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.
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.
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., 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 Gov. Jay Inslee. Ms. Marsh has a law degree from Seattle University School of Law (Cum Laude) and a Master of Laws 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.
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.
Chanvir (CJ) Singh
Chanvir Singh (CJ) joined the Board 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 reality brokerage firm. His legal experience includes his work with the Veterans Affairs, Office of Regional Counsel. Mr. Singh is an active member of the bar in Washington.
- Executive Director: Kate Adams
- Clerk of the Board: Marilyn First
- Records & Technology Manager: Rikki Bland
- Legal Assistant: Donna Oyama
- Legal Assistant: Noelani Gifford
- Legal Editor: Neil Savage