Timothy R. Van Valen

Timothy R. Van Valen

TIMOTHY R. VAN VALEN is a member of the firm's commercial practice group. His practice focuses primarily on state and local tax matters for large international, national and regional businesses. He has practiced law in Albuquerque and Santa Fe since 1986. He can be reached on his cell phone at 505-280-2982, as well as at his office.

Industry sectors he represents include defense contractors, minerals, oil and gas, high technology, large retailers, corporate conglomerates, engineering, construction, telecommunications, television and film, healthcare, electric generation and transmission, renewable energy developers and manufacturers, transportation, national franchisors and staffing businesses.

Mr. Van Valen has substantial experience with most New Mexico taxes, including corporate income, gross receipts and compensating, property, severance, and related New Mexico tax incentives. He has extensive experience addressing federal constitutional limitations and pre-emption of New Mexico’s jurisdiction to tax non-New Mexico businesses and income earned outside the United States.

He represents clients in administrative tax matters, including audits, administrative protests, taxpayer specific administrative rulings, drafting and commenting on regulations, refund claims, and tax incentive claims.

Mr. Van Valen represents business taxpayers in all courts of New Mexico. He also participates in legislative affairs, including drafting of legislation and testimony to legislative committees.

Admissions

  • New Mexico, 1986
  • U.S. District Court for the District of New Mexico, 1986
  • U.S. Court of Appeals, Tenth Circuit, 1988
  • U.S. Tax Court, 1999
  • U.S. Supreme Court, 2000

Education

  • Washington University, 1986, J.D.
  • University of Minnesota, 1980-82, biochemistry graduate studies
  • Kalamazoo College, 1978, B.S., biology

Publications & Speeches

Mr. Van Valen is a frequent presenter of seminars and presentations on New Mexico's taxes and tax system. The presentations include those made for the Council on State Taxation (COST), Leadership New Mexico, National Business Institute (NBI), LAT Seminars, Lorman Educational Services, and client-tailored presentations on issues of concern to a particular client's tax professionals. Also:

  • American Bar Association, Tax Section, co-editor-in-chief and author of New Mexico chapter, annually updated.
  • Property Tax Deskbook, author, New Mexico chapter, annually updated
  • Sales and Use Tax Deskbook
  • Council on State Taxation (COST): National and regional meeting speaker, author of semi-annual New Mexico tax updates for members

Recognitions

  • Chambers USA, America’s Best Lawyers for Business, Corporate/Commercial - Tax, 2011-present
  • Best Lawyers in America, Taxation, 2005-present
  • "Albuquerque Lawyer of the Year - Litigation and Controversy - Tax," Best Lawyers in America, 2013
  • "Park Shaw Award," New Mexico Association of Commerce & Industry (ACI), 2012
  • "2010 Top 10 Power Couples In New Mexico – Patty Komko and Tim Van Valen," New Mexico Business Weekly
  • "Best of the Bar," New Mexico Business Weekly, 2009
  • "Exemplary Service Award," New Mexico Association of Commerce & Industry, 2004

Professional & Community Involvement

  • American Bar Association, Tax Section: Executive Committee of State and Local Tax Group, 2002-present
  • Council on State Taxation (COST): Member, national and regional meeting speaker, 2000-present
  • New Mexico Tax Research Institute: Board of Directors, Executive Committee, 2012-present
  • New Mexico Association of Commerce and Industry (ACI): Chair Tax Committee, Chair Government Affairs Committee, Executive Committee, 2000-2012
  • New Mexico Oil and Gas Association (NMOGA): Chair Tax Committee, 2013-present
  • National Association of Property Tax Attorneys (NAPTA): New Mexico member (generally one per state), 2010-present
  • New Mexico State Bar, Tax Section: Member, Chair 2013
  • Leadership New Mexico: Core Program 2008 graduate; Lifetime Member; program speaker 2006-present
  • Millicent Rogers Museum–Taos, New Mexico: Board of Trustees, 2011-2014
  • Albuquerque Arts Alliance: Board of Directors 1998-2006, President 2004
  • Keep New Mexico Beautiful: Board Of Directors, President 2008-2009
  • Leadership Albuquerque: Graduate, 2000
  • Boy Scouts of America: Philmont Scout Ranch summer staff, Cimarron, New Mexico, 1974-1984

Representative Experience

Legal representation of large national and international businesses with regard to New Mexico tax matters, including administrative and court litigation, New Mexico appellate court appeals, tax planning, audits, administrative rulings, claims for refund, tax credit claims, New Mexico tax incentives, drafting of tax legislation and testimony to New Mexico legislative committees. Representation of defendants in a wide range of commercial contract and tort litigation. Experience in natural resources, renewable energy, Indian law, and land use and zoning.