Mark D. Kimball

As Managing Shareholder and founder of MDK Law, Attorney Mark Kimball has been serving Seattle and Eastside clients for more than thirty five years. His practice is concentrated on corporate and real estate transactions, commercial litigation, business operations, and state, federal, and international tax law, and he is licensed to practice in Washington, New York and Texas, as well as the United States Tax Court and the United States Supreme court. Specific tax work includes advising clients on a variety of business operation matters, structuring tax-advantaged transactions, and representing clients before the United States Internal Revenue Service and OFAC, the Washington Board of Tax Appeals, and other taxing authorities including state-level authorities in New York and California. Tax savings for clients routinely exceed $200,000. Mark holds a post-doctoral LL.M. degree in Tax Law (in addition to his other post-doctoral work).

Although most of Mark’s work involves complex business transactions and tax planning, nationally and internationally, Mark Kimball also manages all litigation and appellate work.  High value litigation and appellate matters typically involve representation by both Mark Kimball and James Ware.

Mark serves as a consultant to other lawyers and firms on corporate, LLC, and tax matters, and has been retained as an expert witness for court cases by prominent Seattle firms. Representative expert witness cases have included opinions concerning operational disputes for corporations, and limited liability companies; cases in which Mark has testified also include offering expert opinions on law firm governance, with successful outcomes for these parties.  Mark assists leading small to large and high-growth companies in a variety of industries including those in the aerospace, computer hardware manufacturing, software creation and development, and the restaurant, liquor, real estate and property management industries.  Mark Kimball has many law firms and attorneys as clients in business and contract matters, and he has also represented political campaign organizations and companies doing business internationally. In addition to his law degree, Mark received a post-doctoral L.L.M. degree in Taxation from the University of Washington, and completed most academic work toward a Ph.D. in Tax Policy Studies. Clients are local, national and international.  Mark’s education and background includes representation in disputes involving protection of clients involving international substantive and procedural law.

Mark earned his second post-doctoral L.L.M. degree in Transnational Commercial Practice, and his International Law and Taxation presence continues to grow. He is a frequent speaker and lecturer, and has served on the faculties of more than 100 legal education, research, and academic conferences in the United States, Europe, and Latin America, including Cuba. Recent conferences include service as a speaker and expert on panels broadcast nationally to attorneys throughout the United States.  Recognized by the legal and business communities for outstanding legal services, Mark has received numerous awards and accolades, including Martindale-Hubbell’s highest-available rating (AV Preeminent/5.0); a 10.0 rating on Avvo; and recognition in numerous publications including Washington CEO Magazine, Seattle Met magazine, the Seattle Times, Top Ten Attorneys (by practice area), Distinguished Lawyers, and the Wall Street Journal.  Mark was recently invited to join, and has accepted, appointment as a Congress Fellow in the Austrian-based non-profit Center for International Legal Studies, where Mark has presented research on predicting political behavior in foreign settings using the well-established modelling of Historical Institutionalism.  These predictors have value to US-based businesses seeking to establish or defend a foreign presence, and the same modelling is also informative about potential future foreign tax law and tax law changes.

In addition, Mark recently received the most selective award accorded to attorneys in the United States by any rating or review process: Martindale-Hubbell’s Client Championship Award, which is limited to less than One Percent of attorneys, and unlike other rating services is based on an average required perfect 5.0 peer review by prominent attorneys and judges along with established and verified clients.  Mark hired, mentored and trained the firm’s younger attorneys, three of whom have received awards.

Personal

An avid traveler when he isn’t practicing law, Mark enjoys teaching American corporate law on a typically annual basis at European Universities involved in the E.U.’s ERASMUS program.  Favorite exploration sites include France, other European countries, including professional and academic work in Austria and the European Union, and the Middle East, including Jordan and Lebanon.  Mark also enjoys frequent travel to Latin America, including Chile, Brazil and Cuba, with established professional, academic and legal relationships in Havana.

