Associate Attorney

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Areas of practice: Probate, estate planning (including the drafting of Wills, Trusts, Powers of Attorney and Advanced Healthcare Directives); general tax matters (including income, estate, fiduciary, partnership, and corporate taxes); charitable organizations; and legal matters involving the formation, operation, and termination of business entities (including LLCs, S-Corps, C-Corps, etc.).

Admitted: Washington State (resigned); Virginia (2003 (inactive)); Maine (2006); United States Tax Court.

Education: University of Oregon, B.A. 1996; University of Oregon School of Law, J.D. 2000 (Order of the Coif); University of Washington School of Law, LL.M. Taxation 2001.

During law school Smilie interned with the Honorable Frank R. Alley, III, at the U.S. Bankruptcy Court, District of Oregon, and with Ronald R. Sticka, a Chapter 7 Bankruptcy Trustee, in Eugene, Oregon. After graduating from the University of Washington School of Law with an L.L.M. in Taxation, Smilie moved to Washington D.C. where he served as an attorney-advisor to the Honorable Carolyn P. Chiechi at the United States Tax Court for two (2) years. After leaving the Tax Court in 2003, Smilie practiced law with a boutique estate planning firm in Fairfax, Virginia. In 2006, Smilie moved to Maine to be closer to family.

Smilie is currently admitted to practice law in Maine and before the United States Tax Court. Smilie is an inactive member of the bar in Virginia. Smilie is active in the community and serves on various boards and committees including: the South Berwick Zoning Board of Appeals, the South Berwick Community Development Committee and the York County Child Abuse Prevention Council.

Smilie lives in South Berwick, Maine, and is engaged to Mary Kathryn Brennan of York, Maine, an attorney for Legal Services for the Elderly (which provides free legal help for Maine's Senior Citizens).