Mitchel R. Cohen

Mitch Cohen’s practice is devoted to federal and state tax matters, including related corporate and other business work. Mitch assists clients in structuring a wide variety of business transactions in a manner that recognizes the tax effects of the transactions. He also represents taxpayers before the IRS and Oregon Department of Revenue in both audits and appeals, and in obtaining tax rulings from the IRS National office. In addition to his corporate practice, Mitch is an experienced estate planner and assists small to closely held business owners with succession planning and other matters involving gift and estate taxes.

EDUCATION

• Colgate University, B.A., 1973
• Gonzaga University, J.D., 1976, magna cum laude
• New York University, LL.M., 1977
  • Graduate Editor Tax Law Review (1976-1977)

REPRESENTATIVE IRS RULINGS:

• IRS Private Ruling 200147013 (7/7/01) – Business Deduction vs. Expenditure
• IRS Private Ruling 200027019 (4/5/00) – Tax Status of Indian Tribe
• IRS Private Ruling 9522051 (3/3/95) – Trust Taxation
• IRS Private Ruling 8417001 (10/12/83) – Timber Depletion

MEMBERSHIPS | RECOGNITION

• Oregon State Bar Association
  • Member, Section on Taxation, Executive Committee (1986-1990)
• American Bar Association
  • Member, Sections on Taxation and Real Property Probate and Trust Law, Western States IRS Liaison Committee, Secretary (2001), Vice Chair (2002), Chair (2003)
• Estate Planning Council of Portland

ADMITTED TO PRACTICE

• District of Columbia
• Oregon
• Washington
• United States District Court, District of Oregon
• United States Tax Court