Azarvand Tax Law — CNMI Tax Attorney

Azarvand Tax Law

Your tax law partner for CNMI qualifying certificate applications, federal and territorial tax compliance, and proactive tax planning.

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Our Mission

We understand the personal implications of your tax matters.

At Azarvand Tax Law, our mission is clear: to be the trusted legal partner in navigating tax law matters with unwavering dedication, expertise, and zealous representation. When you come to us, it’s not just about numbers or paperwork. It is about your financial well-being, your business, your peace of mind, and your future.

We understand that tax planning can feel overwhelming, intimidating, and deeply personal. That is why we approach every case with precision and empathy — from navigating Qualifying Certificate applications, CW-1 visa matters, proactive tax planning, or otherwise. We embrace a transparent, value-based pricing model, making high-quality legal representation accessible.

Multilingual · Accessible · Client-Focused

In-house legal services available in

  • English
  • Spanish
  • Chinese
  • Tagalog
  • French

Additional languages may be available through Language Line or other interpretation services.

CNMI vs. Puerto Rico

Why Choose CNMI Over Puerto Rico

The Commonwealth of the Northern Mariana Islands (CNMI) offers a unique combination of U.S. legal protections, tax efficiency, and operational flexibility that differs significantly from Puerto Rico's Act 60 framework.

Strategic Asia-Pacific Location

CNMI's location in the Western Pacific provides direct access to Asian markets while operating under U.S. jurisdiction.

  • Strategic access to Asia-Pacific trade routes
  • CNMI is exempt from the Jones Act's coastwise trade restrictions under the Consolidated Natural Resources Act of 2008, meaning goods can be shipped between CNMI and the U.S. mainland on foreign vessels, significantly reducing shipping costs compared to Jones Act-covered routes like Hawaii or Puerto Rico.

Lower Effective Tax Rates and Labor Costs

CNMI offers a lower-cost operating environment compared to Puerto Rico while remaining under U.S. jurisdiction.

  • No local property tax or sales tax; apartments often start around $250–$800/month
  • Lower prevailing wages (from $7.25/hr) and reduced overall operating costs compared to Puerto Rico

Underutilized Program = Less Competition

CNMI's incentive programs remain less saturated than Puerto Rico's Act 60, giving qualified investors earlier access and greater flexibility.

  • Fewer competing applicants for incentives
  • More direct engagement with CNMI agencies

CNMI-Only CW-1 Visa and H-1B Visa Exemptions

CNMI offers unique workforce options not available in other U.S. jurisdictions.

  • CW-1 visa program allows access to foreign workers for local businesses
  • H-1B visas in CNMI are exempt from the mainland annual numerical cap under the Consolidated Natural Resources Act of 2008. However, H-1B petitions in CNMI involve procedural requirements and transition-period considerations that differ from mainland practice. Contact us to discuss how this applies to your workforce needs.
CNMI vs. Puerto Rico — business and tax comparison

Tax benefits depend on income sourcing, residency, and structure. Rebates apply only to CNMI-source income. Examples are illustrative and not tax advice.

CNMI Qualifying Certificate vs. Puerto Rico Act 60 comparison

Tax benefits depend on income sourcing, residency, and structure. Rebates apply only to CNMI-source income. Examples are illustrative and not tax advice.

CNMI Income Tax

How CNMI Income Tax Works

A simple guide to filing, sourcing, and how CNMI coordinates with the federal government.

The One Return Rule

(Income Tax Only)
  • Bona fide CNMI residents generally only file one income tax return with the CNMI Division of Revenue & Taxation, not the IRS.
  • This single return satisfies CNMI income tax and federal income tax on CNMI-source income
  • CNMI collects and remits the federal portion to the IRS on your behalf
Important

Important: This applies to income tax only. Payroll forms (e.g., Form 941) and U.S. Self-Employment (e.g., Form 1040-SS) may still be required.

How CNMI income tax works

Attorneys · CPAs · Professional Staff

Our Team

Meet our Tax Attorneys, CPAs, and professional staff serving the CNMI and beyond with sophisticated tax law representation.

Tina Azarvand, Esq., LL.M.