Mark Douglas KimballReviewsout of 22 reviews Mark Douglas KimballClients’ ChoiceAward 2019 Mark Douglas KimballReviewsout of 22 reviews

Education

  • LL.M. Lazarksky University/Boston University, International Commercial Transactions, 2016
  • LL.M. University of Washington, Tax Law, 2004
  • J.D. – University of Washington, 1982
  • B.A. – University of Washington, Political Science & English, Cum Laude (1979)

Admissions

  • Washington (All State Courts)
  • U.S. District Court, Eastern and Western Districts of Washington
  • Court of Appeals for the Ninth District
  • U.S. Supreme Court
  • New York State Bar Association (all State Courts)
  • U.S. Tax Court
  • Texas (all State Courts)

Mark has also practiced Pro Hac Vice in California and Pennsylvania.

Associations & Memberships

  • Washington State Bar Association
  • New York State Bar Association
  • Midwest Political Science Association
  • Academy of Political Science
  • U.S. Supreme Court Bar
  • U.S. Federal District Court Bar
  • U.S. Tax Court Bar
  • Federal Bar Association

Publications & Speaking Engagements

Mark has served on the faculties of Continuing Legal Education (CLE) events and has presented at Academic Conferences locally and nationally, including Austria and Cuba. Recent events and conferences, and upcoming events at which Mark has served or will serve on faculty or which involve the presentation of academic research, are listed below. Publications authored or to which he contributed are also identified, along with the publisher’s information, if applicable.

  • National Business Institute, Tax and Corporate faculty member
  • Academy of Political Science, Member of the Academy
  • Midwest Political Science Association, Member
  • Eötvös Loránd University, Budapest, Hungary, Adjunct Faculty Professor of Law & Political Science (American Corporate law)
  • Escrow Association of Washington, CLE Instructor
  • Washington Association of Certified Public Accountants, CPE Instructor
  • Washington State Bar Association, CLE Instructor
  • Research and Academic Conferences in Washington, the United States, Europe and Latin America
  • Masaryk University, Brno Czech Republic, Adjunct Faculty Professor of Law

