Christopher K. Heuer
Experience
Chris Heuer is a partner of the firm and former chair of the firm's Tax section. His
practice encompasses a wide variety of federal income tax and business law issues,
including taxable and tax-free mergers and acquisitions; transactions involving
partnerships, S corporations, limited liability companies and other pass-through
entities; stock options, restricted stock and other equity compensation; tax aspects of
executive compensation, including IRC Sections 162(m), 280G, 409A and 83(b); the
development, acquisition, financing and sale and syndication of tax credit projects;
and tax controversy matters.
Chris was a summer associate with Sidley & Austin in Chicago, Illinois (1989); a law
clerk in the Massachusetts Attorney General's Office (1988); and a summer clerk
Partner
with Pacific Gas & Electric, San Francisco, California (1988).
Portland, OR
Professional Honors and Activities
(503) 294-9206 direct
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(503) 220-2480 fax
Selected by Best Lawyers® as Litigation & Controversy-Tax Lawyer of the Year,
Portland, 2016 and Tax Law Lawyer of the Year, Portland, 2014
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Law), 2007-2016
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Listed in Oregon Super Lawyers® (Tax: Business), 2012-2014
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Fellow of the American College of Tax Counsel
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Member, American Bar Association Tax Section and Committee on S Corporations
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Member, Oregon State Bar Association Tax Section (Executive Committee, 2014)
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Member, Portland Tax Forum Board of Directors
Presentations
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Speaker, various tax topics, including presentations at the Oregon Tax Institute,
the American Bar Association Committee on Standards of Tax Practice, and
continuing legal education seminars given by the Oregon State Bar and Utah State
Bar.
Publications
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christopher.heuer@stoel.com
Listed in Best Lawyers in America© (currently: Litigation & Controversy-Tax, Tax
"Ethical Disclosure Requirements in Corporate Tax Representation" (coauthor), in
Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint
Ventures, Financings for Reorganizations, and Restructurings, Practicing Law
Institute, 1996-2006 editions
Education

Harvard Law School, J.D., 1990
Executive Editor, Harvard Journal on
Legislation, 1989-1990

Stanford University, A.B., Philosophy,
1987
Admissions
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Oregon
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U.S. Tax Court
Christopher K. Heuer

"S Corporations," 2001 edition, and "Partnership Taxation," 1994 and 1997 supplements, in Advising Oregon Businesses, Oregon
State Bar Association