Tina Azarvand, Esq., LL.M.

Managing Partner • Tax Attorney

Tina founded Azarvand Tax Law with a commitment to transforming tax legal services through transparent pricing and building lasting client relationships. After multiple visits to the CNMI throughout 2023-2024, she established the firm's CNMI operations in 2024. She serves as Salon Today's Resident Tax Attorney and authors "Tina's Tax Corner" for Marianas Press. She led the firm's landmark MACS Qualifying Certificate application, making legal history as the first firm to secure a QC approval—the largest tax abatement granted in CNMI history.

Recognition & Credentials

  • Super Lawyers Rising Stars 2023-2026
  • Best Lawyers: Ones to Watch 2023-2026
  • Salon Today Resident Tax Attorney
  • Nominee, Business Person of the Year (Saipan Chamber of Commerce)
Candice Miller, Esq.

Candice Miller, Esq.

Partner • Tax Attorney

Candice represents individuals and businesses in tax matters before the IRS and local taxing authorities. Before joining Azarvand Tax Law as a Partner, she practiced as a tax attorney at a Maryland law firm and completed a judicial clerkship with the Court of Special Appeals of Maryland. She graduated in the top 10% of her law school class and received the Dean's Citation Award.

Recognition & Credentials

  • Super Lawyers Rising Stars 2024-2026
  • Best Lawyers: Ones to Watch 2024-2026
  • Dean's Citation Award
  • J.D., University of Baltimore (Top 10%)
Stephen Durden, Esq., LL.M.

Stephen Durden, Esq., LL.M.

Senior Associate

Stephen Durden represents individuals and businesses in federal and state tax matters. With more than 40 years of experience in legal academia, private practice, and government service, he advises clients on tax controversies, compliance, and complex tax law issues.

Recognition & Credentials

  • LL.M. in Taxation, University of Florida
  • Former Assistant Attorney General, Guam
  • 40+ Years of Legal Experience
  • Florida Licensed Attorney
Leticia Skrabut, Esq.

Leticia Skrabut, Esq.

Associate Attorney • Tax Attorney

Leticia provides essential legal support to the firm's tax practice, assisting with client representation, legal research, document preparation, and case management. Her attention to detail and legal acumen ensure efficient handling of complex tax matters and client files.

Expertise

  • Tax Law Practice & Compliance
  • Law Clerk Experience in Tax Law Firms
  • Bilingual Legal Services (Spanish & English)
Craig Siebert, CPA

Craig Siebert, CPA

Certified Public Accountant

Craig is a seasoned Certified Public Accountant with over 35 years of experience in tax, accounting, and start-up business scenarios. Specializing in individual, partnership, corporate, estates, and trusts, Craig's expertise extends to working with start-up clients, offering strategic advice on entity structure and operations. Georgetown University graduate with comprehensive understanding of tax intricacies and practical business applications.

Recognition & Credentials

  • Certified Public Accountant (CPA)
  • Nearly 40 years of experience
  • B.S. Accounting, Georgetown University
  • Entity Structure & Operations Specialist
Charlie Lefebvre, Esq.

Charlie Lefebvre, Esq.

Of Counsel • Immigration Attorney

With a diverse background in both business and law, Charlie brings unique expertise to the intersection of tax and immigration law. She focuses on employment-based visas including E, H, J, L, O, TN, and CW-1/CW-2 visas. Before law, Charlie served as a CEO for nearly 10 years, providing invaluable insights into client needs and business strategy.

Expertise

  • CW-1/CW-2 Visa Specialist
  • Employment-Based Immigration
  • Multilingual (Spanish, English, French)

