ELLINGTON, J.
¶ 1 For purposes of the statute of limitations, a claim alleging negligent preparation of state tax returns accrues when the taxpayer incurs actual and appreciable injury, that is, when the Washington State Department of Revenue (Department) has issued its final assessment and can proceed to collect it. By statute, the assessment is not final until the conclusion of any internal Department review. Thus, the claim here did not accrue until the Department...
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