Education

  • University of Washington
  • School of Law (LL. M., Taxation, 2002)
  • University of Oregon
  • School of Law (J.D., 2001)
  • Tulane University
  • (B.A., 1998, magna cum laude)

Valerie Sasaki is a seasoned attorney specializing in tax, business, and estate planning at Samuels Yoelin Kantor, LLP, where she is Partner and Chair of the Taxation Practice.  She is admitted to practice in Oregon, Washington, Idaho, Utah, and Arizona.

Valerie’s expertise extends to multi-jurisdictional tax compliance, audit, and appeal, as well as private business transactional work and high net worth estate planning. In her practice, she represents a diverse clientele, including private companies, individuals, foundations, and government agencies, including the Oregon State Bar Professional Liability Fund.

Ms. Sasaki serves as a fellow of the American College of Tax Counsel and the American College of Trusts and Estate Counsel. She is a member and has served as chair of the Portland Tax Forum, and the Oregon State Bar Taxation and Business Law Sections. In 2022, the Oregon State Bar appointed her to serve as a commissioner of the Oregon Law Commission. Her fellow Commissioners elected her to serve as chair of the Oregon Law Commission. In 2023 She received the Oregon State Bar’s Membership Service Award. She regularly speaks to attorney and accountant professional groups on estate planning, nonprofit, and tax topics.

Valerie is deeply committed to legal education, serving as an Adjunct Professor at several prestigious institutions, including the University of Oregon, Portland State University and Northwestern School of Law, and Lewis & Clark College. Her teaching portfolio encompasses a range of topics, including business law, taxation, estate planning, and state and local taxation. She co-authored Oregon Estate Planning with Forms, published by LexisNexis in 2023. She and her co-author are working on the second edition, which should be released in late 2024.

Having grown up in Lake Oswego, Ms. Sasaki is also passionate about giving back to her local community. She has been involved with several great charities in the area, including Junior Achievement and Portland Taiko. She currently serves d as a Vice Chair of the Japanese Garden Foundation Board and as a volunteer board member with Portland Center Stage.

Prior to her current role, Valerie honed her skills at Miller Nash LLP and KPMG LLP, where she gained valuable professional experience. She holds an LL.M. in Taxation from the University of Washington School of Law, a J.D. from the University of Oregon School of Law, and a B.A. magna cum laude from Newcomb College of Tulane University.  In her spare time, Ms. Sasaki enjoys travelling off the beaten path as well as reading and writing speculative fiction.

Professional Affiliations

  • American College of Trust and Estate Counsel, (Fellow, 2024 – Present)
  • Oregon Laws Commission (Chair, 2023-Present; Commissioner, 2022 – Present)
  • Oregon Laws Commission, Revised Uniform LLC Act Workgroup (Vice-Chair, 2019-Present)
  • American College of Tax Counsel (Fellow, 2018-present)
  • Estate Planning Council of Portland (Member, 2018-present),
  • Women in Insurance and Financial Services (Member, 2017-2021)
  • Oregon State Bar Business Law Section, (Chair, 2019; Executive Committee Member 2010-2020);
  • Portland Tax Forum (Chair, 2013, Executive Committee Member, 2010-2014);
  • Oregon State Bar, Taxation Section, (Chair, 2010, Executive Committee (2003-2011), Laws Committee, Personal Income Tax Legislative Coordinator 2016-2018, Member 2004-2018, Tax Institute Planning Committee (2006-2011), Portland Tax Luncheon Committee (2005-2006), Newsletter Committee Member (2002-2005);
  • Oregon Women Lawyers (Member, 2012-Present)
  • American Bar Association (Member, 1998-Present)
  • Oregon Asian Pacific American Bar Association (Founding Member);
  • Oregon Minority Lawyers Association (Member, 2015-Present);
  • Oregon Chapter of the National Bar Association (Member, June, 2020-Present);
  • Oregon Japanese Garden Foundation Board (Member, Fall,2020-Present);
  • Northwest Business for Culture and the Arts, Board Leadership Training Graduate (2008).

Speaking Engagements

  • State and Local Tax Update, Oregon Society of CPAs, State Tax Conference (January, 2024).
  • Offers in Compromise, Oregon Society of CPAs, Federal Tax Conference (November, 2023)
  • Tax Controversy, Oregon Society of CPAs, Federal Tax Conference (November, 2023)
  • Federal Tax Controversy and IRS Appeals, Oregon Society of CPAs, 2023 Tax Controversy Seminar (October, 2023)
  • Federal and State Estate Tax Update, Co-Presented, Southern Oregon Estate Planning Council (January, 2023).
  • Oregon Tax Court Update, Oregon Society of CPAs, 2023 State and Local Tax Conference (January, 2023).
  • Tax Controversy. Oregon Society of CPAs, 2022 Federal Tax Conference (November, 2022).
  • State Tax Developments for Nonprofits. Oregon Society of CPAs, 2022 Nonprofit Conference (April, 2022).
  • Oregon Department of Revenue Update. Co-Presenter with Nikki Dobay, Eugene Estate Planning Council (January, 2022)
  • State Tax Developments for Nonprofits. Oregon Society of CPAs, 2021 Nonprofit Conference (April, 2021).
  • Post-TCJA and CARES Act Business and Tax Planning. Pass-Through Entity Developments 2021. National Business Institute (National teleconference) (March, 2021).
  • New Year, New Plan for a Bright Future. Asante Foundation (January 2021)
  • LLC Hot Topics, 2020 National Business Institute Seminar (National teleconference) (August, 2020)
  • Oregon’s Corporate Activity Tax, Multnomah Bar Association (June, 2020)
  • Business Succession Planning, Multnomah Bar Association (April, 2020)
  • Navigating IRS Tax Appeals, Oregon Society of CPAs, 2019 Tax Controversy Institute (November, 2020)
  • Oregon Case Law Update, Oregon Society of CPAs, 2019 State and Local Tax Conference (January, 2019)
  • The New Partnership Audit Rules & New Tax Law Related to Partnerships, National Business Institute Seminar (National teleconference) (December, 2018)
  • Bankruptcy Issues for Tax Lawyers, Oregon State Bar, Debtor Creditor Section (December, 2018)
  • Further Down the Rabbit Hole: State and Federal Tax Update, Oregon State Bar, Business Law Section Annual Meeting (November, 2018)
  • Accounting Basics for Lawyers, Oregon State Bar, Business Law Section Annual Meeting (November, 2018)
  • Recent Supreme Court Case – Federal, State, & Local Tax Nexus, IRS Tax Practitioner’s Forum (October, 2018)
  • The Wayfair Decision and Sales Tax for Oregon Vendors,  Eugene-Springfield Tax Association (September, 2018)
  • How to Serve as a Nonprofit Board Member, (Various Client Presentations, 2018)
  • Tax Cuts and Jobs Act: Special Issues for Real Estate, Oregon State Bar, Real Estate and Land Use Section, Annual Meeting (August, 2018)
  • Hot Topics in Tax, Women in Insurance and Financial Services (July, 2018)
  • The Tax Cuts and Jobs Act: The Little we Know, SYK Seminar Series (June, 2018)
  • Tax Reform and Tracking Tax Legislation, Joint meeting of Eugene Estate Planning Council and Eugene-Springfield Tax Association. (May, 2018)
  • Oregon Legislative Update, Oregon State Bar Taxation Section (May, 2018)
  • Estate Tax Reporting for Property in Multiple Jurisdictions, Oregon Society of CPAs (June, 2017)
  • Introduction to Tax Aspects of M&A Transactions, American Bar Association, Business Law Section Annual Meeting, Montreal, Canada (April, 2016)
  • Tax Aspects of Settlements, Payments, and Releases, Oregon Law Institute, Employment Law Seminar (April, 2015)
  • Where it’s at: Nexus and Sourcing for a Brave New World, Oregon State Bar Taxation Section (March, 2015)
  • Perils of Portability, Oregon State Bar, Advanced Estate Planning and Administration Seminar (May, 2014)
  • IP/Computer Tax Issues: The Next Generation, OSB Computer and Internet Law Section (June, 2010)
  • Multistate Taxation, Lorman (March, 2008)
  • Nexus Trends and Emerging Gross Receipts Taxes, Portland Tax Luncheon, (February, 2008)
  • Multistate Update, Tax Institute (June, 2006)
  • 50 tips for advising businesses with 50 or fewer employees (April, 2006)

