Boutique tax services with big-firm expertise

Our Story

Mike Roben founded KOM in 2005, after spending 16 years in public accounting with top-tier firms. He saw an opportunity to do things differently: provide the experience and expertise of a big firm with the personal service of a boutique consultancy, and to bring together a potent blend of accounting, legal, and industry expertise under one roof.

Today, we are proud to provide a comprehensive range of tax services to local family-owned, national, and global companies. We specialize in Washington state and multi-state taxes, and we represent clients at every stage of their business lifecycle and at every step of the administrative process.

State and local taxes (aka SALT) represent both risk and opportunity, and we want to help you navigate both. Our flexibility, creativity, and decades of real-world experience enable us to serve clients at any scale and deliver more value at every step. We don’t just know the tax code, we know business.

Why KOM?

At the heart of our business is a desire to do more: Don’t just write the memo, solve the problem. Don’t just file the form, anticipate the risk. Don’t just “scoop the cream,” scrape the barrel.  

Broad-based expertise

We offer comprehensive state and local tax services, with a focus on Washington State. Our team brings decades of real-world experience, and we look at tax problems through the lenses of accounting, tax law, and business strategy. 

Pragmatic counsel

We understand that businesses need solutions, not just memos, and as your partner, we follow through all the way to the outcome. We identify risks and opportunities, but we also provide prescriptive guidance on how to address and solve the problem. 

Proactive risk management

We help our clients align their tax strategy with their business strategy. Our goal is to solve problems in a durable way, and to identify proactive strategies that reduce liability and empower clients to stay ahead of continuous change. 

Unique access 

Tax law involves a lot of unwritten rules and interpretation. Success cannot be achieved by simply knowing the tax code, it’s about having working relationships and knowing how to collaborate to achieve the best outcomes. Our unique experience gives us access to people and knowledge that are not always readily available.

By the Numbers

2005

founded in Seattle

400+

clients served

$400M+

in refunds and tax savings obtained

150+

years of cumulative SALT experience

Our Services

We serve Washington-based companies as well as national and international companies. We specialize in Washington State and multi-state tax services, including refunds, audits, compliance, risk analysis and planning. We are also part of the Independent SALT Alliance (ISA), a national network that enables us to connect clients with local tax expertise anywhere in the country. 

  • Software & Technology
  • eCommerce & Retail
  • TelecommunicationS
  • banking
  • financial services
  • Professional services
  • marketing & Advertising
  • Manufacturing
  • Import/Export & Logistics
  • And MOre…

Our Team

We come from diverse backgrounds and bring diverse skills to the table. We share a passion for problem solving and a commitment to doing things the right way. 

Michael W. Roben

Founder, Managing Tax Director

Mike has been advising clients on state and local tax issues for over 34 years. He founded KOM in 2005 because saw an opportunity to pair big firm expertise with boutique service. Mike has represented companies of all sizes, from family-owned businesses to Fortune 500© companies across a variety of industries, including technology, manufacturing, software, telecommunications, publishing, financial services, and retail/wholesale industries. His primary practice area is Washington state and local taxes and multi-state taxes. He also speaks regularly on various state tax topics at educational programs and industry conferences.

  • Licensed by the Washington State Board of Accountancy
  • B.A. in Business from the University of Washington
  • Director of State and Local Taxes for
    PricewaterhouseCoopers Seattle (2002-2005)
  • Senior Manager with Arthur Andersen (1989-2002)
  • President of Independent SALT Alliance (2019-2023)
  • Member Washington Society of CPAs
  • Member the Association of Washington Business (AWB) and the AWB’s Tax and Fiscal Policy Committee

LinkedIn

Caleb Allen

Senior Tax Manager

Caleb has over 25 years of experience with state and local taxes, including working for big five accounting firms, Fortune 500 corporations, and government tax departments. His expertise spans multistate sales, use, property, and gross receipts taxes, unclaimed property, and state income taxes. His specialized industry knowledge includes telecommunications, software, digital products, and cloud computing. Caleb has been published in both tax and legal publications and is a speaker at industry events and seminars.