See More – Including Recent Conferences and Presentations –

  • National Business Institute CLE Course – 2019 Ethical Considerations and TRID Issues
  • National Business Institute CLE Course -2018 Tax Mistakes Made in Distribution, Allocation and Entity
  • National Business Institute CLE Course – 2018 Keeping Up With TRID Issues:  Ensuring they Don’t Hinder Real Estate Transactions.
  • National Business Institute CLE Course – 2018 Equity Financing Fundamentals
  • National Business Institute CLE Course – 2018 Top Business Financing Pitfalls to Avoid
  • National Business Institute CLE Course –  2018 Business Law: Top Challenges
  • National Business Institute CLE Course –  2018 LLC Operating Agreements Gone Wrong
  • National Business Institute CLE Course –  2018 LLCs from Start to Finish
  • National Business Institute CLE Course –  2018 Top 5 Real Estate Transaction Strategies That Get Results
  • National Business Institute CLE Course –  2017 Ultimate Guide to Expert Witnesses
  • National Business Institute CLE Course –  2017 Commercial Real Estate:  Overcoming Sticking Points
  • National Business Institute CLE Course –  2017 Negotiating Triple Net Leases
  • National Business Institute CLE Course –  2017 Advanced Estate and Trust Administration
  • National Business Institute CLE Course – 2017 Advanced LLC Issues
  • National Business Institute CLE Course –  2017 Advanced Real Estate Transactions
  • National Business Institute CLE Course –  2017 Top 8 LLC Mistakes to Avoid in Everyday Business Practices
  • National Business Institute CLE Course – 2016 Legal Ethics: Top Attorney-Client Mistakes
  • National Business Institute CLE Course – 2016 Handling the Sale of a Business
  • National Business Institute CLE Course – 2016 Washington’s Revised LLC Act – State Law Update
  • National Business Institute CLE Course –  2016 Title Insurance on Commercial Property
  • National Business Institute CLE Course –  2016 Real Estate Litigation in Washington – Ethical Considerations
  • National Business Institute CLE Course – 2016 Preventing Business Contract Disputes -Defining Indemnification
  • National Business Institute CLE Course – 2016 Handling the Sale of a Business – Ethics in Business Acquisitions
  • National Business Institute CLE Course – 2016 Effective Use of Medical Records – Ethics and Experts
  • National Business Institute CLE Course – 2015 Virtual Law Office – Legal Ethics Top Challenges
  • National Business Institute CLE Course – 2015 Top LLC Mistakes to Avoid in Everyday Business – Ethical Traps
  • National Business Institute CLE Course – 2014 Tax Exempt Organizations from Start to Finish – Liability and Ethics
  • National Business Institute CLE Course – 2014 Partnership and Shareholder Disputes – Strategic Drafting
  • National Business Institute CLE Course – 2014 Legal Ethics of Evidence – Sources of Authority
  • National Business Institute CLE Course – September 2014Sales and Use Tax in Washington
  • National Business Institute CLE Course – July 2014Construction Disputes: Effective (and Practical) Legal Negotiation Strategies
  • National Business Institute CLE Course – July 2014Title Workshop: From Examination to Commitment
  • National Business Institute CLE Course – June 2014Tax Exempt Organizations From Start to Finish
  • National Business Institute CLE Course – December 2013Illustrated Ethics: Case Studies to Avoid Legal Malpractice
  • National Business Institute CLE Course – September 2013Business Tax Planning Guide
  • National Business Institute CLE Course – August 2013Advanced Legal Issues in Real Estate
  • National Business Institute CLE Course – June 2013Retail, Office and Restaurant Leases: Key Provisions and Warranties
  • Organizations-in-Compliance/Live-Seminar/R-57
  • National Business Institute CLE Course – December 2012Tax Exempt Organizations From Start to Finish
  • National Business Institute CLE Course – November 2012Attorney’s Guide to Managing Clients
  • National Business Institute CLE Course – November 2012Resolving Title Issues: From Surveys and Liens to Restrictions and Authority
  • The Impact of Sarbanes-Oxley and the Era of Corporate Governance on Nonprofit Organizations How to Keep Tax-Exempt Organizations in Compliance
  • National Business Institute CLE Course – December 2011www.nbi-sems.com/SemTeleDetails.aspx/How-to-Keep-Tax-Exempt-Organizations-in-Compliance/Live-Seminar/R-57261ER%7C
  • Advanced Issues in Due Diligence – Ethics Advanced Title Insurance Issues – National Business Institute CLE Credit Course June 2011 www.nbi­sems.com/Details.aspx/Advanced-Title-Insurance-Issues/Course-Book-Hardcopy-/R-55452M0°/07C
  • Legal Ethics – NBI CLE Course 2010 www.nbi-sems.com/Details.aspx/LEGAL-ETHICS-Hot-Topics-and-Current-Events/Course-Book-CD-ROM-/R-54768CDR%7C
  • Ethical Considerations – How to Keep Tax-Exempt Organizations in Compliance – National Business Institute CLE Course – December 2010
  • Where We’ve Been and Where We Are: Recent Law, Rulings and Cases Concerning Limited Liability Companies Washington Association of Accountants 2010 Convention June 2010
  • Faculty, “Residential Real Estate Transactions From A To Z.” NBI CLE Course 2010
  • Navigating M&A Tax Procedures M&A Tax Procedures 2010 NBI CLE Course
  • Attorneys changing firm affiliations Legal Ethics: Hot Topics and Current Events NBI CLE Course 2010
  • Limited Liability Companies Formation and Operation of Limited Liability Companies NBI CLE Course 2010
  • Real Estate Closings Real Estate Closings A-Z: Navigate Your Closings with Confidence NBI CLE Course 2009
  • Limited Liability Companies LLCs: From Formation to Special Use NBI CLE Course 2009
  • Avoiding Ethical Issues Business Law from A to Z NBICLE Course 2009 www.nbi-sems.com/Details.aspx/Business-Law-From-A-to-Z/Course-Book­Hardcopy-/R-50576M0%7C
  • Limited Liability Companies Advanced LLC Issues NBI CLE Course 2009
  • Conference Paper Presentation: “Analysis of Legal-Philosophical Referents in the Study of International Commercial Policy Adoption”, VII Jornada Internacional de Derecho de Contratos. Havana, Cuba, 2008. Sponsor: Union Nacional de Juristas de Cuba, Havana, Cuba.
  • Faculty, “Helping Your Client Select the Best Entity Option”. Seattle, 2008.Sponsor: National Business Institute. Publication/Publisher: NBI, Eau Claire, Wisconsin.
  • Faculty, “LLC Trends and Developments.” Seattle, 2008. Sponsor:NBI, Eau Claire, Wisconsin.
  • Faculty, “Buying and Selling the Mom and Pop Business.” Seattle, 2007, NBI Eau Claire, Wisconsin.
  • Faculty, “Fully Utilizing the Advantages of Limited Liability Companies in Washington”. Seattle, 2007, NBI, Eau Claire, Wisconsin.
  • Faculty, “Legal and Tax Aspects of Investing in Real Estate.” Seattle, 2007, NBI, Eau Claire, Wisconsin.
  • Faculty, “Mastering Mergers and Acquisitions.” Seattle, 2007, NBI, Eau Claire, Wisconsin.
  • Faculty, “Essential Skills for Drafting LLC Agreements.” Seattle, 2007, NBI, EauClaire, Wisconsin.
  • Faculty, “Helping Your Client Select the Best Entity Option.” Seattle, 2007, NBI, Eau Claire, Wisconsin.
  • Faculty, “LLCs: From Formation to Special Uses.”  Seattle, 2007, NBI, Eau Claire, Wisconsin.
  • Presentation of Research: “Comparative Analysis of Tax Policy Legal Referents: A Proposal on the Relevance of Institutionalism. “Midwest Political Science Association Annual Conference. Chicago, 2007.Sponsor: Midwest Political Science Association, University of Indiana.
  • Faculty, “Advanced LLC Issues”. Seattle, 2007. NBI, Eau Claire, Wisconsin.
  • Faculty, “Fully Utilizing the S-Corporation”. Seattle, 2006, NBI, Eau Claire, Wisconsin.
  • Presentation of Research: “Legal-Philosophical Referents and Rational Choice Analysis in International Tax Policy Adoption: A Proposal on the Relevance of Historical Institutionalism in Comparative Case Analysis.” Conference on Salzburg, Austria, October 2006. Sponsor: Center for International Legal Studies, Salzburg.
  • Presentation of Research: “Kuhn’s Paradigm and the Relevance of Perception and Meaning in the Processes of Change and Policy Adoption”. Conference on Social Change, Baltimore, October 2006. Sponsor: Journal of Social Change.
  • Faculty, “Essential Skills for Drafting LLC Agreements.” Bellevue, 2006, NBI, Eau Claire, Wisconsin.
  • Presentation of Research: “Shifting Burdens in the Federal Tax System-Development of a New Study Paradigm.” Midwest Political Science Association Annual Conference. Chicago, April, 2006. Sponsor: Midwest Political Science Association, University of Indiana.
  • Faculty, “Fully Utilizing the Advantages of Limited Liability Companies in Washington”. Seattle, 2006, NBI, Eau Claire, Wisconsin.
  • Faculty, “Advanced LLC Issues.” Seattle, 2006, NBI, Eau Claire, Wisconsin.
  • Faculty, “Essentials of Section 1031 Exchanges”. Seattle, 2005, NBI, Eau Claire, Wisconsin.
  • Presentation of Research: “Social Science Methodologies in the Study of Tax Policy Development.” International Conference on Social Science Research. Orlando, December, 2005. Sponsor: Center for Policy & Practice, University of Indiana.
  • Faculty, “LLC’s and LLP’s in Washington.”Seattle, 2005. NBI, Eau Claire, Wisconsin.
  • Faculty, “Sophisticated 1031 Transactions in Washington”. Seattle, 2005, NBI, Eau Claire, Wisconsin.
  • Faculty, “Taxing Issues” (CLE). Seattle, 2004. Sponsor: Washington State Bar Association.
  • Faculty, “Contracting Animal Law” (CLE), Seattle, 2003. Sponsor: Washington State Bar Association.
  • Faculty, “Education Conference 2002 – Setting Business Practices” (CLE/CEU), Seattle, 2002. Sponsor: Escrow Association of Washington.