Meet the Rest of Our Team

Kaleab Tekleyohannes

Kaleab Tekleyohannes

Law Clerk

Jeremy Taitano

Jeremy Taitano

Law Clerk

Lauren Cornell

Lauren Cornell

Paralegal

Kim Esmores

Kim Esmores

Paralegal

Kristel Dianne Barnhill

Kristel Dianne Barnhill

Operations Manager

Nathaniel Kupferschmid

Nathaniel Kupferschmid

Director of Technology & Innovation

Monica Siebert

Monica Siebert

Bookkeeper

What We Do

CNMI Tax Law Services

Schedule Consultation

Qualifying Certificate Applications

CW-1 Visa & Immigration Services

IRS Representation

Business Tax Planning and Preparation Services

Employee Retention Credit (ERC) Audit Services

Learn more

Tax Controversy & Audits

Learn more

Worker Classification

Learn more

Foreign Account Compliance

Learn more

Press & Recognition

In The News

Landmark Case
100% Tax Abatement Secured 22-Year Approval · QC Program

MACS Qualifying Certificate

Successfully secured 22-year 100% tax abatement of all individual and corporate income tax and BGRT. Enabling the launch of new inter-island passenger airline serving the CNMI and Guam.

Source: ch-aviation.com/news

MACS Qualifying Certificate — Micronesian Air Connection Services MACS Qualifying Certificate coverage
The Fight for Fair Tax Treatment in the CNMI king-hinds.house.gov

August 11, 2025

The Fight for Fair Tax Treatment in the CNMI

Delegate Kimberlyn King-Hinds published on her official website: "I was grateful to meet with CNMI Tax Attorney Tina Azarvand this week to hear her perspective and share ideas on how we can push for more responsive and equitable tax administration for the Marianas."

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Tax Workshop Addresses Key Issues for CNMI Employers mvariety.com

January 8, 2025

Tax Workshop Addresses Key Issues for CNMI Employers

Tax attorney, Tina Azarvand, conducted a workshop at Last Shot Bar in Chalan Kanoa discussing FICA tax obligations for CW-1 visa holders, employee vs. independent contractor classification, and upcoming tax developments under the Trump administration affecting CNMI employers and employees.

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Governor OKs QC for Micronesian Air Connection Services (MACS) mvariety.com

January 7, 2025

Governor OKs QC for Micronesian Air Connection Services (MACS)

Governor Arnold I. Palacios signed the qualifying certificate for Micronesian Air Connection Services. The certificate grants 100% abatement on business gross revenue, corporate income, and individual income taxes—the largest tax abatement granted in CNMI history. J&P Holdings plans to invest in inter-island transportation business under the name Micronesian Air Connection Services.

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Azarvand Earns Business Person of the Year Nomination mvariety.com

January 16, 2026

Azarvand Earns Business Person of the Year Nomination

Tina Azarvand was nominated for the Saipan Chamber of Commerce's Business Person of the Year Award, recognizing her leadership, community involvement, and contributions to the local business environment in Saipan.

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Azarvand and Miller Named 2026 Super Lawyers Rising Stars facebook.com

January 16, 2026

Azarvand and Miller Named 2026 Super Lawyers Rising Stars

Tina Azarvand and Candice Miller were selected to the 2026 Super Lawyers Rising Stars list, a distinction awarded to a limited number of attorneys recognized for professional achievement and peer recognition.

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UB Law Tax Clinic and Azarvand Tax Law Deliver Assistance to CNMI mvariety.com

June 20, 2024

UB Law Tax Clinic and Azarvand Tax Law Deliver Assistance to CNMI

The Department of Finance-Division of Revenue and Taxation announced the successful completion of the CNMI Tax Settlement Series, held from June 4-13, 2024, in collaboration with the University of Baltimore School of Law Taxpayer Clinic and Azarvand Tax Law. These organizations provided free assistance to approximately 90 CNMI taxpayers, helping resolve outstanding tax debts.

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Listen · Podcast

Jet Setting Wealth Advisory

Tina Azarvand, Managing Partner of Azarvand Tax Law, joins the Jet Setting Wealth Advisory podcast to unpack the CNMI's little-known tax structure. The conversation covers residency and domicile rules, how CNMI-source income can qualify for local rebates, and how the IRS evaluates whether a move is genuine.

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Schedule Your Consultation

We provide focused and sophisticated tax law representation in connection with CNMI investments, Qualifying Certificate matters, and IRS proceedings. Contact us to discuss how we can support your objectives in the Commonwealth.

Book a Consultation Call or Text

Complimentary consultation · Available 24/7 · Call & text (888) 572-6829

In-house services available in English, Spanish, Chinese, Tagalog, and French.