hubbell, which is the highest rating Martindale-Hubbell gives to attorneys.  He is also listed in the Martindale-Hubbel Bar Register of Preeminent Layers in Amerca.  The firm's practice emphasizes all aspects of domestic and international income and estate planning, asset protection, tax litigation, and bankruptcy.

Areas of Practice

• Litigation & Appeals
• Tax Disputes
• Tax Controversies
• Retaining Wealth
• IRS Audits and Investigations
• Offshore Tax Regulations
• International Tax Laws
• Collections & Repossessions
• Tax Litigation
• Estate & Gift Taxation
• Estate Planning
• International Taxation
• Wills
• Bankruptcy Law

Published Works

• "Inside the IRS", 1970
• "Tax Shelter Litigation", 1986
• "Practitioners Complete Guide To Federal Taxes in Bankruptcy", 1988
• "Representation Before the Appeals Division of the IRS", 1990
• "Representing the Bankrupt Taxpayer", West, a Thomson Reuters Business, 1994
• "Tax Penalties and Interest", West, a Thomson Reuters Business, 1993
• "Representation Before the Appeals Division of the IRS", 1992
• "Mertens Law of Federal Income Taxation - Chapter 54", 2008

Classes and Seminars

• Adjunct Professor, University of Puget Sound Law School, 1980 - 1982
• Lecturer, Taxation Law and Procedure, Golden Gate University, 1981 - 1984
• Business Law, University of Puget Sound Law School, 1980 - 1982
• Tax Law and Procedure, Golden Gate Univeristy, 1983 - 1985

Representative Clients

• Lynnwood Honda
• William F. (Bill) Russell and Kenyatta Corp.
• Fidelity Insurance Company, Ltd. (Anguilla BWI)
• Steve Symms - U.S. Senator (retired)

Representative Cases

• Kelley v. Commissioner, 877 F.2d 756 (9th Cir. 1989)
• Driecer v. Commissioner, 78 TC 642 (1988)
• Kenyatta v. Commissioner, 86 TC 171, 812 F.2d 577 (9th Cir. 1987)
• Transpac v. Commissioner , (Tax Court and 2nd Circuit)

West Practice Categories

Formation & Business Planning, Limited Liability Companies, Partnerships, Bankruptcy Litigation, Federal Claims Court, Federal Trial Practice, Tax Litigation, US Court of Appeals for the Federal Circuit, US Supreme Court