Azarvand Tax Law

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.

08/18/2026

Please join us in welcoming Kristanna Lim to Azarvand Tax Law as our new Administrative Assistant!

Kristanna supports the firm’s day-to-day operations with her strong organizational skills, dependability, and a client-focused approach. She holds an Associate’s degree in Business and is currently pursuing her Bachelor’s degree in Accounting at Northern Marianas College.

Welcome aboard, Kristanna!

08/12/2026

Meet Nathaniel Kupferschmid, Director of Technology & Innovation at Azarvand Tax Law.

Nathaniel brings many years of information technology experience, with much of his career dedicated specifically to cybersecurity. He specializes in endpoint security, compliance, and proactive threat prevention, pairing a rigorous security-first mindset with a forward-looking approach to modern technology solutions. He holds a Bachelor of Science in Software Engineering from New England Institute of Technology and is CompTIA Security+ certified.

At the firm, Nathaniel works in tandem with our IT team. He leads our ongoing commitment to technological innovation and security resilience, keeping our infrastructure, our processes, and our people ahead of an evolving threat landscape while taking full advantage of the tools that define modern, high-performing law firms.

What sets Nathaniel apart is how approachable he is. He works not only with our legal team but with every member of our staff, running regular training that goes well beyond what any bar association sets as a baseline. He has a rare talent for translating complex technical challenges into clear, actionable strategy, which makes him a vital link between technical operations and firm leadership and a genuine resource to anyone at the firm who needs him.

Law firms have become a favored target for digital attacks, and the rapid weaponization of AI by malicious actors has widened the gap between how fast technology moves and how fast the rules governing it catch up. Nathaniel's dedicated role reflects our proactive stance on protecting client data, and always staying ahead of those threats rather than simply responding to them.

Outside of work, Nathaniel is an air show regular and an aviation photographer, and he has spent nearly two decades mountain biking and snowboarding.

We are fortunate to have Nathaniel on the Azarvand Tax Law team!

08/06/2026

07/28/2026

If you run a business, work as an independent contractor, or earn income from fishing, farming, tour guiding, construction, or any other self-employed venture in one of the U.S. territories, there is a good chance you have heard the term "Self-Employment Tax Return," or its form number, 1040-SS, tossed around during tax season.
Form 1040-SS applies across the U.S. territories, including the Commonwealth of the Northern Mariana Islands, Guam, American Samoa, the U.S. Virgin Islands, and Puerto Rico. Many residents in these territories assume that because they are not required to file a standard federal income tax return, Form 1040, they are off the hook on filing a self-employment tax return, Form 1040-SS, as well. That incorrect assumption can be costly.

Read more at: https://marianaspress.com/tinas-tax-corner/what-is-a-self-employment-tax-return-form-1040-ss-and-what-happens-if-you-dont-file-it

07/23/2026

Many U.S.-based business owners eventually face the same question, regardless of whether their business is located in the CNMI, Guam, any state, or elsewhere in the United States. When you bring someone on to help with the work, do they get treated as an employee or a contractor? It sounds like a paperwork detail, but two separate federal agencies watch this decision closely, and a wrong answer can follow a business owner personally, not just the business, for years.

Guam and the CNMI, while separate from the contiguous United States, mirror its federal tax system almost identically, with specific wage statement and information return forms used to report a worker's pay, each differing by jurisdiction. The mainland uses Form W-2 for employees, Guam uses Form W-2GU, and the CNMI uses Form W-2CM, while contractor payments are generally reported on an information return, such as Form 1099-NEC across all three.

To simplify, this piece refers to these documents collectively as “wage statements” and “information returns,” because the federal worker-classification rules and penalty structure discussed below apply consistently regardless of which jurisdiction-specific form is used. It is important to note that each respective local jurisdiction maintains the right to impose additional requirements beyond the federal rules addressed here.

The labels given to workers go beyond basic paperwork and are more important than most realize.

Read the full article at https://marianaspress.com/tinas-tax-corner/employee-or-contractor-the-federal-rules-and-what-getting-it-wrong-can-cost-you

07/16/2026

When Super Typhoon Bavi hit the island of Rota, Azarvand Tax Law sponsored the first relief flight to reach the island, bringing a Starlink unit so families could check in with loved ones, and outdoor grills to help address the island's shortage after homes lost power for cooking. The firm also brought nonprofit relief coordinators out on the flight, getting boots on the ground as fast as possible, alongside Marianas Press and independent storm chaser influencers helping tell Rota's story.

Watch the full interview with Managing Partner Tina Azarvand below 👇