Bruce has been practicing tax law since the 1970's,
and has a Master of Laws in Taxation from New York University. Following NYU,
Bruce clerked for the Honorable Shiro Kashiwa at the United States Court of
Claims in Washington, D.C. (now the Court of Appeals for the Federal Circuit).
The Court of Claims had jurisdiction of tax refund cases, as well as being the
appellate tribunal for the old Indian Claims Commission.
In 1982, Bruce joined Mike Sorensen in private practice in Seattle. Over the
years, Bruce has written extensively in the tax field. Bruce has authored four
versions of BNA's Tax Management Portfolio on Involuntary Conversions (1985,
1993, 1996, and 1999). The principal Tax Code provision involved in involuntary
conversions is section 1033. Bruce also has written the BNA Tax Management
Portfolio (T.M. 594-2) on the tax issues involved in buying, selling, and owning
a personal residence. The principal Tax Code provision covered in the portfolio
is section 121. Bruce has completed work on a third Tax Management Portfolio,
T.M. 610-2, having to do with timber transactions. The principal Tax Code
provision involved is section 631.Publication of this portfolio is expected in
2006.
Bruce has also authored eight chapters of the Tax Practice Series (another BNA
series) about various aspects of tax law and procedure. These topics include IRS
Audit Procedure, Statutes of Limitations, Tax Court Litigation, Timber
Transactions, Refund Litigation, Involuntary Conversions, Non-recognition
Transactions Upon Sale of Principal Residence, and Like Kind Exchanges. Bruce
has also served as an Editor for the New York-published Journal of Taxation
(1991-1993). In his role as a private attorney, Bruce has been lead taxpayer
counsel in a dozen private letter rulings obtained from
the IRS National Office, and has helped author several federal tax provisions of
interest to our clients.
In addition to his regular legal practice, Bruce has consulted as an expert with
both the IRS and private parties on various specialized tax issues, including
the tax treatment of condemnations and audit procedures.
In recognition of his scholarship within the tax field, Bruce was elected in
1995 as a Fellow of the American College of Tax Counsel. As of January 1, 2005,
there were less than 650 such Fellows in the entire country.
Résumé:
| Born: | |
| September 5, 1954 Polk County, Iowa |
|
| Admitted to Practice: | |
| 1979 - | Washington State |
| 2000 - | Alaska |
| Academic: | |
| 1976 - | Bachelor of Arts, Colorado College |
| 1979 - | Juris Doctorate, The University of Washington |
| 1980 - | Master of Laws in Taxation, New York University |
| Professional: | |
| 1990 to Present - | Sorensen & Edwards, P.S. (Principal) Seattle, Washington |
| 1984 to 1990 - | Mackin, Sorensen, et al. (Principal) Seattle, Washington |
| 1982 to 1984 - | Bassett, Morrison, et al. (Associate) Seattle, Washington |
| 1980 to 1982 - | Law Clerk to the Honorable Shiro Kashiwa Associate Judge, United States Court of Claims Washington, D.C. |
| Professional Memberships: |
| American College of Tax Counsel | |
| American Bar Association, Section of Taxation | |
| Washington State Bar Association | |
| Alaska State Bar Association |
| Courts: | |
| United States Supreme Court | |
| United States Court of Appeals - 9th Circuit | |
| United States Court of Appeals - D.C. Circuit | |
| United States Court of Appeals - Federal Circuit | |
| United States District Court for the Western District of Washington | |
| United States District Court for the Eastern District of Washington | |
| United States Tax Court | |
| United States Court of International Trade | |
| Yakima Indian Nation Tribal Court | |
| Washington State Supreme Court | |
| Alaska State Supreme Court | |
| Other: | |
| Adopted Member, Coho Raven Clan, Tlingit Indian Nation, Sitka, Alaska |