Pamela "Pam" K. Wheeler

Of Counsel
Tulsa, Oklahoma
D: 918.591.5235
F: 918.925.5235
Williams Center Tower II
Two West Second Street, Suite 700
Tulsa, OK 74103-3117
Pamela K. Wheeler

Pamela Wheeler is an attorney and a Certified Public Accountant in Oklahoma. She has extensive experience and success in representing clients in federal and state taxation, and also in tax controversies and tax planning. She assists individuals and business clients in the examination process and resolves their issues in either IRS Appeals or the US Tax Court.

Representative Experience

  • Successfully settled a sales tax controversy of over $11 million in sales taxes with the state of Oklahoma.
  • Corrected multiple 403b plan failures for a 501(c)(3) charity and incurred no penalties for the non-profit.
  • Successfully resolved a the assertion of over $28 million in self dealing penalties against a 501(c)(3) foundation.
  • Settled an IRS assessment against an individual with multiple entities, both passive and non-passive, and net operating losses.
  • Had an IRS assessment of over $3 million eliminated in its entirety on review by IRS Appeals.
  • Obtained a Private Letter Ruling allowing for a Qualified Sub-chapter S-election by a Trust almost 24 years after its due date.
  • Obtained the abatement of almost one million dollars in interest due to an IRS failure.
  • Successfully had IRS penalties  waived on a failure to withhold on a real estate transaction involving foreign nationals.
  • Successfully structured a transaction for a contractor to avoid over a $100 thousand in Oklahoma sales and use taxes.


  • Masters in Taxation, University of Tulsa, 2001
  • J.D., Oklahoma City University School of Law, 1974
  • B.S., Randolph College, 1972

Bar & Court Admissions

  • Oklahoma, 1974
  • United States District Court Northern District of Oklahoma, 2018
  • United States Tax Court, 2005

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