Board Members & Staff

The Washington State Board of Tax Appeals (Board), composed of three members appointed by the governor, is the state’s full-time administrative tax court that adjudicates a variety of tax-related appeals filed by taxpayers, taxing units, and county assessors.

Board Members

Carol A. Lien, Chair

Carol A. Lien was appointed to the Board on July 8, 2013, by Governor Jay Inslee. Ms. Lien is a graduate of Washington State University with a B.A. in Business and Economics. Her career began in the private sector for an air freight forwarder and later for Washington State Ferries as Terminal Operations Manager. In 1995, she began working as Clerk of the Board for the Board of Tax Appeals. Ms. Lien is an active member of Olympia Kiwanis Club serving as President in 2006/2007.

Marta B. Powell, Member

Marta B. Powell was appointed to the Board on March 8, 2012, by Governor Christine Gregoire. Ms. Powell is a graduate of the University of Washington School of Law, where she was invited to serve on the Washington Law Review. She has been a member of the Washington State Bar Association since 1995. Her legal career has included private practice, a six-year judicial clerkship with the Washington State Supreme Court, a two-year term as a staff attorney in its Office of the Court Commissioner, and service as an Assistant Attorney General representing the Department of Revenue in excise tax litigation and other tax matters.

Ms. Powell is a Phi Beta Kappa graduate of Agnes Scott College. She received a Ph.D. in English and Comparative Literature from Columbia University and an M.A. in English from the University of North Carolina at Chapel Hill.

Ms. Powell’s term has been extended through May 1, 2017.  


Tax Referees

Alejandro Sanchez

Alejandro Sanchez joined the Board in December 2012 and was named Senior Tax Referee in 2015.  Mr. Sanchez is a graduate of the Michigan State University College of Law, where he received a J.D., and the University of Washington School of Law, where he received an LL.M. in Taxation.  His legal career began in the private sector, where he focused  on federal tax practice.  Mr. Sanchez also graduated from the University of Michigan with a B.A. in Philosophy and has taken a number of accounting courses through the Foster School of Business.  He is a member of the Washington State Bar Association and the State Bar of Michigan.

Gilda R. Felizardo

Gilda R. Felizardo joined the Board in July 2005.  Ms. Felizardo is a graduate of Western Washington University, where she received her B.A. in Business and Economics.  She also holds an A.A degree in Accounting.  She began her career in 1982 with the Department of Licensing.  With the Department of Labor and Industries, she performed audits on worker’s compensation.  She was promoted as a Litigation Specialist and conducted reconsiderations of worker’s compensation audits.  She also collaborated with the Attorney General’s Office in testifying before the Board of Industrial Insurance Appeals.

Mark W. Pree

Mark W. Pree joined the Board in May 2016.  He is a graduate of St. Olaf College, where he received a BA in Economics; Gonzaga Law School, where he received a J.D.; and the University of Florida School of Law, where he received an LL.M. in Taxation.  Mr. Pree previously worked for the Washington Department of Revenue as an administrative law judge and for the Internal Revenue Service as a tax auditor and revenue agent in Minnesota. He practiced with private law firms in Wisconsin and is a member of that state’s bar.


  • Executive Director: Kate Adams
  • Clerk of the Board: Marilyn First
  • Records & Technology Manager: Rikki Bland
  • Legal Assistant: Donna Oyama
  • Office Assistant: Noelani Gifford
  • Legal Editor: Neil Savage