  • JD from Santa Clara University School of Law
  • Member of the California State Bar
  • BA in Political Science from California State University, Chico

LinkedIn

Michael Brown

Tax Director

Michael has over 25 years of direct and indirect SALT experience, including at Exxon/Mobil, PwC, and other state and local tax consultancies. He loves a challenge and has a particular fondness for controversial cases. His experience in indirect taxes includes Sales/Use, Motor Fuels, Property Taxes, Gross Receipts Taxes, VAT, GST/HST, and Miscellaneous Taxes and Registrations. He also has experience in state income and franchise tax return reviews, appeals, NOL, due diligence for acquisitions, and obtaining and maintaining compliance for jobs and training credits in various states. In addition to saving millions of dollars for the companies he supports, his work provided litigation support for a US Supreme Court case and assisted the Tax Policy Department of his prior employer by providing regular estimates of the financial impact on the company of pending state legislation prior to passage so that the appropriate level of involvement in shaping legislation could be determined for the company. He writes and speaks regularly about the impact of new legislation and policy on tax departments.

  • MBA in Finance from the University of Houston C.T. Bauer College of Business
  • BA in Business Administration and a BBA in accounting from Texas A&M University
  • Member of the Utah Association of CPA’s where he works on the SALT Subcommittee and is president of the Logan Utah Chapter
  • Currently pursuing the CMI designation with the Institute of Professionals in Taxation

LinkedIn

Michael W. Roben

Founder, Managing Tax Director

Mike has been advising clients on state and local tax issues for over 34 years. He founded KOM in 2005 because saw an opportunity to pair big firm expertise with boutique service. Mike has represented companies of all sizes, from family-owned businesses to Fortune 500© companies across a variety of industries, including technology, manufacturing, software, telecommunications, publishing, financial services, and retail/wholesale industries. His primary practice area is Washington state and local taxes and multi-state taxes. He also speaks regularly on various state tax topics at educational programs and industry conferences.

  • Licensed by the Washington State Board of Accountancy
  • B.A. in Business from the University of Washington
  • Director of State and Local Taxes for
    PricewaterhouseCoopers Seattle (2002-2005)
  • Senior Manager with Arthur Andersen (1989-2002)
  • President of Independent SALT Alliance (2019-2023)
  • Member Washington Society of CPAs
  • Member the Association of Washington Business (AWB) and the AWB’s Tax and Fiscal Policy Committee

LinkedIn

Caleb Allen

Senior Tax Manager

Caleb has over 25 years of experience with state and local taxes, including working for big five accounting firms, Fortune 500 corporations, and government tax departments. His expertise spans multistate sales, use, property, and gross receipts taxes, unclaimed property, and state income taxes. His specialized industry knowledge includes telecommunications, software, digital products, and cloud computing. Caleb has been published in both tax and legal publications and is a speaker at industry events and seminars.

  • JD from Santa Clara University School of Law
  • Member of the California State Bar
  • BA in Political Science from California State University, Chico

LinkedIn

Michael Brown

Tax Director

Michael has over 25 years of direct and indirect SALT experience, including at Exxon/Mobil, PwC, and other state and local tax consultancies. He loves a challenge and has a particular fondness for controversial cases. His experience in indirect taxes includes Sales/Use, Motor Fuels, Property Taxes, Gross Receipts Taxes, VAT, GST/HST, and Miscellaneous Taxes and Registrations. He also has experience in state income and franchise tax return reviews, appeals, NOL, due diligence for acquisitions, and obtaining and maintaining compliance for jobs and training credits in various states. In addition to saving millions of dollars for the companies he supports, his work provided litigation support for a US Supreme Court case and assisted the Tax Policy Department of his prior employer by providing regular estimates of the financial impact on the company of pending state legislation prior to passage so that the appropriate level of involvement in shaping legislation could be determined for the company. He writes and speaks regularly about the impact of new legislation and policy on tax departments.

  • MBA in Finance from the University of Houston C.T. Bauer College of Business
  • BA in Business Administration and a BBA in accounting from Texas A&M University
  • Member of the Utah Association of CPA’s where he works on the SALT Subcommittee and is president of the Logan Utah Chapter
  • Currently pursuing the CMI designation with the Institute of Professionals in Taxation

LinkedIn

Ben Han

Tax Director

Ben has been advising private and public sector clients on SALT matters for over twenty years. He represents a broad range of clients in the high technology, manufacturing, financial services, and service industries. His comprehensive practice includes state and local tax planning and controversy, including Washington B&O and sales and use matters, with an emphasis on legislation and tax policy. Prior to KOM, Ben was a manager of state and local taxes with PwC, where he served as a Washington state specialist on behalf of the national indirect tax practice. He also served as Tax Policy Counsel within the Legislation and Policy division of the Washington State Department of Revenue, where he advised state and local agencies and worked closely with the Legislature and Governor’s office on influential tax matters surrounding digital products, tele­communi­cations, and renewable energy. Earlier in his career, Ben held senior positions in the high technology start-up and financial services sectors.

