Qiva specializes in tax compliance, controversy, and consulting services—assisting her clients with tax research, gift taxes, the taxation of trusts, estates and Qualified Settlement Funds (QSFs), and information reporting and withholding. Qiva is a licensed attorney in California (Bar number 299837) and Washington (Bar number 58957), and Idaho (Bar number 12286).

Prior to joining Miller Kaplan in 2018, Qiva worked as a staff attorney at a financial advisory firm, as a tax associate at EY, and as a claims examiner with GEICO Insurance.

When not working, Qiva can likely be found outdoors playing with her dog, hiking, kayaking, or camping; however, as a self-proclaimed Anglophile, she enjoys staying indoors and reading Jane Austen novels and binging British period dramas and murder mysteries as well. She is also a fan of country music and state and county fairs, which she attributes to having grown up in a small town in Texas.



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    • Treasurer of the Fifth District Bar Association of the Idaho State Bar
    • Adjunct Instructor at the College of Southern Idaho (as of August 2021)
    • Member of the California Lawyers Association (CLA)
    • Vice-Chair of the CLA International Tax Sub-Committee of the Tax Section
    • Member of the National Association of Federal Equity Receivers (NAFER)
    • Member of the NAFER Young Professionals Committee
    • Member of the American Bar Association (ABA)
    • Previously a Commissioner with the City of Burlingame, California – Beautification Commission (2017-2021)
    University of San Diego

    Master of Laws (LL.M.) in Taxation, graduated summa cum laude

    University of San Diego

    Juris Doctor, graduated cum laude, Order of the Coif (a national honor society for law school graduates)

    University of California, San Diego Extension

    Undergraduate Business Certificate

    University of California, San Diego

    Bachelor of Science, Management Science

    University of California, San Diego

    Bachelor of Arts (BA) in Psychology