Areas of Practice Emphasis

Representative Clients

  • High net worth individuals
  • Closely-held startup companies & entrepreneurs
  • Companies with multistate/multinational operations
  • Employee leasing companies

Prominent Assignments

  • Counsel clients in planning for and structuring acquisitions, mergers, and other business transactions with respect to federal and state tax matters
  • Counsel individual and business clients in connection with business and investment transactions to minimize taxes and comply with tax laws
  • Counsel individual clients and fiduciaries in connection with tax compliance matters, including fiduciary income tax returns for estates and trusts
  • Counsel clients in formation of business entities, choice of entity, corporate governance, internal investigations, business transactions and contracts, executive compensation
  • Represent small to multinational businesses in connection with federal and state tax controversies, including tax appeals and refund litigation involving Michigan taxes
  • Counsel business clients and individuals in tax aspects of international operations, including immigration and expatriate taxation, application of tax treaties

Education

  • Certified Public Accountant, Michigan, 1981
  • J.D, Wayne State University School of Law, 1978
  • B.B.A. in Business Administration (magna cum laude), Eastern Michigan University, 1975

Admitted to Practice

  • Michigan
  • U.S. District Court, Eastern District of Michigan, 1978
  • U.S. Court of Federal Claims, 1983
  • U.S. Tax Court, 1984
  • U.S. Supreme Court, 1990

Professional and Community Involvement

  • Member, Taxation Sections of the American Bar Association and State Bar of Michigan; Chairman of State and Local Tax Committee, 1990-1992
  • Member, Michigan Association of Certified Public Accountants, 1981; Member of State and Local Tax Committee, Single Business Tax Subcommittee Chairman, 1991-1996

Publications and Presentations

  • Frequent speaker, Michigan Association of Certified Public Accountants' annual conferences and seminars on state tax matters
  • American Bar Association Section of Taxation, Contributing author, “State and Local Taxation of Banks and Other Financial Institutions," 1995
  • The Tax Executive, co-author, “Michigan Nexus Developments”, March 1995
  • Michigan Bar Journal, “Resolving Michigan Tax Disputes," 1992
  • Lorman Education Services, co-author and speaker, "Michigan Sales & Use Tax," 1989-1995
  • Wayne Law Review, “Annual Surveys of Michigan Tax Law,” 1988-1991