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Pamela A. Fuller joined Gremminger Law Firm as Of Counsel in 2010, bringing to the Firm broad experience in federal, state, and international tax planning matters.

Ms. Fuller advises a wide range of clients--including private companies, joint ventures, private equity funds, individuals, C-Suite executives, and “start-ups,” -on transactional and supply-chain strategies to achieve optimal tax results. As a seasoned practitioner and tax technician, Ms. Fuller is accustomed to handling nuanced matters involving highly technical questions of law, policy, and procedure at the federal, state, local, and international levels. She has provided sophisticated tax planning services across most industry sectors, including software & emerging digital technologies, financial services, real estate development, healthcare, pharmaceutical, construction & engineering, infrastructure, oil & energy, and retail.

Ms. Fuller is an effective taxpayer advocate, with nearly two decades of experience resolving U.S. federal, state, and foreign tax controversies, as well as asserted tax penalties. Some of the controversies Ms. Fuller has handled have involved novel questions of law. She also has significant experience with complex transfer pricing issues - skills first acquired when she clerked for the United States Tax Court, serving three consecutive 2-year terms as Attorney Advisor to the Chief Judge immediately after graduating from law school.

Ms. Fuller frequently publishes substantive articles on current tax and international law topics in peer-reviewed journals, and has often served as a session rapporteur for tax seminars sponsored by the International Bar Association. Increasingly, she is asked to speak at tax and international law conferences, and is chairing an in-depth presentation on the international tax planning issues and opportunities raised by the 2017 U.S. Tax Act, being held in New York City during Global Law Week 2018.

Ms. Fuller holds an LL.M. in Tax Law from New York University School of Law, where she served as Graduate Editor of the international law review, and where she completed post-LL.M. studies in international business law; a J.D. from Seattle University, where she was a member of the Moot Court team; and a B.A. from the University of Washington, where she was a double-major honors student and varsity athlete. Ms. Fuller began her legal career by serving multiple judicial clerkships at both state and federal courts. Now in private tax law practice, Ms. Fuller enjoys the rigor of staying on top of cutting-edge tax issues and client opportunities presented by the ever-changing tax laws, international legal norms, and relevant markets.

Prior to becoming an attorney, Ms. Fuller was a business news reporter and anchor for a highly regarded NBC affiliate in Seattle, Washington. During her free time, she loves to ski, read newspapers, and travel.


Attorney Bar and Court Admissions


  • District of Columbia (1993), North Carolina (1991), Washington (2001)

  • U.S. Tax Court

  • U.S. Court of International Trade

  • U.S. Court of Appeals for the Federal Circuit


  • LL.M., (Tax Law), New York University

  • J.D., Seattle University School of Law

  • B.A., University of Washington

Government Experience

  • Attorney Advisor, The Honorable Lapsley W. Hamblen, Jr., Chief Judge of U.S. Tax Court, United States Tax Court, Washington, D.C., 1990 – 1995.

  • Attorney Advisor, The Honorable William M. Drennen, Former Chief Judge of U.S. Tax Court, United States Tax Court, Washington, D.C., 1991-1993  

  • Judicial Law Clerk, Washington State Superior Court (highest trial court), Bremerton, Washington, 1989  

  • Law Clerk, Seattle-King County Public Defenders’ Office, 1988

Professional Affiliations

  • American Bar Association (Tax, International Law, Business Law Sections)

  • New York State Bar Association (Tax, Int’l Law, Trusts & Estates, Business Law Sections)

  • District of Columbia Bar Association (Tax and International Law Communities)

  • Bar Assoc. of City of New York (Task Force on Endangered Lawyers; Asia-Pacific Committee)

  • International Fiscal Association (U.S.A. Branch)

  • International Bar Association (Taxes Committee, Private Tax Clients Committee, Europe Forum)

  • Japan Society of New York

  • Center for Japanese Economy and Business (CJEB), Columbia University

  • Center for Japanese Legal Studies, Columbia University School of Law

  • Center for Chinese Legal Studies, Columbia University School of Law

  • Yale Club of New York City (2006)

  • Kappa Alpha Theta

  • Sigma Delta Chi (Society of Professional Journalists)

  • Women in Communications