PROFESSIONALS   

Min (Mike) Won is the founder of Min Won & Associates, a Seattle-based boutique practice focused on tax controversy, U.S. Tax Court litigation, tax planning, estate & probate tax, international business compliance, and integrated accounting.

Before establishing his practice, Min gained extensive experience working in financial audit and tax at a Top 10 U.S. accounting firm, where he developed strong technical skills in financial reporting, federal and state compliance, and audit-ready accounting practices.

This foundation—combined with his legal training—allows him to view client matters through a legal, tax, and financial lens simultaneously, an advantage few professionals offer.

Min’s practice is intentionally narrow and highly specialized:

  • Attorney-supervised accounting and financial compliance

  • IRS and state tax disputes

  • U.S. Tax Court litigation

  • Strategic tax planning

  • Washington estate tax & probate tax

  • U.S.–Korea cross-border taxation

Min believes in clear communication, practical strategies, and efficient resolution. He avoids unnecessary litigation and focuses on delivering dependable, integrated solutions that protect clients’ finances, businesses, and families.

Why Choose an Attorney–CPA for Accounting?

Most people think accounting is about numbers — clean ledgers, organized spreadsheets, and tax returns filed on time. And yes, those tasks matter.
But what truly shapes a business or a family’s financial life is not just the numbers themselves, but the legal meaning behind the numbers.

That is where the difference between a typical accountant and an Attorney–CPA becomes clear.

In practice, every financial transaction carries a legal consequence that many people never consider.
A contractor payment might raise worker-classification issues.
A distribution from a corporation might trigger tax problems if it wasn’t properly documented.
A foreign shareholder might face hidden reporting obligations.
A miscategorized expense might become the focal point of an IRS audit.

These are not just accounting issues.
They are legal issues hidden inside accounting entries.

An Attorney–CPA sees both sides at once.

A Single Professional Who Sees the Entire Landscape

  • How will this look in an IRS audit?

  • Is this classification defensible under tax law?

  • Does this entry create exposure under federal or state statutes?

  • Does this trigger a cross-border reporting requirement?

  • Will this become a problem in probate or a future business sale?

  • Is this aligned with the owner’s tax planning strategy?

Traditional accounting often focuses on compliance:
record the income, categorize the expense, close the books, prepare the return.

But an Attorney–CPA views every transaction through a wider lens:

When your accounting is overseen by someone who thinks this way, you are not just keeping books —
you are building a legally sound financial foundation.

Where Accounting and Law Meet in Real Life

Imagine a business owner who classifies a worker as a contractor to simplify payroll — a routine accounting choice.
But under state and federal law, that choice could trigger penalties, back taxes, or even personal liability.

Or consider a small business expanding into other states.
Their accountant continues recording sales as usual, unaware that the business now has tax nexus in multiple jurisdictions.

Or think of a Korean company that sets up a U.S. subsidiary.
The bookkeeping might look correct, yet the company is unknowingly creating international reporting obligations, withholding requirements, and transfer-of-funds rules that have nothing to do with traditional accounting, but everything to do with U.S. tax law.

These are the kinds of details an Attorney–CPA understands intuitively.

Not because the numbers look wrong, but because the law behind the numbers matters.

Why This Matters for Businesses and Families

For many of my clients, accounting is not simply a record of what happened.
It is the basis for:

  • negotiating with the IRS,

  • filing a U.S. Tax Court petition,

  • structuring a new investment,

  • preparing for estate or gift tax liability,

  • managing international operations,

  • or complying with government agencies.

These are high-stakes areas.
Errors become expensive very quickly.

When accounting is supervised by an Attorney–CPA, clients do not need:

  • one person for books,

  • another for tax returns,

  • another for strategy,

  • and another for legal questions.

They have one point of responsibility,
and that person sees the entire picture —
not just one slice of it.

That is the value of choosing an Attorney–CPA for accounting.

     In the End, Accounting Is Not Just Mathematics — It Is Judgment     

Every business decision, every transaction, every classification reflects judgment.
Good judgment requires both legal and financial understanding.

An Attorney–CPA brings both to the table.
And that combination is what turns accounting from a commodity service into a strategic, protective, forward-looking advantage.

It is the difference between merely recording the past and shaping the future with clarity, intention, and compliance.

OUR MISSION

Our purpose at Min Won & Associates is to empower our clients by providing expert legal, accounting, and tax services. We are dedicated to safeguarding your interests, whether through robust legal representation, meticulous estate planning, or specialized international tax solutions. For nearly 15 years, our commitment has been to deliver professional, personalized support that helps individuals and businesses thrive both locally and globally.