Heather E. Harriman

Heather E. Harriman

Partner

heather.harriman@greenemarkley.com

Education & Professional Qualifications

• B.A., University of Oregon, 1996
• J.D., Western New England College School of Law, cum laude, 1999

Admitted to Practice in Oregon; U.S. District Court, District of Oregon; U.S. Court of Appeals, Ninth Circuit; U.S. Tax Court.

Memberships & Honors

• Oregon State Bar Association
  • Taxation Section
    • Executive Committee, 2010-present
    • Laws Committee, 2009-present
  • Debtor-Creditor Section
    • Executive Committee, 2006-2007
  • Litigation Section
• Multnomah Bar Association
  • Young Lawyers Section Professional Development and Education Committee, 2004-2006
• Portland Tax Forum Board of Directors, 2011-present
• American Bar Association
• Federal Bar Association

Publications & Presentations

• Author: "Unfiled Tax Returns and Unpaid Taxes: Options for Small Businesses," Coast River Business Journal, November 2011
• Speaker and Author: "What Every Lawyer Needs to Know About Bankruptcy," Oregon State Bar Sole & Small Firm Practitioners Section CLE, November 2011
• Speaker and Author: "Cancellation of Indebtedness COD Income," Oregon State Bar Broadbrush Taxation CLE, November 2009
• Author: "Phantom Income and Phantom Gains: No Money to Pay Tax Due on Cancelled Debt or Capital Gains," Debtor-Creditor Newsletter, Fall 2007
• Co-Author: "Income Tax Liability with No Money: Cancelled Debt Income and Phantom Gains in Bankruptcy," Oregon State Bar 20th Annual Northwest Bankruptcy Institute, April 2007
• Author: "Supreme Court and Court of Appeals Case Notes," Debtor-Creditor Newsletter, Spring 2002 to Summer 2007
• Author: "Reclamation Rights: The Practicalities of a Seller's Right to Reclaim its Goods," Debtor-Creditor Newsletter, Winter 2002
• Author: "Manufactured Dwellings: Realty or Personalty?," Debtor-Creditor Newsletter, Summer 2000

Practice Emphasis

Heather Harriman is a partner with Greene & Markley. Her practice focuses on federal, state and local tax controversy work, including tax litigation, tax audits and tax collection. She also serves the needs of many clients with general commercial matters including bankruptcy, debtor-creditor, collection, business litigation, and commercial real estate.