  • JD from Marquette University Law School
  • BS from University of California Davis
  • US Navy Veteran

John Katsandres

Senior Tax Director

A Seattle native, John has been advising clients on state and local tax issues for over 20 years. His practice areas include Washington state and local taxes and multistate sales and use, income, and gross receipts taxes. He assists with audit defense, appeals, settlement negotiations, refund claims, ruling requests, corporate transactions and planning. He also oversees KOM’s compliance practice, which prepares and files close to 2,000 sales, use, and excise tax returns annually. His clients range from small businesses to Fortune 500 companies across a variety of industries including technology, retail, finance, manufacturing, and professional services. John began his career at Arthur Andersen, later moving to KPMG and Alvarez & Marsal. He then launched and ran his own tax consultancy before officially joining KOM in 2011, where he has honed his approach to delivering practical, value-driven service. John also works closely with a number of independent CPA firms to offer state and local tax support on an as-needed basis, providing high-level expertise that would otherwise not be easily accessible for such clients.

  • LLM in Taxation from the University of Washington School of Law
  • JD from the University of Arizona College of Law
  • Member of the Washington State Bar
  • BA in Political Science from the University of Washington

LinkedIn

Nima Kishan

Tax Specialist

Nima has over five years of experience in filing sales and use tax returns for various states. Her expertise includes notice handling, refund claims, preparing tax accruals, and performing tax account reconciliations, as well as specialized expertise in handling payment processing for clients and voluntary disclosure filings. She is also involved in process improvement projects for SUT and state tax registrations on behalf of her clients in financial services and other industries. Prior to joining KOM, she worked with Vertex as a Tax Processing Specialist, with GSA and TaxConnex as an Indirect Tax Associate, and as a Tax Specialist in the banking industry.

  • MBA in Finance

Ben Han

Tax Director

Ben has been advising private and public sector clients on SALT matters for over twenty years. He represents a broad range of clients in the high technology, manufacturing, financial services, and service industries. His comprehensive practice includes state and local tax planning and controversy, including Washington B&O and sales and use matters, with an emphasis on legislation and tax policy. Prior to KOM, Ben was a manager of state and local taxes with PwC, where he served as a Washington state specialist on behalf of the national indirect tax practice. He also served as Tax Policy Counsel within the Legislation and Policy division of the Washington State Department of Revenue, where he advised state and local agencies and worked closely with the Legislature and Governor’s office on influential tax matters surrounding digital products, tele­communi­cations, and renewable energy. Earlier in his career, Ben held senior positions in the high technology start-up and financial services sectors.

  • JD from Marquette University Law School
  • BS from University of California Davis
  • US Navy Veteran

John Katsandres

Senior Tax Director

A Seattle native, John has been advising clients on state and local tax issues for over 20 years. His practice areas include Washington state and local taxes and multistate sales and use, income, and gross receipts taxes. He assists with audit defense, appeals, settlement negotiations, refund claims, ruling requests, corporate transactions and planning. He also oversees KOM’s compliance practice, which prepares and files close to 2,000 sales, use, and excise tax returns annually. His clients range from small businesses to Fortune 500 companies across a variety of industries including technology, retail, finance, manufacturing, and professional services. John began his career at Arthur Andersen, later moving to KPMG and Alvarez & Marsal. He then launched and ran his own tax consultancy before officially joining KOM in 2011, where he has honed his approach to delivering practical, value-driven service. John also works closely with a number of independent CPA firms to offer state and local tax support on an as-needed basis, providing high-level expertise that would otherwise not be easily accessible for such clients.

