Dan Eller is a fellow in the American College of Tax Counsel who assists clients with tax and business law issues in both transactions and controversies. His transactional practice emphasizes choice of entity and formation, mergers and acquisitions, real property development, and tax-exempt entity formation, qualification and operation. On the controversy side, Dan has handled a wide variety of tax collection and controversy matters, both federally and at the state level in Oregon and Washington. He has litigated cases before both the United States Tax Court and the Oregon Tax Court, where he formerly was a judicial clerk.

Since the enactment of Oregon’s Corporate Activity Tax (“CAT”), Metro Supportive Housing Services Tax (“SHS”), and Multnomah County Preschool for All Tax (“PFAT”), Dan has been at the forefront of the implementation of the CAT, SHS, PFAT, as well as other new taxes. He is a frequent speaker on these topics. Additionally, Dan has authored and co-authored a number of articles on the development of these taxes. For more on the CAT, please refer to those articles here. To be added to our email list of tax updates, please contact Dan at [email protected].

Dan is an Adjunct Professor at Lewis and Clark Law School and an Adjunct Instructor in the School of Business Administration at Portland State University. 

"Almost 20 years ago, Mark Stayer was referred to us for real estate transactions. We have ‎used him ever since in multiple states. Recently we have also had the pleasure of working with Dan Eller on tax questions. In ‎every case they have been very professional and a pleasure to work with.‎"

-INDIVIDUAL

Bar Admissions

• Oregon State Courts
• Washington State Courts
• United States Tax Court
• United States Court of Appeals, Ninth Circuit
• United States Court of Appeals, Federal Circuit
• United States Court of Federal Claims
• United States District Court, District of Oregon
• United States District Court, Eastern District of Washington
• United States District Court, Western District of Washington
• United States Supreme Court

Education

• University of California at Los Angeles, Bachelor of Arts degree in Business Economics (1992)
• Portland State University, Master of Science degree in Financial Analysis (2001)
• University of Washington School of Law, LL.M., Taxation (2008)
• Lewis & Clark Law School, Juris Doctor degree, cum laude (2004)

• The American Rescue Plan Act of 2021: What to Know About COBRA and PPP Changes

  By Dan Eller |March 2021

• CARES Act Questions for the Technology Industry (Updated 06/15/2020)

  By Dan Eller |June 2020

• CARES Act Questions for the Technology Industry (Updated 6/9/2020)

