Denver Tax Law Attorneys


Theodore H. Merriam
Member
Email: Contact Ted Merriam online   |   Phone: 303-592-5404   |   Fax: 303-592-5439

Practice areas
  • 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
Theodore H. Merriam
                Member, Section on Taxation Law                Member, Section on Taxation
  • 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
                Federal Tax Advocacy Clinic, 1987–1989
                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:
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