  • LLM in Taxation from the University of Washington School of Law
  • JD from the University of Arizona College of Law
  • Member of the Washington State Bar
  • BA in Political Science from the University of Washington

LinkedIn

Nima Kishan

Tax Specialist

Nima has over five years of experience in filing sales and use tax returns for various states. Her expertise includes notice handling, refund claims, preparing tax accruals, and performing tax account reconciliations, as well as specialized expertise in handling payment processing for clients and voluntary disclosure filings. She is also involved in process improvement projects for SUT and state tax registrations on behalf of her clients in financial services and other industries. Prior to joining KOM, she worked with Vertex as a Tax Processing Specialist, with GSA and TaxConnex as an Indirect Tax Associate, and as a Tax Specialist in the banking industry.

  • MBA in Finance

David MacMillan

Senior Tax Manager

Dave has been providing state and local tax services to employers and clients for over 30 years. He assists clients in audit defense, refund claims, corporate transactions registrations and compliance. His expertise is the area of multi-state sales and use taxes, and gross receipts, with a strong emphasis in Washington State and local excise taxes. He also has deep expertise in the telecommunications industry. Part of his focus at KOM involves acting as the state & local tax department for a variety of mid-market companies. As such, he is responsible for overseeing all state and local tax filings, working with outside providers for state and local income tax compliance and consulting, managing audits, preparing tax accruals, performing tax account reconciliations, planning, and coordinating with company personnel for tax planning and to obtain needed information for compliance. Prior to joining KOM Consulting in 2016, Dave was a State and Local Tax Director with various public and private employers in the Seattle area.  

  • BA from Seattle University
  • Sales tax certification from the Institute of Professionals in Taxation
  • Mentor with Seattle University Albers School of Business

LinkedIn

David MacMillan

Senior Tax Manager

Dave has been providing state and local tax services to employers and clients for over 30 years. He assists clients in audit defense, refund claims, corporate transactions registrations and compliance. His expertise is the area of multi-state sales and use taxes, and gross receipts, with a strong emphasis in Washington State and local excise taxes. He also has deep expertise in the telecommunications industry. Part of his focus at KOM involves acting as the state & local tax department for a variety of mid-market companies. As such, he is responsible for overseeing all state and local tax filings, working with outside providers for state and local income tax compliance and consulting, managing audits, preparing tax accruals, performing tax account reconciliations, planning, and coordinating with company personnel for tax planning and to obtain needed information for compliance. Prior to joining KOM Consulting in 2016, Dave was a State and Local Tax Director with various public and private employers in the Seattle area.  

  • BA from Seattle University
  • Sales tax certification from the Institute of Professionals in Taxation
  • Mentor with Seattle University Albers School of Business

LinkedIn

Nima Kishan

Tax Specialist

Dave has been providing state and local tax services to employers and clients for over 30 years. He assists clients in audit defense, refund claims, corporate transactions registrations and compliance. His expertise is the area of multi-state sales and use taxes, and gross receipts, with a strong emphasis in Washington State and local excise taxes. He also has deep expertise in the telecommunications industry. Part of his focus at KOM involves acting as the state & local tax department for a variety of mid-market companies. As such, he is responsible for overseeing all state and local tax filings, working with outside providers for state and local income tax compliance and consulting, managing audits, preparing tax accruals, performing tax account reconciliations, planning, and coordinating with company personnel for tax planning and to obtain needed information for compliance. Prior to joining KOM Consulting in 2016, Dave was a State and Local Tax Director with various public and private employers in the Seattle area.  

  • BA from Seattle University
  • Sales tax certification from the Institute of Professionals in Taxation
  • Mentor with Seattle University Albers School of Business

LinkedIn

Nima Kishan

Tax Specialist

Nima has over five years of experience in filing sales and use tax returns for various states. Her expertise includes notice handling, refund claims, preparing tax accruals, and performing tax account reconciliations, as well as specialized expertise in handling payment processing for clients and voluntary disclosure filings. She is also involved in process improvement projects for SUT and state tax registrations on behalf of her clients in financial services and other industries. Prior to joining KOM, she worked with Vertex as a Tax Processing Specialist, with GSA and TaxConnex as an Indirect Tax Associate, and as a Tax Specialist in the banking industry.

  • MBA in Finance

Join our Team

If you’re an accountant looking for something a little different, we’re looking for you.

Let’s Talk SALT

Whether you have an urgent State and Local Tax (SALT) challenge to solve or are looking for a partner that can help you manage risk holistically and proactively, let our expertise be your business advantage.