Jared M. Le Fevre

Jared M. Le Fevre

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Languages Spoken

English

Jared Le Fevre is a Partner in Crowley Fleck’s Tax, Trusts & Estates and Creditor’s Rights Practice Groups. Jared’s tax practice focuses on representing taxpayers in federal and state taxation audit and controversy matters before state taxing authorities and the Internal Revenue Service. Jared has particular experience representing oil, gas, energy and natural resource companies in tax controversy and matters.

Jared also advises clients in tax, commercial, real estate and business transactions. He represents banks and other creditors in creditors’ rights and bankruptcy proceedings, including foreclosures, replevins and bankruptcy representation. He is a past Chair of the State Bar of Montana Bankruptcy Section.

Jared obtained his law degree from the University of Utah School of Law and his Master of Laws (LL.M) degree in Taxation from the University of Alabama School of Law. He has presented on the subjects of taxation, bankruptcy and creditors rights to many trade associations and legal groups.

Jared grew up in the west (Idaho and Utah) and chose to make Montana his home 15 years ago. He and his wife are raising 5 active children in Billings. Being born, raised and educated in the mountain west, Jared understands the unique challenges western Americans face and is therefore also licensed to practice law in North Dakota, Wyoming, Idaho and Utah so that he may assist clients of the west wherever their legal needs may arise.

Practice Areas

    • Creditors’ Rights & Bankruptcy
    • Bankruptcy
    • Collections
    • Debt Restructuring and Workouts
    • Personal Property Foreclosures, Claim and Delivery, Replevin, and Injunctive Remedies
    • Real Property Foreclosures & Landlord-Tenant Disputes
    • Long Term and Elder Care, In-Home Care, Hospice, and Rehabilitation
    • Taxation
    • Business Entities
    • Mergers and Acquisitions, Spin-Offs, and Reorganizations
    • Natural Resource and Energy Taxes
    • Real Estate Transactions
    • State and Local Taxes
    • Tax Audits and Controversies

Bar Admission

Montana
Idaho
Utah
North Dakota
Wyoming
United States Tax Court
Crow Tribal Court
Northern Cheyenne Tribal Court

Education

2010 – LLM, Taxation, University of Alabama School of Law, Magna Cum Laude
2001 – J.D., University of Utah School of Law
1998 – B.A., Brigham Young University
1996 – A.A., Ricks College

Honors & Awards

Past President of State Bar of Montana Bankruptcy Section

Community Involvement

Yellowstone County/City of Billings Planning Board Member (2016)
Billings TrailNet Board Member and Secretary (2016-present)
Boy Scouts of America
YMCA youth basketball coach
Billings Chamber of Commerce
State Bar of Montana Bankruptcy Section Past President

Professional Affiliations

State Bar of Montana

Presentations & Publications

Taxation Principles for the Energy Industry in Montana (Montana Energy Summit, March 2016)
Tiers of the Sun: Montana Multi-Tier Pass-Through Entity Apportionment Developments (Crowley Fleck Tax Newsletter, Summer 2014
How the IRS Uses Tax Liens like it is Wielding the Hammer of the Gods, and Exiting Bankruptcy Free from the IRS (State Bar of Montana Bankruptcy Section Presentation, Summer 2015)
New and Amended Montana Tax Statutes, 2015 Montana Legislature (Crowley Fleck Presentation, Summer 2015)
Avoiding Payment Pitfalls: Best Practices for Assisted Living Facility Admission, Discharge, Collections and Medicaid (Montana Healthcare Association Annual Convention, Summer 2015)
Essentials and Recent Developments in Taxation for the Energy and Natural Resources Industries in Montana (Crowley Fleck Energy Seminar, Summer 2015)
Federal and Montana Tax Liens (Montana Land Title Association, November 2015)

Reported Decisions / Cases

Reported cases: Baston v. Baston, 240 P.3d 643 (Mont. 2010); Omimex Canada, Ltd. v. Montana Department of Revenue, 201 P.3d 3 (Mont. 2008); Collier v. Kincheloe, 180 P.3d 1157 (Mont. 2008); Montclair v. L.O.I., Inc., 246 Fed.Appx. 535, 2007 WL 2493091 (9th Cir. 2007)

Unreported cases: numerous state, federal (district court and bankruptcy court), administrative and tribal cases.