Board Members & Staff

The Washington State Board of Tax Appeals (WSBTA), 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 WSBTA. Ms. Lien is an active member of Olympia Kiwanis Club, serving as President in 2006/2007.

Alejandro Sanchez, Vice Chair

Alejandro Sanchez was appointed to the Board on May 9, 2017, by Governor Jay Inslee. Mr. Sanchez is a graduate of the Michigan State University College of Law, where he received a J.D., cum laude, 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.

Lisa Marsh, Member

Lisa Marsh was appointed to the Board on May 12, 2017, by Governor Jay Inslee.  Ms. Marsh has a bachelor’s degree in Society and Justice from the University of Washington; a J.D., cum laude, from Seattle University School of Law; and an LL.M. in Taxation from the University of Washington.  Her prior roles have included serving Washington citizens as an Administrative Law Judge, Assistant Attorney General, Tax Chief, Chief Information Officer, Deputy Commissioner, and Senior Policy Advisor.

Ms. Marsh is a current member of the Washington State Bar, U.S. Tax Court, and the U.S. District Court, Western District of Washington.  While having practiced law solely within Washington state, Ms. Marsh is a former member of the Oregon, Texas, Nebraska, North Dakota, Minnesota and District of Columbia state bar associations.

Ms. Marsh and the teams with which she has worked have been recognized both at the state and national level with 15 different individual and team awards, including the Performance Excellence in Tax Operations and the Unemployment Insurance Innovation Award for Integrity from the U.S. Department of Labor, the Workforce System Customer Service Award from the International Association of Workplace Professionals, the James F. Walls Team Award (twice) from the National Association for State Workforce Agencies, the Excellence in Washington State Government Leadership Award, and the Governor’s Distinguished Leadership Award.

Tax Referees

Gilda R. Felizardo

Gilda R. Felizardo joined the WSBTA 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.

Mark W. Pree

Mark W. Pree joined the WSBTA in May 2016.  He is a graduate of St. Olaf College, where he received a B.A. 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 State 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.

Chanvir Singh

Chanvir Singh (CJ) joined the WSBTA in August 2017.  He is a graduate of the Willamette University College of Law, where he received a J.D, and he is currently completing his LL.M. in Taxation at the University of Washington School of Law.  Before attending law school, Mr. Singh gained experience in property valuation matters working as a Real Estate Broker with a national realty brokerage firm.  His legal experience includes his work with the Veterans Affairs Office of Regional Counsel.  Mr. Singh is a member of the Washington State Bar Association.

Brenda Valentine

Brenda Valentine joined the WSBTA in April 2018.  Ms. Valentine previously served as a tax referee for the WSBTA between 2005 and 2012.  Prior to her return to the WSBTA, Ms. Valentine served as an administrative law judge for the Washington State Department of Revenue and worked in private practice.  Ms. Valentine graduated with a B.A. in History/Political Science from Webster University in St. Louis, Missouri.  She earned her J.D. from the University of Missouri-Columbia.  Ms. Valentine is licensed to practice law in Washington State.  In addition, Ms. Valentine is authorized to practice before the United States District Court, Western District of Washington

Executive Director

Kate Adams became the Executive Director of the WSBTA in September of 2015.  Prior to her work at the WSBTA, Ms. Adams worked as a tax policy specialist for the Washington State Department of Revenue, as an Assistant Attorney General for Washington State in the Revenue Division, and as a private practice attorney with a focus on business and tax issues.   She received her J.D., cum laude, from Seattle University School of Law in 2000.


  • Executive Projects: Marilyn First
  • Legal Assistant: Donna Oyama
  • Hearings Coordinator: Noelani Gifford
  • Appeals Processing: Jessica May
  • Legal Editor: Neil Savage