The principals in Smith & Zuccarini, P.S. each hold advanced LL.M. degrees in tax law and have worked for national “Big Six” accounting firms. Mr. Smith previously worked for Touche Ross & Company (now Deloitte & Touche, P.L.L.P.) in that firm’s San Francisco and Los Angeles offices, and holds a CPA certificate in California and Washington. Mr. Zuccarini worked in the National Tax Office of Coopers & Lybrand in Washington D. C. All of our attorneys are well-grounded in federal tax principles.

Attorneys in the firm have substantial experience working with federal income tax laws affecting individuals, businesses (C corporations, S corporations, limited liability companies and partnerships), nonprofit tax-exempt organizations (including charities, charitable trusts and private foundations), as well as trusts and estates. We have extensive experience helping individuals and organizations structure their affairs so as to minimize their liability for federal income taxes.

Smith & Zuccarini attorneys are intimately familiar with federal estate and gift tax laws, including the generation-skipping transfer tax and the excise taxes applicable to retirement plans. We have helped countless individuals plan the transfer of their wealth to family members and succeeding generations with minimum erosion by federal and state transfer taxes. We are experienced in assisting clients with substantial retirement plan balances coordinate planning for their retirement assets with their estate plans.

We also have significant expertise in Washington state tax law. Mr. Smith wrote the chapter on the Washington Business & Occupation tax (B&O tax) in the Washington State Tax Deskbook published by the Washington State Bar Association (1996). He has spent considerable time over the years advising businesses concerning Washington B&O taxes and sales and use taxes, helping them structure transactions to minimize Washington state taxes, and representing taxpayers in tax disputes before the Washington Department of Revenue.