Jared M. Le Fevre Partner
Jared Le Fevre is a Partner in Crowley Fleck’s Tax, Trusts & Estates and Creditor’s Rights Practice Groups.
Jared’s practice focuses on representing taxpayers in complex federal and state taxation audit and controversy. Jared has represented all kinds of taxpayers in tax audit and controversy matters with state tax authorities and the IRS. His clients include businesses, high worth individuals and every day citizens. Jared has particular experience representing oil, gas, energy and natural resource companies in tax controversy and compliance and federal, state, and tribal royalty disputes.
Jared also advises clients in commercial, real estate transactions 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 bankruptcy, creditors rights, and taxation to a variety of trade associations.
Jared grew up in the west (Idaho and Utah) and chose to make Montana his home 14 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.
Jared enjoys spending time outside of the office with family, long-distance running (completed three marathons and three half-marathons), family and church activities, Dutch oven cooking, reading, and I-devices.
- Administrative Law
- Business Entity Formation
- Business Tax
- Commercial Litigation
- Commercial Real Estate
- Conservation Easements
- Corporate & Partnership Tax
- Debt Restructuring and Workouts
- Estate, Gift & Generation Skipping Transfer Tax
- Farm and Ranch
- Foreclosures, Claim and Delivery, Replevin, and Injunctive Remedies
- Homeowners' Associations, Condominiums & Planned Unit Developments
- Income Tax
- Land Use, Subdivisions, Zoning & Permitting
- Long Term and Elder Care, In-Home Care, Hospice, and Rehabilitation
- Property Tax
- Residential Real Estate
- State & Local Tax
- Tax and Finance
- Tax Controversy
United States Tax Court
Crow Tribal Court
- Northern Cheyenne Tribal Court
- 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
Awards and Honors
- Past President of State Bar of Montana Bankruptcy Section
Community and Professional Involvement
- Boy Scouts of America, YMCA youth basketball coach, Billings Chamber of Commerce
- 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.
- State Bar of Montana
Presentations and Publications
- 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)