  By Dan Eller |June 2020

• Washington State Supreme Court Upholds Capital Gains Tax
• New Oregon Agriculture Overtime Requirements and Tax Credits Begin January 1, 2023
• Issues to Consider for Estate Planning and Business Transitions Before Year-End
• OP-ED: How the Real Estate Industry Benefits From the Inflation Reduction Act
• The Lender’s Role in the PPP Loan Review Process
• PPP Loans: Changes of Ownership, Asset Transactions, Mergers, and Death of Borrowers or and Owner
• What to Know About PPP Appeals and Next Steps (updated 02/24/2022)
• Enactment of SB 164 and Changes to Oregon’s Corporate Activity Tax          
• Estate Planning and Business Transition Issues Not to Overlook Before Year-End
• Asking for Forgiveness: Further Revised PPP Loan Forgiveness Applications and Guidance (Updated 08/12/2021)
• First Draw PPP Loans $2 Million and Up and the PPP Necessity Questionnaires 
• First Draw Loans at or Over $2 million—SBA Discontinues Use of Necessity Questionnaires and What Is Next
• 10 Things to Know about Second Draw PPP Loans as Updated for the Economic Aid Act and the ARP Act (Updated 5/5/2021)
• What to Know about the Paycheck Protection Program, Round Two – First Draw PPP Loans (Updated 5/5/2021)
• Washington Enacts Excise Tax on Gains from the Sale or Exchange of Certain Capital Assets
• PPP Ineligibility Update: Businesses Ineligible for First Draw and Second Draw PPP Loans (Updated 4/8/2021)
• Why You May Want to Wait to File for PPP Loan Forgiveness and Other Tips (Updated 3/25/2021)
• American Rescue Plan Act: Changes to Paycheck Protection Program, Certain Tax and ERISA Provisions, and Other Small Business Relief
• PPP: Changes by the Biden-Harris Administration
• PORTLAND OR: Metro Supportive Housing Services Tax & Preschool for All Tax
• Updated Key Considerations for PPP Documentation under the Economic Aid Act
• Initial Takeaways and Agency Guidance for the Latest PPP Updates
• Grounds for SBA Review, the SBA Loan Review Process, and Borrower Items
• Consolidated Appropriations Act, 2021: Tax Update
• Highlights of PPP Loan Items in the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act and 2021 Consolidated Appropriations Act (Updated 01/06/2021)
• Ten Things to Know About the PPP Loan Forgiveness Applications (Updated 12/30/2020)
• Estate Planning and Business Transition Issues Not to Overlook Before the Year-End (Updated 12/11/20)
• Big News from the IRS Regarding PPP Loan Forgiveness and the Taxability Related Expense Deductions (Updated 01/07/21)
• Five things Portland businesses should consider before applying for PPP loan forgiveness
• Oregon CAT: Administrative Rules Hearing Set for November 24, 2020
• Oregon CAT: Oregon Department of Revenue Releases Anticipated Draft Rules
• Oregon Department of Revenue to Allow Paper Returns and Documents to be Signed via Facsimile
• Oregon Department of Revenue Provides Tax Relief for Victims of Oregon Wildfires
• Oregon CAT: The DOR Issues Draft Rules Regarding the Sourcing of Motor Carrier Transportation Services and Farming Operations
• IRS Provides Tax Relief for Victims of Oregon Wildfires
• Department of Treasury Issues Guidance Regarding Payroll Tax Deferral
• Tribal Entities and the Main Street Lending Program
• Oregon Department of Revenue Finalizes Second Set of Permanent Oregon Corporate Activity Tax Rules, and Other Tax Updates
• OP-ED: At Multiple Levels, These are Taxing Times
• Paycheck Protection Program Portal
• CARES Act Questions for the Technology Industry 
• CARES Act Questions for the Manufacturing, Distribution and Retail Industry
• CARES Act Questions for the Agricultural Industry 
• CARES Act Questions for the Real Estate and Construction Industry 
• CARES Act Questions for the Transportation, Ports, and Maritime Industries 
• SBA Issues Additional PPP Rules on Effect of State and Local COVID-19 Orders and Other Items on Loan Forgiveness
• Oregon CAT: Oregon Department of Revenue Extends Time for Public Comment for Administrative Rule and New Oregon CAT Bill in Special Session
• SBA Offers Further Guidance on PPP Loan Forgiveness
• Noteworthy Amendments to the PPPFA Interim Final Rules
• Oregon CAT: Oregon Department of Revenue Addresses Good Faith Effort Standards for Penalty Waivers for Underpayments of Estimated Payments
• Oregon CAT: Oregon Department of Revenue Adds Two New Draft Rules to Website That Will Be Filed as Permanent Rules
• Oregon CAT: Good News
• Oregon CAT: Draft Rule Regarding the Sourcing of Commercial Activity for Financial Institutions in This State
• IRS Issues Guidance Regarding PPP Loan Forgiveness and Deductibility of Expenses
• Oregon Department of Revenue Issues First Batch of Permanent Oregon Corporate Activity Tax Rules
• Oregon Department of Revenue to Increase Estimated Tax Payment Threshold from $5,000 to $10,000, and Other Changes Related to the Oregon Corporate Activity Tax
• Oregon Extends Additional Tax Filing Deadlines
• Oregon CAT: Oregon Corporate Activity Tax (“CAT”) Permanent Rulemaking to Begin May 1
• Schwabe CARES Act FAQ
• CARES Act Resources
• COVID-19: Taxing Authorities Make Moves to Address COVID-19
• Tax Authorities Continue to Make Moves to Address COVID-19
• Oregon CAT: Recent Updates to the Oregon CAT in Light of COVID-19
• Oregon CAT: DOR Issues Third Round of Temporary Rules
• Oregon CAT: DOR Issues Draft Labor Cost Subtraction Rules
• The DOR Schedules “Education Tour” and Issues Additional Informal Guidance
• The DOR Issues Second Round of Temporary CAT Rules
• Opportunity Zones, Part One: Background and Basics
• Oregon CAT: Draft Rules Regarding the Wholesale Groceries Exclusion, the Retail Sale of Groceries Exclusion, and Property Resold Out of State
• Oregon CAT: First Round of Temporary Rules and Draft Rule Regarding Motor Vehicle Resale Certificates
• DOR Guidance for CAT Tax
• Oregon's New Tax - CAT (update)
• DOR Issues First Round of Administrative Guidance
• OP-ED: It’s An Important Time For Investments In Opportunity Zones
• Proposed Tax Regulation for Qualified Opportunity Zones Released
• Breaking News: Supreme Court Opens Door to Sales Taxation of Online Sales
• Schwabe CPA Shoptalk: 8 Takeaways
• Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Real Estate and Construction Industry?
• Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Transportation, Ports and Maritime Industry?
• Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Healthcare Industry?
• Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Manufacturing, Distribution and Retail Industry?
• Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Agriculture Industry?
• Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Technology Industry?
• Tax Reform: Summary of Tax Cuts and Jobs Act
• OP-ED: It’s Time to Review That Partnership/Operating Agreement
• OP-ED: Tax issues affecting a transition to a key employee
• Taxation in Popular Culture: The Big Lebowski
• Taxation in Popular Culture: National Treasure Franchise
• Tax Consequences of Selling Patents as Part of a Transition
• Taxation in Popular Culture: Pursuit of Happyness

Seminar

• Portland Chapter CFMA Tax Update
• 2022 State of Manufacturing in the PNW Forecast Series: 2022 Tax Insights + Regulatory Roadblocks
• Broadbrush Taxation: Tax Law for Non-Tax Lawyers: Federal Tax Update
• Washington (State and Federal) Tax Update
• Tax and Estate Planning Roundtable
• Oregon CAT Update for Real Estate
• Oregon Corporate Activity Tax (CAT) Update
• Tax Treatment of PPP Loan Forgiveness
• Manufacturers' Roundtable: 2021 Tax Update
• Schwabe's CPA ShopTalk | Washington
• Schwabe's CPA ShopTalk | Oregon
• Pacific Tax Virtual Institute 2020
• Northwest Federal Tax Conference
• Portland Luncheon: Corporate Activity Tax
• Oregon Sales Taxes? The New Oregon and Portland Taxes on Gross Receipts
• Webinar: Employment Law COVID-19 Updates
• What Contractors Need to Know About the Paycheck Protection Program (PPP)
• Tax Implications of the CARES Act
• Oregon Sales Taxes? The New Oregon and Portland Taxes on Gross Receipts
• Oregon Corporate Activity Tax (CAT)
• How CAT Affects Architecture Firms and their Clients
• Oregon Corporate Activity Tax (CAT)
• MTC Lunch Series
• Corporate Activity Tax (CAT) Seminar
• Commercial Real Estate Leases Conference
• Annual Business Meeting
• OCAPA Winter Workshop 2020
• NWUCA General Meeting
• Rogue Valley Building Opportunity Conference
• Real Estate Connection Presents: Tax Cuts? What They Mean for the Real Estate Industry
• CPA Shoptalk - Vancouver