Pipeline/2025-438
Report Enacted 2025-438

Reappoint Sean Wallace and appoint Penny Sweeting to the Revenue Division Appeals Board

Final ActionMateriality · Tier CReadiness · Unable To Determine
Official record
What is being decided?

Reappoint Sean Wallace and appoint Penny Sweeting to the Revenue Division Appeals Board

What happens next?

Derived from official scheduling fields

Where has it appeared?

2 Council session appearances; latest Dec 3, 2025.

Decision standard · Rules v1

Decision readiness

Unable To Determine

This measures whether decision-relevant information is visible. It does not measure whether the proposal deserves approval.

Decision definition

The requested action could not be determined.

Unknown
Legal instrument

Official text was found in the reviewed record.

Complete
Financial impact

The official impact statement includes financial information.

Complete
Funding source

Funding information appears in the impact statement; inspect the source for precision.

Complete
Supporting documents

No linked attachments were found on the official page.

Unknown
Implementation

An implementation owner or milestone was not found deterministically.

Unknown
Document stability

Stability requires at least two observed snapshots; the system will update this after another ingestion.

Unknown
Alternative

Not found in the reviewed official text.

Assumption

Not found in the reviewed official text.

Risk

Not found in the reviewed official text.

Dependency

Not found in the reviewed official text.

Evidence

Not found in the reviewed official text.

Information Request

Not found in the reviewed official text.

Outcome Measure

Not found in the reviewed official text.

Official material

Documents

0 linked files
Official page textRead

TO THE COUNCIL: As Mayor, I request Council confirmation of the following appointments to the Revenue Division Appeals Board.ReappointmentTermSean Wallace1/1/2026 – 12/31/2028AppointmentTermReplacingPenny Sweeting1/1/2026 – 12/31/2027Brian MillerRespectfully submitted, Keith Wilson,MayorSean WallaceBiography Sean Wallace is a Tax Shareholder at Perkins & Co with a focus on closely held businesses and their owners. His practice area primarily focuses on helping companies navigate income tax compliance and planning in multijurisdictional tax environments. Sean first joined Perkins & Co in 2008 and rejoined the firm in 2011. He holds Bachelor degrees from the University of Oregon’s College of Arts and Sciences as well as the College of Business. He has been a licensed CPA in Oregon since 2010.Interest Statement I am interested in a reappointment to the Board to continue supporting the efforts of CPAs nationwide to accurately interpret and apply tax laws, rules, and regulations. I believe my experience working over 15 years as a practitioner in our local communities gives me helpful historical context in this role. It offers me a breadth of knowledge earned through doing that guides a practical and insightful approach to resolution of often difficult to understand tax rules and regulations. I look forward to supporting the efforts of taxpayers, and Multnomah County, in arriving at accurate tax positions by helping to interpret the tax laws and rules of our local tax jurisdictions.Penny SweetingBiography I have been a certified public accountant in Oregon since 2001. In the last 15 years, I have specialized in state and local taxes which has allowed me to work closely with taxpayers as well as the Revenue Division. I am currently working with a national firm called Withum Smith + Brown in the Portland office and have worked at several local public accounting firms including Deloitte, Geffen Mesher, Perkins and KBF. In my role as a SALT specialist, I was able to attend rules committee meetings for the Multnomah County PFA tax and Metro work sessions. I am a long-time member of the Oregon Society of CPA’s in good standing and have served on a number of committees including the Taxation Strategic Committee (member, past co-chair and past chair) and the State and Local Tax Conference Committee (member). My education started at Hawaii Pacific University and then I earned a Post-Bac Certificate in Accounting from Portland State University. Most recently I earned a Graduate Certificate in State and Local Tax from Villanova University (Pennsylvania).Interest Statement I am looking forward to serving on the appeals board to provide the opportunity to use my knowledge and experience of taxes to assist taxpayers with appeals. I understand the importance of having a forum for taxpayers to appeal decisions and resolve disputes. Being part of the appeals board will also offer the opportunity to work alongside other professionals who have a passion for Portland. It would be an honor that I would take seriously and complete my responsibilities with highest standards.

Meeting-specific record

Motions, amendments & votes

2 vote records

Motion to refer the Report, Document Number 2025-438, to City Council with the recommendation it be accepted: Moved by Pirtle-Guiney and seconded by Green. (Aye (4): Green, Pirtle-Guiney, Novick, Zimmerman; Absent (1): Avalos)

Official impact statement

Money & effects

Purpose & background

The three-year Board position held by Sean Wallace expires December 31, 2025. Sean has agreed to be reappointed to the Board. Board positions are appointed by the Mayor. If appointed, Sean’s next three-year term will expire on December 31, 2028.The two-year Board position held by Brian Miller expires on December 31, 2025. Brian Miller has declined to serve another term. Board positions are appointed by the Mayor. Penny Sweeting has agreed to be appointed to this position. If appointed Penny Sweeting’s two-year term will expire on December 31, 2027. Portland City Code section 7.02.295 C requires that appointments to the Board be made to provide an appropriate level of expertise in accounting methods and tax regulations. These appointees meet the qualifications required by the code and should serve both the public and the City of Portland well in any matters coming before the Board.

Economic & real estate impacts

None.

Community impacts

The Board’s decisions only apply to the specific facts and circumstances of individual tax-payers so their decisions are minimally impactful to the community as a whole. Outreach has been narrowly targeted due to the unique qualifications of the Board members (strong expertise in federal, state and local tax laws).

Financial & budgetary impacts

None. This legislation only relates to filling volunteer positions.

100% renewable goal

Not applicable.

Follow-through

Implementation & accountability

Responsible organization

Revenue Division

Deadlines and outcome measures

No explicit direction or commitment was found in the reviewed official text.

Append-only history

Timeline

  1. DOCUMENT PUBLISHED

    Observed in the official source.

  2. Council Action

    Confirmed

  3. Council Action

    Referred to City Council