Denver Tax Law Attorneys
Theodore H. Merriam
Member
Email: Contact Ted Merriam online | Phone: 303-592-5404 | Fax: 303-592-5439
Practice areas
- Tax law
- Tax collections
- Civil and criminal tax litigation
- Tax controversy defense
- Employment tax
- Tax appeals
- IRS audits and tax liens
- Tax evasion
- Tax fraud
- Trust fund recovery penalties
Bar admissions
- Colorado, 1978
- U.S. District Court, District of Colorado, 1978
- U.S. Tax Court, 1982
- U.S. Court of Appeals, 10th Circuit, 1978
- U.S. Court of Appeals, 9th Circuit, 1982
- U.S. Court of Federal Claims, 2009
Education
- Denver University, J.D., 1978; LL.M., Taxation, 1982
- Brandeis University, B.A., magna cum laude, 1975
- Pomona College
Professional memberships
Member, Section on Taxation Law Member, Section on
Taxation
Reported cases
Notable achievements
Graduate Tax Program, 1990–2002
- President, Greater Denver Tax Counsel Association, 1992
Reported cases
- Cox v. Commissioner, 126 T.C. 237 (2006), rev’d, 514 F.3d 1119 (10th Cir. 2008)
- Mesa Oil, Inc. v. U.S., 467 F.3d 1252 (10th Cir. 2006)
- Christians v. Commissioner, 85 T.C.M. 1267 (2003)
- Mesa Oil, Inc. v. U.S., 2001-1 USTC 50,130 (D. Colo. 2000)
- Michael v. Commissioner, 72 T.C.M. 1031 (1996)
- U.S. v. Payne, 978 F.2d 1177 (10th Cir. 1992)
- Howard Electrical & Mechanical, Inc. v. Colo. Dept. of Revenue, 748 P.2d 1321 (Colo. App. 1987)
- Kloppenberg and Company v. Commissioner, 51 T.C.M. 1607 (1986)
Notable achievements
- Author, “Employee Business Expense Deductions,” 12 The Colorado Lawyer 1624, 1983.
- Adjunct Professor, University of Denver College of Law
Graduate Tax Program, 1990–2002
Practice Areas
Our Office
1625 Broadway, Suite 770,
Denver, CO 80202
P: 303-592-5404
F: 303-592-5439
E: Contact us online
For convenient directions:
View map
Denver, CO 80202
P: 303-592-5404
F: 303-592-5439
E: Contact us online
For convenient directions:
View map

