-+
Overview
Kate is an associate in Tonkon Torp’s Tax and Executive Compensation & Employee Benefits practice groups. She joins the firm from the United States Tax Court where she gained unique insight into taxation matters working as a judicial law clerk for the Honorable Kathleen Kerrigan. While there, she conducted research on federal taxation matters and drafted memoranda and opinions regarding tax-related disputes and issues.
Prior to the U.S. Tax Court, Kate worked at Grant Thornton, LLP as a Mergers & Acquisitions tax associate where she uncovered and presented tax exposure and opportunities related to domestic and foreign acquisition targets. She also served as a law clerk for the Oregon Department of Justice, Civil Enforcement Division. Prior to her legal career, Kate was the owner and operator of a construction and design firm, where she managed construction projects, drafted building plans, and performed bookkeeping services for general contractor clients.
Kate earned her Taxation LL.M. from Georgetown University Law Center, graduating with Distinction and Dean’s List honors. She earned her J.D. from University of Oregon School of Law where she was Managing Editor of the Oregon Law Review, and Managing Director of the Moot Court Board. She received her B.S., cum laude, from Oregon State University.
A native Oregonian, Kate loves taking part in the region’s outdoor culture, through hiking, camping, skiing, and golfing; she recently discovered the excitement and peacefulness of fly fishing. She also enjoys learning about the Oregon wine industry and discovering innovative wines from throughout the state.
Prior to the U.S. Tax Court, Kate worked at Grant Thornton, LLP as a Mergers & Acquisitions tax associate where she uncovered and presented tax exposure and opportunities related to domestic and foreign acquisition targets. She also served as a law clerk for the Oregon Department of Justice, Civil Enforcement Division. Prior to her legal career, Kate was the owner and operator of a construction and design firm, where she managed construction projects, drafted building plans, and performed bookkeeping services for general contractor clients.
Kate earned her Taxation LL.M. from Georgetown University Law Center, graduating with Distinction and Dean’s List honors. She earned her J.D. from University of Oregon School of Law where she was Managing Editor of the Oregon Law Review, and Managing Director of the Moot Court Board. She received her B.S., cum laude, from Oregon State University.
A native Oregonian, Kate loves taking part in the region’s outdoor culture, through hiking, camping, skiing, and golfing; she recently discovered the excitement and peacefulness of fly fishing. She also enjoys learning about the Oregon wine industry and discovering innovative wines from throughout the state.
-+
Featured Work
-+
Community Involvement & Activities
Lewis & Clark’s Low Income Taxpayer Clinic
-+
Professional Memberships
American Bar Association
Multnomah Bar Association
Oregon State Bar Taxation Section, New Tax Lawyers Committee
Multnomah Bar Association
Oregon State Bar Taxation Section, New Tax Lawyers Committee
-+
Awards & Recognition
-+
Recent News
3.29.2021
Kate Roth Talks Tax for Dallas, TX Bar Association
On March 1, Tonkon Torp attorney Kate Roth was a featured panelist at a tax event hosted by the Tax Section of the Dallas, Texas Bar Association.
2.4.2021
Kate Roth is a Featured Panelist at 2021 ABA Midyear Tax Meeting
On January 26, Tonkon Torp attorney Kate Roth was a featured panelist at the Virtual 2021 Midyear Tax Meeting hosted by the American Bar Association.
11.16.2020
Kate Roth Provides Federal Tax Update to Oregon CPAs
Tonkon Torp attorney Kate Roth was a featured speaker at the Northwest Federal Tax Conference hosted by the Oregon Society of CPAs on October 27. In her briefing, she provided an update on changes to federal tax laws made in 2020 as well as a review…
8.24.2020
Kate Roth Joins Tonkon Torp from U.S. Tax Court
Tonkon Torp LLP welcomes Kate Roth to the firm as an associate in its Tax and Executive Compensation & Employee Benefits practice groups. Roth joins the firm from the United States Tax Court where she was a judicial law clerk for the Honorable…
-+
Recent Alerts
3.19.2021
PPP Round 2: Nonprofit Eligibility, Application Deadline, and Tax Impacts
Shortly before the end of the bizarre and painful 2020 calendar year, the Consolidated Appropriations Act for 2021 (the Act) was signed into law, providing an additional $284 billion appropriation for the Paycheck Protection Program (PPP).
3.11.2021
PPP Round 2: Who Is Eligible, What Expenses Can Be Paid, And What Is the Tax Treatment?
Shortly before the end of the bizarre and painful 2020 calendar year, the Consolidated Appropriations Act for 2021 (the Act) was signed into law, providing an additional $284 billion appropriation for the Paycheck Protection Program (PPP).
12.29.2020
New Round of PPP Loans and Tax Breaks in Year End Stimulus Package
After months of stalled negotiations, Congress finally passed the Consolidated Appropriations Act for 2021 (the “Act”), which includes a $900 billion stimulus package to support the ailing economy. The Act, signed into law by the President on…
11.23.2020
Uncertain Thankfulness: A Tax Deduction Denied & PPP Loan Forgiveness
Under the CARES Act, PPP loans given to affected borrowers were potentially eligible for forgiveness without cancellation of indebtedness income. To qualify, an affected borrower must certify that (i) “the uncertainty of current economic conditions…
9.1.2020
Treasury Releases Guidance on Temporary Deferral of Employee Payroll Taxes
On Friday, August 28, Treasury released Notice 2020-65, which provides guidance to employers that wish to implement President Trump’s Executive Order allowing a temporary deferral of employee-side Social Security taxes.
8.26.2020
What Does the Trump Order on Tax Deferrals Mean for Employers?
On August 8, 2020, President Trump issued an Executive Order directing Treasury Secretary Mnuchin to allow employers a temporary deferral on withholding, collecting, and remitting certain employment taxes. This is not a tax forgiveness, at least at…
-+
Publications & Presentations
"PPP Round 2: Nonprofit Eligibility, Application Deadline, and Tax Impacts," Tonkon Torp Legal Update, March 2021
Panelist, “Cancellation of Debt (COD) for Business and Financial Institutions,” Dallas, Texas Bar Association, March 2021
PPP Round 2: Who Is Eligible, What Expenses Can Be Paid, And What Is the Tax Treatment?, Portland Business Journal, February 2021
Panelist, “Cancellation of Debt (COD) for Business and Financial Institutions,” American Bar Association Sales, Exchanges & Basis Committee, January 2021
“New Round of PPP Loans and Tax Breaks in Year End Stimulus Package,” Tonkon Torp Legal Update, December 2020
"Uncertain Thankfulness: A Tax Deduction Denied & PPP Loan Forgiveness," Tonkon Torp Legal Update, November 2020
"Federal Tax Update." Northwest Federal Tax Conference, Oregon Society of Certified Public Accountants, October 2020
"Treasury Releases Guidance on Temporary Deferral of Employee Payroll Taxes," Tonkon Torp Legal Update, September 2020
"What Does the Trump Order on Tax Deferrals Mean for Employers?" Tonkon Torp Legal Update, August 2020