Michelle E. DeLappe Associate Garvey Schubert Barer, Seattle MICHELLE DELAPPE is an associate at Garvey Schubert Barer, where she focuses her practice on state and local tax, with an emphasis on property tax appeals and excise tax matters in Washington. She assists in representing companies in tax appeals before county boards of equalization, Washington's state board of tax appeals, and the Washington Department of Revenue Appeals Division. In addition, she represents taxpayers in the court system in petitions for review of agency actions and in refund lawsuits. She received her J.D. and her LL.M.'in Taxation at the University of Washington. She also has an M.S. in Linguistics from the Universidad de Los Andes in Venezuela and a B.A. in English from Seattle University.[December 2011]