Income Tax Advisory Workgroup Members

Representative April Berg (Chair, House Finance Committee)

She/her/hers

Representative April Berg is the Chair of the House Finance Committee, where she oversees legislation related to state and local revenues. She also serves as a member of the House Appropriations Committee, the Economic and Revenue Forecast Council (ERFC), and the Joint Legislative Audit and Review Committee (JLARC).

Representative Ed Orcutt State Representative (20th District)

Representative Ed Orcutt serves in the Washington State House of Representatives, representing the 20th Legislative District, and is the Ranking Member on the House Finance Committee.  Having served in the legislature for 25 years and as a small business owner for more than 17 years, he brings extensive experience in state and local tax policy, state revenues, and issues affecting Washington’s taxpayers, employers, and the economy.  Rep. Orcutt has consistently opposed the adoption of a state income tax and believes Washington’s tax structure should promote economic growth, accountability, and opportunity.  As a member of the Income Tax Advisory Workgroup, Rep. Orcutt will contribute a perspective focused on minimizing the impacts of income taxation on individuals, businesses, and the broader state economy. His appointment to the workgroup reflects his role in providing legislative oversight and does not indicate support for the income tax established by the Legislature.

Senator Noel Frame (Vice Chair of Finance, Ways & Means Committee, Washington State Senate)

She/her/hers

Noel Frame has represented the people of the 36th Legislative District since 2016, first as their State Representative and now as State Senator. She is the Vice Chair of Finance for the Senate Ways & Means Committee and former Chair of the House Finance Committee. She has been deeply involved in tax reform efforts for more than 15 years, including co-chairing the Tax Structure Work Group, a bipartisan, multi-agency effort focused on the advantages and disadvantages of the state's current and potential tax structure to inform recommendations to improve Washington State’s tax structure to benefit individuals, families, and businesses in Washington State. She co-sponsored Senate Bill 6346 and was deeply involved in developing it throughout the legislative process.

Tim Jennrich (Senior Assistant Director of Tax Policy, Department of Revenue)

He/him/his

Tim oversees the Department’s Administrative Review and Hearings, Interpretations & Technical Advice, Legislation & Policy and Research & Fiscal Analysis divisions, as well as the Department’s Tribal Partnership Program and Legislative & External Affairs programs. He is responsible for the overall development of agency tax policy.

Tim has worked for the Department for 20 years, bringing his legal and policy expertise to a variety of tax policy positions, including tax policy specialist and Assistant Director for both the Legislation & Policy and Interpretations & Technical Advice divisions. He also has played an important role in representing Washington in the multi-state arena.

Tim received his law degree from Seattle University, a master’s in taxation from the University of Washington, and is an active member of the Washington State Bar Association.

Bryan Kelly (Assistant Director of Audit, Department of Revenue)

Bryan began his career with Revenue in 2002 working in the Seattle & Tacoma Field Offices as a Revenue Auditor after graduating from Washington State University.  With an education in both Accounting and Management Information Systems, Bryan later promoted to Audit Program Support Manager where he helped advance technology and tools for auditors/managers, and lead improvements in audit selection, databases, and training.  Bryan has helped lead the Audit division through promoting as the Regional Audit Manager in 2016 and then to the Assistant Director in 2024.  Bryan works on numerous interdivisional teams and is a leader nationally serving as chair of the Multistate Tax Commission’s Nexus Committee. With years of DOR experience, he brings knowledge experience to tax administration and being thoughtful to future reporting and verification of this new tax. 

Morgan Montes (Innovation Administrator, Department of Revenue)

She/her/hers

Morgan manages the Revenue’s Office of Efficiency and Accountability and oversees the Department’s change management, continuous improvement, and data-driven decisions programs. Morgan has worked in the public sector for over 17 years and has led strategic initiatives and transformative projects. She has a master’s in public administration and professional certifications in change management, strategic planning, continuous improvement, and Agile.

Dan Jensen (Senior Assistant Attorney General, Attorney General Office)

He/him/his

Dan is currently the division chief for the Revenue and Finance Division of the Washington State Attorney General’s Office. The Revenue and Finance Division represents twenty different Washington State agencies, boards, and commissions, including the Department of Revenue. Before joining the Attorney General’s Office, Dan managed the Department’s internal appeals process where he began his career in Washington State government. Dan has worked in state and local taxation for over twenty years, serving in a variety of roles including tax analyst, tax review officer, assistant attorney general, policy and operations manager, administrative review manager, and assistant director. Dan’s experience spans virtually every aspect of legal and policy work in state tax administration. 

Sharon Harvey Hughes (Legislative Affairs and Policy Director/Tribal Liaison, Office of Minority & Women’s Business Enterprises) 

She/her/hers 

Sharon Harvey Hughes is the Legislative Affairs and Policy Director, and Tribal Liaison at the Office of Minority and Women’s Business Enterprises (OMWBE). Ms. Hughes joined OMWBE in 2020 as the Certification Compliance and Training Analyst before leading the Certification team as the Assistant Director of Certification. Ms. Hughes has a law degree and Business Law Concentration certificate from the University of Baltimore School of Law in Maryland and has lived in Washington State for more than a decade. 

