Firm Profile

Nigel Avilez, Principal
Mercer Law PLLC was founded by independent contractor law attorney Nigel Avilez as a law firm dedicated to serving businesses that engage independent contractors.

Nigel Avilez is the developer of 1099 Review™, Washington State’s first online independent contractor risk assessment tool and resource center, and has extensive experience advising businesses on independent contractor law issues.  Mr. Avilez regularly represents business clients in tax audits before the Washington State Department of Labor & Industries (L&I), Washington State Employment Security Department (ESD), and in appellate court litigation.

Prior to founding Mercer Law PLLC, Mr. Avilez was a business litigation attorney at Davis Wright Tremaine LLP, a national law firm, based in Seattle, Washington.

Mr. Avilez is rated by Thomson Reuters’ Super Lawyers publication as a Washington Rising Star, 2013 -2016.

Margie Willet
Margie Willett, Paralegal/Office Manager
Margie works as a paralegal and office manager at Mercer Law. Margie has extensive experience assisting Mercer Law clients in all aspects of audits and appeals, including preparing clients for audits; managing document preparation, collection and review; conducting internal audits of company records; communicating with state agencies; reviewing and analyzing audit findings; preparing and filing appeals; and providing appeal and analytical support services.


The Firm

Mercer Law PLLC is a premier employment tax audit law firm in Washington State, with extensive experience representing employers in L&I and ESD audits and appeals.

The firm has handled numerous audits and appeals, and has unique depth of insight into the intricacies of the audit process, the agency personnel involved (i.e. auditors, litigation specialists, appeal managers, and government attorneys), and the applicable law. This knowledge is additionally supplemented by an extensive understanding of internal agency policies and “how things work” as a practical matter. This experience has enabled the firm to customize/refine its representation of business owners, streamline its audit and appeal processes, have a practical understanding of the range of potential results clients can expect, and as a result, represent business owners with an efficiency and quality of service that cannot easily be matched.

If you are facing an L&I or ESD audit or appeal, contact us and see how we can help.

phone: (206) 569-4920 | email: