Board of Tax Appeals Building

Phone: (602) 364-1102
Fax: (602) 364-1306
100 N. 15th Ave., Suite 140
Phoenix, Arizona 85007

Board Members

Members of the Board are appointed by the Governor to four-year terms. Members consist of private citizens specialized in the fields of taxation and law.

	Chairperson Janice C. Washington, certified public accountant, has more than thirty years of broad-based experience working with large corporations and small businesses. As Principal of J.C. Washington CPA since 1985, she obtained extensive experience consulting with small businesses and nonprofit organizations helping them achieve success. From 1975 until the launch of her business, she held various analytical, administrative, and management positions at Honeywell Information Systems and Intel Corporation. In 1998, she was appointed by the Governor to serve as an administrative hearing officer for the Arizona State Board of Tax Appeals and currently serves as Chair. Additionally, she was appointed to the Arizona State Board of Accountancy and served in various leadership positions from 1989 through 1995. In 1995, she was appointed to the Accountancy Board’s Law Review Committee and served as Chair for more than six years. As Chair, she led a three-year effort of consensus building among diverse groups of accounting professionals which resulted in a complete revision of the accountancy statutes for the State of Arizona. Ms. Washington received a Bachelor’s degree in accounting from Jackson State University and a Masters in business from Arizona State University.

	Member Amy W. Fellner is an experienced attorney and arbitrator with international teaching and training experience. Ms. Fellner has taught at Arizona State University as a faculty associate since 1999. She was named a Fulbright Scholar and awarded a grant to teach law in Latvia in 2002. She has since returned twice to Eastern Europe to teach law in Moldova as a Fulbright Senior Specialist. Ms. Fellner also is an experienced attorney and business counselor. She previously served as a partner in a prominent law firm and as in-house counsel at a Fortune 50 global corporation. She is an experienced arbitrator, and has taught university courses and educational seminars on alternative dispute resolution law and techniques. Ms. Fellner earned her Juris Doctor (J.D.) degree from the University of Michigan Law School and her Bachelor of Arts (B.A.) degree from the University of Rochester, where she graduated magna cum laude and was elected to Phi Beta Kappa.

	Member James M. Susa - Jim, is a native of Tucson and practices entirely in the state and local tax area. Jim has been involved in over 300 administrative and judicial proceedings involving state and local tax over the last 15 years. Jim graduated cum laude from both the University of Arizona College of Business and Law and holds a Master’s Degree in Law from the University of Florida, specializing in tax law. Jim is recognized as a certified tax specialist by the State Bar of Arizona and is also licensed to proactive law in Nevada. Jim is a member of the State Bar of Arizona Tax Section Executive Council. Prior to joining his current firm, Jim served as an Assistant Attorney General representing the Department of Revenue. Finally, Jim is also licensed as a Certified Public Accountant and has been active in the Arizona Society of CPAs, serving on the tax and legislative committee and the Board of Directors. He is Chairman of the law committee of the Arizona State Board of Accountancy and also serves on the Arizona State Board of Tax Appeals. Jim has represented numerous clients in Arizona and Nevada in tax matters. Jim’s unusual background of government attorney, private attorney and administrative tax judge provides a unique perspective that Jim brings to the table in all client matters. Given this background, Jim is a frequent lecturer for the bar, private continuing education providers, the Arizona Department of Revenue and the Arizona Society of CPAs.