Rachel Knutson (Senior Budget Advisor, Office of Financial Management)

Rachel Knutson is the Senior Budget Advisor for Revenue at the Washington State Office of Financial Management, a role she has held since 2019. With 17 years of service in Washington State government, Rachel brings extensive expertise in tax policy development, state budgeting, and revenue forecasting. Her diverse public sector career includes prior roles as a Tax Policy Specialist for the Washington State Department of Revenue and as the State Freight Planner for the Washington State Department of Transportation. Rachel holds a Bachelor of Science in Economics from the University of Puget Sound and a Master of Science in Economics from Oregon State University.

Kimberly Anderson (Attorney, Ballard Spahr)

She/her/hers

Kimberly Anderson is an experienced tax attorney in Ballard Spahr’s Business and Transactions Department. She represents clients nationally on state and local tax (SALT) issues, including planning and strategy, audit defense and controversy, and tax litigation. Kimberly is deeply experienced in administrative tax issues ranging from gross receipts, the business and occupation (B&O) tax, retail sales tax and use tax, real estate transfer and real estate excise taxes (REET), ad valorem property tax, and the Washington capital gains.

Before joining the firm, Kimberly spent over a decade at the Washington State Department of Revenue, most recently as an experienced senior manager and program coordinator of the Department’s Administrative Review and Hearings Division (ARHD) (formerly the Appeals Division). In that role, Kimberly served as Director’s Designee on all executive-level reviews and as liaison to the operating divisions (Audit, Compliance, Taxpayer Account Administration, Working Families Tax Credit, Taxpayer Information and Education now part of the Interpretations and Technical Advice Division). She started her department career as an administrative law judge (ALJ), then as a tax review officer (TRO), and then as a policy and operations manager supervising TROs.

Prior to serving in government roles, Kimberly worked at a law firm, where she advised clients regarding federal and state and local tax issues; drafted transactional documents and court pleadings; and collaborated on tax issues with attorneys in the business and employment, trusts and estates, and real estate practice groups.

Kimberly gained additional experience as an adjunct law professor for the Seattle University School of Law teaching a State and Local Taxation course, as an attorney adviser to the Honorable Juan F. Vasquez at the U.S. Tax Court, and as a law clerk for the Revenue Division of the Washington State Office of the Attorney General.

Josh Gabel (Treasurer, Snoqualmie Indian Tribe)

He/him/his

Josh Gabel proudly serves as Treasurer for the Snoqualmie Tribal Council, Vice Chair of the Department of Revenue’s Tribal Tax Advisory Group, and Chair of the Taxation Committee at Affiliated Tribes of Northwest Indians. Prior to his work in tribal government, Treasurer Gabel held roles at Amazon and HomeStreet Bank, bringing private-sector and enterprise experience to Tribal treasury policy. He is active in government-to-government collaboration to build more durable and resilient communities for the next seven generations. To this workgroup, he brings both regional and national tribal tax policy perspective. He is a graduate of the University of Washington and was born and raised on Snoqualmie Ancestral Lands.

Bob Mahon (Partner and U.S. Tax Lead, Ashurst Perkins Coie)

He/him/his

Robert (Bob) L. Mahon is a partner and U.S. Tax Lead at Ashurst Perkins Coie, a law firm with more than 3,000 lawyers in 52 offices in 20 countries. With nearly 30 years of experience in state and local taxation, he advises clients on a broad range of tax planning, controversy, and compliance matters. Bob is a past president of the Washington State Bar Association Taxation Section, a member of the ABA Tax Section's State and Local Tax Committee Executive Committee, a member of the Washington Department of Revenue's Business Advisory Council, and a Fellow of the American College of Tax Counsel. Bob has taught state and local taxation as an Adjunct Professor at the University of Washington School of Law for more than 25 years and serves on the Executive Committee and Board of Trustees of the Seattle Metropolitan Chamber of Commerce.

Adam Cline (State and Local Tax Principal, Barkertilly)

Adam is a Washington CPA who has focused his professional career on state and local tax (SALT) advisory services.  Adam graduated from Western Washington University with a Bachelor of Arts in Accounting with Honors, the University of Washington with a Graduate Tax Degree, and Adam also obtained a SALT Certificate from Georgetown University Law Center.  Adam started his professional career at KPMG in the Seattle office, focused on SALT advisory services, and left KPMG to join Moss Adams in the Seattle office to continue to focus on SALT advisory services.

Adam made partner at Moss Adams in 2015 and led the pacific northwest SALT practice as well as indirect tax services for the firm for the last couple of years.  Moss Adams merged with Baker Tilly in 2025, and Adam has continued to lead the pacific northwest SALT practice as well as the indirect tax practice for the combined firm, in addition to several national risk management responsibilities on which Adam leads out, specific to specialty tax advisory services.  Adam’s areas of focus in practice are Washington-based taxes on businesses and individuals as well as multistate indirect taxes across a broad array of industries and multistate income and franchise taxes on businesses and individuals.  Adam brings with him a deep working knowledge of multistate and by-state taxation of both business activities and individuals for purposes of tax planning, compliance, remediation, controversy representation, refund claims, and strategic advice.  Adam is also a frequent collaborator with the Washington Department of Revenue across a broad range of topics.

Bea Nahon, CPA CGMA (Partner, Sweeney Conrad)

She/her/hers 

Bea Nahon, CPA, CGMA is a principal at Sweeney Conrad in Kirkland. She received her BA-Business Administration-Accounting from the University of Washington and has practiced as a licensed CPA for nearly 5 decades. Her CPA career began at a mid-size firm in Seattle, followed by 35 years as the CEO of her own firm, then joining Sweeney Conrad in 2017. Her experience in Federal and state taxation includes deep specialization in pass-through entities, multi-state businesses and complex ownership structures, with particular emphasis in real estate, high wealth, professional services, retail and wholesale, mergers and acquisitions, estates and trusts, and tax-exempt organizations. She is a past chair of the Washington Society of CPAs and a past board member of the American Institute of CPAs. She also holds the CGMA accreditation from the AICPA and with her management expertise, she has also served on multiple state and national committees, including the AICPA Private Companies Practice Section Executive Committee, she has an even broader perspective on practice management for CPAs and how they and their clients implement and adapt to change. 

Bob Underhill (President/Shareholder Underhill McLaughlin Hanson Lindblom P.C.)

Bob graduated from the University of Missouri with degrees in Accounting (1974) and Law (1977). He is a member of the Missouri Bar and the Washington Society of Certified Public Accountants, and is a registered investment advisor. He spent nearly 25 years with an international accounting firm, heading its Pacific Northwest Private Client Services practice.

Bob has served several terms on the board of directors of the Washington Society of Certified Public Accountants, having chaired the Government Affairs Committee and several legislative task forces. He was President of the Washington Society of CPAs in 2004-2005. He was also a member of the Council of the American Institute of Certified Public Accountants.

He is a member of the Estate Planning Council of Seattle and the University of Washington and Seattle University Planned Giving Committees. Bob serves on the boards of Northwest Bank and is a former board member of the University of Washington Foundation.

Bob counsels families, executives and closely held businesses on income tax and family wealth matters, financial planning, estate planning and executive compensation arrangements.

Brian K. Sims (President, United Visual Communications Group)

Brian Sims serves as President of United Visual Communications Group, a Washington-based organization operating across manufacturing, construction services, printing, and specialty contracting. He brings extensive experience in business leadership, financial management, workforce development, and long-term strategic planning. As a business owner and employer, Brian has firsthand experience navigating the impact of tax policy on investment decisions, job creation, capital expenditures, and economic growth. He is particularly interested in promoting tax policies that support a competitive business environment while maintaining fiscal responsibility and sustainable public revenues. Through his participation on the Income Tax Advisory Workgroup, Brian contributes a private-sector perspective focused on practical implementation, economic competitiveness, and the real-world effects of tax policy on businesses and working families. 

Sonjia Barker (State and Local Tax Principal, CliftonLarsonAllen LLP)

Sonjia Barker, CPA, is a State and Local Tax Principal with CLA (CliftonLarsonAllen LLP) based in the Pacific Northwest offices. She has more than 25 years of experience assisting businesses and individuals with complex state income and indirect tax matters, including nexus, apportionment, domicile and residency, sales and use tax, and Washington's unique business and occupation (B&O) tax. Her background includes leadership in public accounting as well as prior service with the Washington State Department of Revenue and the City of Kent, providing her with a unique understanding of tax issues from both taxpayer and regulatory perspectives. She frequently advises clients on multistate tax planning, compliance, audit defense, and controversy matters, helping organizations navigate evolving state tax laws and manage risk. She brings to the workgroup practical insights on tax administration, policy implementation, and the real-world challenges faced by taxpayers and tax authorities alike

Neil Strege (Vice President, Washington Roundtable)

Neil Strege is Vice President of the Washington Roundtable, a public policy research and advocacy group comprised of senior executives of major Washington state employers. Neil has worked on fiscal policy, tax and regulatory issues at the Roundtable for almost 15 years.  For much of that time, he has served as Vice Chair of the Washington Research Council, Washington’s most prominent business supported research non-profit focused on tax and fiscal policy.  He’s interested  in making sure the implementation of the income tax provides clear guidance as is fair to taxpayers.

Before joining the Roundtable in February 2012, Neil worked at the King County Council and for a Member of Congress. He is a graduate of Washington State University and life-long resident of Washington State.

Neil served as co-chair of Governor-elect Ferguson’s Workforce and Education transition subcommittee, is a member of the Washington State Transportation Commission’s Road User Charge Task Force, the State Board for Community and Technical Colleges Customer Advisory Committee, and Vice Chair of the Washington Research Council.  In addition to his work on the Roundtable, Neil is on the board of the YMCA Youth and Government program.