Azarvand Tax Law

10/08/2026

Please join our team in welcoming Myla A. Johnson to Azarvand Tax Law, who joined us as a Staff Accountant last month.

Myla holds a Master of Taxation from Portland State University, where her coursework covered the federal income taxation of individuals and business entities, tax research and procedure, and multistate and cross-border tax issues. She also earned her Bachelor of Science in Accountancy from Adamson University.

While completing her graduate degree, Myla interned with the CNMI Division of Revenue and Taxation for more than a year, giving her a firsthand understanding of how territorial tax administration works from the agency side. At the firm, she supports client accounting and tax compliance work under the review of our attorneys.

Her earlier experience includes roles as a Bookkeeper and an Accounting Clerk, along with nearly fifteen years of operational leadership in the international maritime and gaming industries.

Outside the office, you can find her bird watching and exploring the outdoors with her husband.

Welcome aboard, Myla!

10/07/2026

Whether it's planning ahead, catching up on past obligations, or standing up to a taxing authority, Azarvand Tax Law brings thoughtful legal counsel to individuals and businesses at every stage.

Learn more about what we do at azarvandtaxlaw.com.

10/06/2026

⭐ Monthly Team Member Spotlight ⭐

This month, we're excited to spotlight our Managing Partner, Tina Azarvand, Esq., LL.M.!

Tina founded Azarvand Tax Law around two core principles: client-centric customer service and cultural inclusivity. A second-generation American, she was inspired by her father's journey as a first-generation American business owner, and that story still shapes how she cares for the clients and communities ATL serves.

Tina represents businesses and individuals in complex federal and local tax matters, including those with international tax complexities.

She holds both a Juris Doctor and a Master of Laws in Taxation.

Since 2023, Tina has earned recognition each year on both the highly selective Best Lawyers: Ones to Watch list and the Super Lawyers: Rising Stars list, both being honors extended to no more than 2.5% of attorneys in each respective state.

Her dedication to service and leadership extends well beyond the firm. In 2022, she was named Maryland Volunteer Lawyers Service (MVLS) Young Volunteer of the Year. In 2025, she was one of four nominees for Saipan Business Person of the Year. That same year, she was appointed to the Commonwealth Economic Incentive Authority (CEIA) Board of Directors by Governor Apatang, representing the private sector, where she was later voted Vice Chair by her fellow board members, a role she continues to serve in this day.

What sets Tina apart aside from her professional accomplishments is that the values she built the firm on, how she shows up in everything she does, both from the way our clients are treated to the way our team works together. We are so proud to have Tina leading the Azarvand Tax Law family!

09/28/2026

On September 25, Leticia Skrabut, Esq. and Candice Miller, Esq. presented on "Navigating Federal & Maryland Tax Compliance for Recent Immigrants" at the Esperanza Center, in partnership with Catholic Charities of Baltimore, delivered in both Spanish and English.

Tax law can feel overwhelming for anyone, and that challenge grows when clear information isn't available in your preferred language. That is why our team is proud to serve clients in several languages, including English, Spanish, Tagalog, and French.

As a client-centered firm, our team wants every client to feel comfortable and fully understand their tax matters.

That commitment doesn't stop with our clients. Making tax information available in the language people are most comfortable with is one of the most meaningful ways our team can give back to the broader communities our firm is proud to call home.

09/28/2026

When a natural disaster occurs, federal recovery money follows fast. So does the temptation to cut corners on payroll, and it almost always leads to a tax bill nobody saw coming.

Our most recent Marianas Press publication breaks down two common ways it happens on FEMA-funded jobs and why the tax fallout can reach far beyond the original shortfall.

With a very strong El Niño expected to continue through this fall and winter, more communities will be rebuilding, and more contractors and workers need to know where the lines are.

Read the full article below, and reach out to our team at 670-785-4050, 410-698-4005, or [email protected] with questions.

The misuse of federal dollars can be tempting, but if one thing is for certain, taxes always have a way of exposing the truth.

Every time a storm the size of Typhoon Sinlaku, Bavi, or Mawar moves through the Mariana Islands, a predictable second wave follows the wind in the form of federal aid. FEMA's Public Assistance program begins by channeling hundreds of millions of dollars to local governments, which then pass the funds down through prime contractors and their subcontractors to rebuild the roads, schools, and utilities the storm damaged. That money moves fast, the crews are stretched thin, and the pressure to keep a recovery job profitable is real. It is also exactly the environment where two payroll shortcuts tend to creep in.

