About

Cory Melendrez, Esq.

Washington & Montana Licensed Attorney 
Master of Laws in Taxation

Hello! I was born and raised in Southern California. I ventured to Idaho for college where I received my Bachelor of Business Administration in Finance from Boise State University. After a short stint at Wells Fargo I decided to attend Law School. I graduated from the University of Idaho College of Law in the Spring of 2021. I obtained my Master of Laws (“LL.M.”) in Taxation from the University of San Diego in Spring of 2022. During my LL.M. I interned for the Sales & Use Tax Clinic where I managed several tax appeals assistance program (“TAAP”) cases for the California Department of Tax and Fee Administration (“CDTFA”). I helped clients appeal sales & use tax assessments against their diamonds, airplanes, boats, trucks, trailers, hangers, & farm equipment. I received the 2022 Graduation Award for Outstanding Clinic Intern for my work in the Sales & Use Tax Clinic.

After my LL.M. program I worked at an audit and controversy law firm. I helped clients with tax law issues including: obtaining sales and use tax exemptions for government contractors, planning for the federal and state tax consequences of becoming a U.S. citizen, developing tax optimization strategies for digital asset transactions, the section 121 exclusion, and obtaining the employee retention tax credit (“ERC”). I helped develop the firm’s ERC program and led the ERC team to assisting over 100 businesses in obtaining the credit. I researched how businesses in several industries may qualify for the ERC and developed arguments for how business in several industries may qualify for the credit. I drafted memos justifying multi-million dollar ER credits. This experience enables me to help businesses develop the strongest arguments for obtaining and keeping their ERC refund.