The Washington State Board of Tax Appeals (WSBTA), composed of three members appointed by the governor, is the state’s full-time administrative tax court that adjudicates a variety of tax-related appeals filed by taxpayers, taxing units, and county assessors.
Carol A. Lien, Chair
Carol A. Lien was appointed to the Board on July 8, 2013, by Governor Jay Inslee. Ms. Lien is a graduate of Washington State University with a B.A. in Business and Economics. Her career began in the private sector for an air freight forwarder and later for Washington State Ferries as Terminal Operations Manager. In 1995, she began working as Clerk of the Board for the WSBTA. Ms. Lien is an active member of Olympia Kiwanis Club, serving as President in 2006/2007.
Lisa Marsh, Vice Chair
Lisa Marsh was appointed to the Board on May 12, 2017, by Governor Jay Inslee. Ms. Marsh has a bachelor’s degree in Society and Justice from the University of Washington; a J.D., cum laude, from Seattle University School of Law; and an LL.M. in Taxation from the University of Washington. Her prior roles have included serving Washington citizens as an Administrative Law Judge, Assistant Attorney General, Tax Chief, Chief Information Officer, Deputy Commissioner, and Senior Policy Advisor.
Ms. Marsh is a current member of the Washington State Bar, U.S. Tax Court, and the U.S. District Court, Western District of Washington. While having practiced law solely within Washington state, Ms. Marsh is a former member of the Oregon, Texas, Nebraska, North Dakota, Minnesota and District of Columbia state bar associations.
Ms. Marsh and the teams with which she has worked have been recognized both at the state and national level with 15 different individual and team awards, including the Performance Excellence in Tax Operations and the Unemployment Insurance Innovation Award for Integrity from the U.S. Department of Labor, the Workforce System Customer Service Award from the International Association of Workplace Professionals, the James F. Walls Team Award (twice) from the National Association for State Workforce Agencies, the Excellence in Washington State Government Leadership Award, and the Governor’s Distinguished Leadership Award.
Claire Hesselholt, Member
Claire Hesselholt was appointed to the Board on January 1, 2019, by Governor Jay Inslee. Ms. Hesselholt holds Bachelor of Science in Political Science and Master of Public Administration degrees from Idaho State University, and received her J.D.cum laude, from the University of Puget Sound (now Seattle University) School of Law. She is a member of the Washington State Bar. Ms. Hesselholt previously worked in the Washington State Senate, the Washington State Department of Revenue, and on Governor Locke’s policy staff.
Ross Petersen joined the WSBTA in December, 2018. He holds B.A.s in History and Political Science, with a specialization in Law & Society from the University of California, Los Angeles, and a J.D. from Vermont Law School. He is a member of the Washington State Bar and is admitted to practice before the United States District Court for the Western District. He previously worked as a Civil Deputy Prosecutor and as a private practice attorney and trained mediator. Prior to entering the legal field, Ross worked for the Washington State Public Disclosure Commission.
Senior Tax Referee
Brenda Valentine joined the WSBTA in April 2018. Ms. Valentine previously served as a tax referee for the WSBTA between 2005 and 2012. Prior to her return to the WSBTA, Ms. Valentine served as an administrative law judge for the Washington State Department of Revenue and worked in private practice. Ms. Valentine graduated with a B.A. in History/Political Science from Webster University in St. Louis, Missouri. She earned her J.D. from the University of Missouri-Columbia. Ms. Valentine is licensed to practice law in Washington State. In addition, Ms. Valentine is authorized to practice before the United States District Court, Western District of Washington.
Gilda R. Felizardo
Gilda R. Felizardo joined the WSBTA in July 2005. Ms. Felizardo is a graduate of Western Washington University, where she received her B.A. in Business and Economics. She also holds an A.A. degree in Accounting. She began her career in 1982 with the Department of Licensing. With the Department of Labor and Industries, she performed audits on worker’s compensation. She was promoted as a Litigation Specialist and conducted reconsiderations of worker’s compensation audits.
Bill Pardee Joined the WSBTA in November 2018. He is a graduate of Seattle University, where he received a B.S. in Mathematics/Minor in Philosophy; Gonzaga University School of Law, where he received a J.D.; and University of Washington School of Law, where he received an LL.M. in Taxation. Mr. Pardee previously worked for the Washington State Office of the Insurance Commissioner as Presiding Officer, the Washington State Department of Revenue as Administrative Law Judge, and in private practice. Mr. Pardee is licensed to practice in the state of Washington and before the United States Tax Court.
Mark W. Pree
Mark W. Pree joined the WSBTA in May 2016. He is a graduate of St. Olaf College, where he received a B.A. in Economics; Gonzaga Law School, where he received a J.D.; and the University of Florida School of Law, where he received an LL.M. in Taxation. Mr. Pree previously worked for the Washington State Department of Revenue as an administrative law judge and for the Internal Revenue Service as a tax auditor and revenue agent in Minnesota. He practiced with private law firms in Wisconsin and is a member of that state’s bar.
Mike Turner joined the WSBTA in August 2018. He holds B.A.s in Mathematics and Chemistry from Willamette University, a Master of Management through Willamette’s Atkinson Graduate School of Administration, and a J.D. from the University of Washington School of Law. He is a member of the Washington State Bar and is admitted to practice before the United States District Court for the Western District. He previously worked as a general practice attorney in solo practice. His experience includes many years as a hearings examiner for the Pacific County Board of Equalization, a municipal court judge, superior court commissioner, district court judge pro-tem, and a city attorney.
Andrea Vingo joined the WSBTA in August 2018. She is a graduate of the University of California at Davis, where she received a B.A. in History, and Seattle University, where she received her J.D. Ms. Vingo previously worked for the Washington State Attorney General’s Office and practiced, in part, in the area of eminent domain. She is admitted to practice before the United States District Courts in the Western and Eastern Districts of Washington, as well as the Ninth Circuit Court of Appeals. In addition, Ms. Vingo is the municipal court judge for the City of Hoquiam.
Matthew Randazzo joined the WSBTA in March 2021. He is a graduate of the University of North Carolina at Asheville, where he received a B.A. in English Literature. He also earned his J.D. from Emory University School of Law and is licensed to practice law in Washington State. Mr. Randazzo’s previous experience includes serving as a Criminal Deputy Prosecutor and an Assistant Attorney General.
- Administrative Assistant: Jasmin Arvizu
- Case Manager: Jessica May
- Scheduling Coordinator: Rachel McDaniel
- Appeals Processing: Donna Oyama
- Clerk of the Board: Keri Lamb