The first shortcut is a contractor who bills the recovery job for labor at the rate promised in the contract, pays the crew less than that rate, and keeps the difference between the contract-promised rate and the amount paid to the crew. The second is an employer who benefits from unpaid hours it requests of its employees, whether that means off-the-clock work during a post-storm staffing surge or overtime that quietly goes unpaid. Both shortcuts seem to stay within the FEMA grant file. They do not. Each one quietly becomes a tax problem: the first, unreported or misreported income; the second, understated payroll tax, and this article walks through why.

09/25/2026

Please join us in welcoming Caroline Kemp to Azarvand Tax Law as our newest Administrative Assistant!

Caroline supports the firm's day-to-day operations from our Maryland office with her strong organizational skills, attention to detail, and a client-focused approach. She holds an Associate's degree in Business Administration and brings a unique background as a medical secretary, where she built a strong foundation in managing sensitive records and caring for clients during stressful situations.

Welcome aboard, Caroline!

09/25/2026

Four members of our Azarvand Tax Law team had the honor of joining the Saipan Chamber of Commerce as it celebrated its 50th anniversary Golden Jubilee at the Micronesian Air Connection Services hangar.

Saipan is one of the places our team is proud to call home, and supporting the communities we work in matters to us, not only as tax advisors but as neighbors. Congratulations to the Saipan Chamber of Commerce on this remarkable milestone, and thank you for a wonderful night!

09/14/2026

🩺 Do you help pay for your team's health coverage? 🩺

If you cover at least half the cost of employee-only coverage, you may be leaving money on the table. The Small Business Health Care Tax Credit is worth up to 50% of the premiums you pay, 35% for tax-exempt employers, and it is available for up to two consecutive tax years.

Our latest Salon Today article by Associate Leticia Skrabut, Esq., walks through who actually qualifies, how the phase-out works, and the Section 125 trap that quietly shrinks the credit for employers who run a cafeteria plan.

Read the full article below ⬇️

The Small Business Health Care Tax Credit is a non-refundable tax credit for for-profit businesses that provides a financial incentive for eligible employers who offer health insurance coverage to...

08/20/2026

We are proud to share that three of our attorneys have been named to the 2027 Best Lawyers “Ones to Watch” in America list in two separate categories:

Tax Law
Litigation & Controversy (Tax Law)

Recognized in both categories are:

Tina Azarvand, Esq., LL.M.
Candice Miller, Esq.
Leticia Skrabut, Esq.

Only 2% of lawyers in the United States who are under 40 or in their first 10 years of practice receive this honor. What makes it especially meaningful is how it is earned. This recognition is based entirely on peer review, meaning it reflects the trust and respect of other attorneys who have seen our work firsthand.

Each category recognizes a distinct side of our practice. Tax Law reflects our planning and compliance work, helping clients get ahead of issues before they arise. Litigation & Controversy (Tax Law) reflects our advocacy when disputes with taxing authorities are already underway, from audits to collections to appeals.

While we are grateful for the recognition, what matters most to us is what it represents. Every client we represent is facing something stressful, whether they are under audit, unable to pay the full amount they owe, or simply seeking proactive compliance advice. We approach every matter with empathy, patience, and a genuine commitment to understanding each client’s unique situation. Our job is to meet that moment with clear answers, honest guidance, and relentless advocacy. That client-first approach is the foundation of everything we do at Azarvand Tax Law.

Congratulations to Tina, Candice, and Leticia. Thank you to our clients for trusting us with the matters that matter most!

08/19/2026

Every taxpayer has rights.

The right to be informed. The right to quality service. The right to pay no more than the correct amount of tax. The right to challenge the government’s position and be heard. The right to appeal a decision in an independent forum. The right to finality. The right to privacy. The right to confidentiality. The right to retain representation. The right to a fair and just tax system.

At Azarvand Tax Law, protecting those rights is the heart of what we do. Tax law is complicated, and the answers that matter most are rarely on the surface. We dig deeper, because the details are where our clients’ rights live.

Right now, we are putting that advocacy into action, working on behalf of taxpayers with the CNMI Division of Revenue and Taxation, alongside the Camacho and DeLeon Guerrero campaign, to rectify and release statutory interest owed to taxpayers on delayed refunds. Interest guaranteed by federal law, belonging to the community, with our firm on the taxpayers’ side of the table, as always.

From the mainland to the Marianas, when the tax law says something belongs to you, our job is to make sure you receive it. Every dollar. Every right. Every time.