Emphasizing

  • Jurisdictional tax counsel and consulting
  • Estate planning
  • Working with midsize and large companies with a multi-jurisdictional footprint
  • Counseling regional and national companies involved in audits before the Oregon or Washington Departments of Revenue
  • Working with business owners on tax or planning issues for Oregon or Southwest Washington

Community Involvement

  • City of Tigard, Chief’s Advisory Panel (2023-2024)
  • Portland Center Sage, Volunteer Board Member (2023-Present)
  • Portland Japanese Garden Foundation Board, Volunteer Board Member (2020-Present)
  • Tigard Public Safety Advisory Board, Volunteer Board Member (2020-2022)
  • Junior Achievement of Oregon and Southwest Washington, Volunteer Board Member (2011-2019),
    • Executive Committee Member (2015-2019)
  • Portland Taiko, Volunteer Board Member (2009-2011)
  • CA$H Oregon, Volunteer Tax Preparation (2012)
  • Minds Matter, Volunteer Mentor (2008-2011)

Awards & Honors

  • Oregon State Bar, President’s Membership Service Award (2023)
  • Best Lawyers in America (Taxation) (2020-2023)
  • Oregon Super Lawyers, Super Lawyer (2020-2024)
  • Faculty Profile, Portland State University School of Business (2020)
  • Oregon Super Lawyers, Rising Star (2010-2016)
  • Up and Coming Lawyer, Daily Journal of Commerce (2011)
  • Mentor of the Year, Taxation Section, Oregon State Bar (2011)
  • Alumni Profile, Oregon Lawyer (2010)

Publications

  • Oregon Estate Planning With Forms, Co-Author with Anastasia Meisner, LexisNexis (1st Ed. December, 2023)
  • Corporate Activity is Still Taxing: The CAT is out of the Bag. OSB Business Law Section Newsletter (May, 2020)
  • The CAT for Oregon Ducks, University of Oregon Alumni Article (May, 2020).
  • Corporate Activity is Taxing: Oregon’s New Tax, OSB Business Law Section Newsletter (November, 2019)
  • 2018: The Year in Tax, OSB Business Law Section Newsletter (February, 2019)
  • Think About 2018 Taxes Now!  SYK Blog (January, 2019)
  • Ballot Measure 104: Oregon Gets Down and Dirty with What It Means to Raise Revenue, SYK Blog (October, 2018)
  • Life After Wayfair: Congress Steps In, SYK Blog (September, 2018)
  • Life After Wayfair: The States Begin to Respond, SYK Blog (August, 2018)
  • When “Use” ≠ “Use” – Hitting a Pothole at the Beginning of Oregon’s Vehicle Sales and Use tax Jurisprudence, SYK Blog (August, 2018).
  • TCJA Expands Contribution Options for ABLE Accounts, SYK Blog (July, 2018)
  • Breaking Down the Wayfair Decision for Oregon Businesses: Why you should now care about sales tax, SYK Blog (June, 2018)
  • Oregon Shifts Heavy Equipment Personal Property Tax Burden to Contractors starting in 2019, SYK Blog (May, 2018)
  • Decanting Chapter, Advising Oregon Trusts (Oregon State Bar, 2018)
  • GroundedDelinquent Tax US & International Travel, SYK Blog (April, 2018)
  • Dynasty Disasters – Intergenerational Wealth, SYK Blog (February, 2017)
  • Left Coast Economic Nexus, Oregon State Bar Tax Section Newsletter (February, 2013)
  • Tribal Leading Company Maintains Tax Exemption, Miller Nash Native American Law Focus, (February, 2011)
  • Cloudy With a Chance of Tax, Pacific Northwest Tax Wire, 2010
  • SB 498: Oregon Total Tax Retroactivity, Oregon Business Report (July, 2010)
  • Public Law 86-272: A Primer, Part I, Co-authored with Gary Holcomb, Tax Section Newsletter, December, 2004;
  • Public Law 86-272: A Primer, Part II, Tax Section Newsletter, (February, 2005);
  • Minimizing Sales Taxes for the Speculative Building in Washington, Pacific Northwest Tax Wire, 2008;
  • Keeping Confidences: Limitations of Accountant-Client Privilege, Pacific Northwest Tax Wire, 2009

Accessibility