I'm Joe Wallin — a corporate and tax attorney at Carney Badley Spellman in Seattle. For 25+ years I've advised founders, investors, and startup companies on corporate and tax work, including formation, fundraising, equity compensation, QSBS under Section 1202, and exit planning.
A note before you book: please share only the names of the parties and a brief, non-confidential description of your issue. Confidential details should wait until we've completed a conflicts check and signed a written engagement agreement. Book a 20-Minute Intro Call →
Credentials
- LL.M. in Taxation, New York University (1996)
- J.D., Seattle University School of Law (1994)
- B.A., University of Washington (1990)
- Original author, with Joshua Levy, of The Holloway Guide to Equity Compensation
- Co-author with Pete Baltaxe of Angel Investing: Start to Finish (Holloway, 2020), covering deal structure, due diligence, SAFEs, convertible notes, portfolio construction, and tax issues for angel investors, including QSBS
- Member, Angel Capital Association Public Policy Advisory Council; wrote the first draft of Washington's equity crowdfunding law, testified in support, and later helped with amendments
Washington State Tax
I opposed ESSB 6346 — Washington's 9.9% tax on income above the $1 million standard deduction, effective January 1, 2028 — and testified during the legislative session. I advise clients on related planning, including domicile analysis, PTE elections, QSBS positioning, and exit timing. Start with the Washington State Taxes guide.
About This Blog
I write this blog to help founders, investors, and employees understand startup legal and tax issues and identify questions to address before a transaction. Topics include formation, fundraising, equity compensation, QSBS, and Washington State taxes. I also publish guest pieces from other practitioners.
How to Work Together
The best starting point is a short introductory call.
If you need a structured, fixed-fee look at Section 1202 qualification issues before a sale, financing, or restructuring, see the QSBS Issue-Spotting Review.
Press & Media
The Wall Street Journal — Bylined contributor, WSJ Accelerators Blog. Quoted in WSJ articles on securities regulation and startup fundraising.
CNBC — Quoted on Washington state's new income tax and its marriage penalty provision (March 2026). Read the CNBC article →
GeekWire — Bylined op-ed contributor on crowdfunding law, startup regulation, and Washington tax policy. View GeekWire articles →