Honors & Awards

  • AV® Preeminent TM Peer Review Rated SM by Martindale-Hubbell®
  • Washington CEO Magazine, rated as a “Top Business Lawyer” in corporate and tax law, 2008
  • Seattle Met magazine, rated as a “Top Business Lawyer” in corporate law
  • Corporate Counsel & National Law Journal, “2012 Top Rated Lawyers”
  • Wall Street Journal/Seattle Times, “Legal Leaders: 2013 Seattle Top Attorneys”
  • Platinum Client Choice for Martindale-Hubbell®
  • AVVO Rating 10.0 Top Attorney
  • AVVO Client’s Choice Award 2019
  • Lawyer’s of Distinction Award 2019

Representative Matters

  • Mark Kimball successfully coordinated prosecution of a civil case against an EB-5 visa promoter, and secured the recovery of funds by developing a strategy to restrain the defendants from removing funds.  As a result, MDK Law's clients recovered actual cash, as opposed to being left with an unrecoverable judgment

 

  • Obtained judgment against the creator of an EB-5 Regional Facility for violation of the Washington State Securities Act. On summary judgment, Mark Kimball and MDK Law were able to show that the creator of the investment scheme made material misrepresentations in the Private Placement Memorandum for the Project and that the investor’s reliance on those misrepresentations was reasonable. The total judgment amount exceeded $750,000.00.

 

  • Successfully obtained a defense verdict in an LLC member dispute in which the plaintiffs sought contribution and indemnification from MDK Law’s clients for two failed liquor store ventures. The plaintiffs in this action sought approximately $300,000.00 in contribution and sought indemnification for a potential liability of over $600,000.00. Farnoosh Faryabi served as second chair in this matter.

 

  • Mark and other MDK Law attorneys obtained a $300,000.00+ judgment through summary judgment for an international fishing rod manufacturer against a Texas based retailer for breach of the parties’ contract and breach of the owner’s personal guaranty. Mark and co-counsel James then successfully defeated the retailer’s appeal to Division I of Washington’s Court of Appeals and subsequently assisted Texas counsel with the enforcement of the judgment. GLV Int'l, Inc. v. Am. Rodsmiths, Inc., No. 67956-2-I, 2013 Wash. App. LEXIS 123 (Ct. App. Jan. 22, 2013)

 

  • Made new Washington case law by successfully arguing that a party's claim for negligence and breach of contract for the improper preparation of tax returns accrues when the taxing authority completes its administrative review of an assessment, not when the assessment is first issued. Murphey v. Charles D. Grass, CPA & Assocs., PS, 164 Wn. App. 584, 267 P.3d 376 (2011). This case was of critical relevance to Mark's work as a specialized tax attorney.

 

  • Successfully defended a 25,000-employee international technology company from unpaid commissions claims.

 

  • Obtained a dismissal of an assessment by Washington’s Department of Revenue against a Kirkland based national moving company for its purported failure to collect retail sales tax on packing equipment. After Mark & MDK Law submitted the brief to the Board of Tax Appeals, the Department stipulated to a dismissal of the assessment.

 

  • Mark and MDK Law also successfully litigated reversal of a $160,000.00 DOR assessment before the Board of Tax Appeals for an online hookah and shisha tobacco wholesaler for purported unpaid Other Tobacco Products (“OTP”) tax.

 

  • Mark, working with then Associate James Ware (now a shareholder) obtained a reversal and remand from Division II of Washington’s Court of Appeals of an order granting summary judgment against a hard-money lender for purportedly failing to abide by the terms of the loan agreement. The reversal and remand erased a $300,000+ judgment against the hard money lender. Hoss Mortg. Inv'rs, Inc. v. Senator, LLC, No. 37960-1-II, 2010 Wash. App. LEXIS 389 (Ct. App. Mar. 2, 2010)

 

  • Mark and MDK Law also successfully prosecuted a derivative action against the majority member of an LLC for various self-dealings and mismanagement of LLC funds. In the judgment the trial court found that the majority member of the LLC was not entitled to any of the assets of the LLC upon judicial dissolution because it was proven at trial that his capital account was negative.

 

  • Obtained judgments and refunds for investors in Washington, Massachusetts, Oregon and California against national real estate syndicators using deceptive marketing and management practices in LLC-based real estate investments

 

  • Made new Washington case law by successfully arguing that a party's claim for negligence and breach of contract for the improper preparation of tax returns accrues when the taxing authority completes its administrative review of an assessment, not when the assessment is first issued. (James Ware also worked on this matter)

 

  • Successfully defended a 25,000-employee international technology company from unpaid commissions claims (James Ware also worked on this matter)

 

  • Defended a national equipment leasing company from a Washington tax assessment for alleged unpaid B&O taxes

 

 

  • Defeated an “Anti-Slapp” claim against an Internet-based marketing company after it claimed defamatory statements were published online (James Ware also worked on this matter)

 

  • Forced King County Elections to put a ballot measure reducing the size of the King County Council onto the ballot and to use the campaign organization’s original proposed language