Michael focuses his practice on federal taxation matters, including tax accounting methods and compliance, planning, and controversy issues.
He regularly counsels clients on the proper tax treatment of costs associated with tangible property, intangible property and corporate transaction costs. Michael also counsels on tax restructurings and the regulation and taxation of tax-exempt organizations.
Michael also regularly represents clients before the Internal Revenue Service (IRS), including representation at the IRS National Office with private letter rulings and technical advice. He also represents a number of clients in controversy matters before the Examination and Appeals divisions, including matters involving Fast Track Appeals and the Compliance Audit Program.
Latest Insights
- legal updatesTax Bytes: Week of April 6, 2026
- legal updatesNew revenue procedure offers flexibility for business interest limitation elections
- legal updatesTax Bytes: Week of March 2, 2026
Latest News
- Tax Accounting Issues: Methods, Periods, and Hot Topics, April 27, 2026, TEI 2026 Federal Tax Course – Level 1
- Current Essentials for Claiming and Sustaining the Research Credit, January 14, 2026, ABA Midyear Tax Meeting
- What Transatlantic Businesses Need to know about Trump's One Big Beautiful (Tax) Bill, November 11, 2025, European American Chamber of Commerce New York OBBB Panel
- Clearing the Fog: Making Sense of OB3’s Changes to Federal Tax Provisions and Available Administrative Guidance, November 6, 2025, Eversheds Sutherland and TEI Philadelphia Chapter Year-End Tax and Legal Seminar
- OB3 Panel, October 21, 2025, ABA Section of Taxation Meeting
- Breaking down the One Big Beautiful Act and its key federal tax provisions, July 31, 2025, Eversheds Sutherland OB3 Webinar Series
- Trends and Developments in R&D, June 3, 2025, TEI Region 2 Tax Forum
- Tax Accounting Issues: Methods, Periods, and Hot Topics, May 19, 2025, TEI Federal Tax Course – Level 1
- Methods Madness, May 12, 2025, TEI Nashville Chapter Spring Tax Seminar
- Legislative Impact: What’s Next for Bonus Depreciation and Section 174, May 9, 2025, ABA 2025 May Tax Meeting
- Fed Tax Turmoil: A Discussion of Anticipated Areas of Controversy and Ways to Strengthen Your Tax Toolbox During Uncertain Times, April 30, 2025, Eversheds Sutherland Developments in Tax Administration, Controversy and Enforcement (ACE) Seminar
- Accounting Methods: Current Issues and Updates, April 24, 2025, TEI Silicon Valley Chapter Spring Federal Tax Update
- Oops! Fixing Late Regulatory Elections Using 9100 and Other Relief, February 28, 2025, FBA Tax Law Conference
- Repeal, Roll-Back, or Revision: How the Second Trump Administration Will Address the Corporate AMT, Section 174, and Other Business Tax Provisions, February 26, 2025, TEI Philadelphia Chapter Tax Seminar
- How to Treat Data for Tax Purposes, February 19, 2025, ABA Midyear Tax Meeting
- Accounting Method Considerations for Digital Asset Transactions, February 19, 2025, ABA Midyear Tax Meeting
- Repeal, Roll-Back, or Revision: How the Second Trump Administration Will Address the Corporate AMT, Section 174, and Other Business Tax Provisions, February 5, 2025, Eversheds Sutherland Post-Election Webinar Series
- Should I Stay or Should I Go Now? What Taxpayers Can Expect in the First Year of the Second Trump Administration, January 22, 2025, Eversheds Sutherland Post-Election Webinar Series
- The Proposed CAMT Regulations and Other Developments from Washington, November 7, 2024, Eversheds Sutherland Philly Tax Day Year-End Seminar
- The New Frontier: An Overview and Analysis of the Latest Guidance Addressing the Treatment of R&D Costs under Section 174, October 23, 2024, 59th Annual Southern Federal Tax Institute
- CAMT 101: An Overview and Analysis of the CAMT Proposed Regulations and Implementation Considerations, September 25, 2024, Eversheds Sutherland US Tax Roundtable for Lloyd’s Members
- CAMT: Tax Depreciation and Accounting Method Implications, September 24, 2024, ABA Virtual Fall Tax Meeting
- Choose Your Own Adventure: An Overview and Analysis of the Latest Guidance Addressing the Treatment of R&D Costs under Section 174, July 17, 2024, Lawline
- Tax Accounting Issues: Methods, Periods, and Hot Topics, June 17, 2024, TEI 2024 Federal Tax Course – Level 1
- Procedures – Accounting Methods, May 23, 2024, TEI Region 10 Annual Conference
- Uncertainty in the Future: Legislative and Regulatory Update, May 14, 2024, TEI Nashville Chapter Spring Tax Seminar
- Dissecting H.R. 7024’s Temporary Rules for Specified Research and Experimental Expenses (SRE), May 3, 2024, ABA Tax Section May 2024 Tax Meeting
- The New Frontier: An Overview and Analysis of the Latest Guidance Addressing the Capitalization of R&D Costs Post-TCJA, March 5, 2024, FBA Tax Law Conference
- Corporate Tax Legislative and Regulatory Update, November 2, 2023, Philly Tax Day
- Current Developments and Hot Topics, October 17, 2023, ABA Section on Taxation Fall Meeting
- Notice 2023 – 63 – Welcome Substantive Guidance to Taxpayers Seeking Clarification Regarding R&D Expenses, September 21, 2023
- Federal Tax Course 1, June 12, 2023, TEI Tax School
- Accounting Methods and Tax Accounting - Current Developments and Future Expectations for 174/41, 451, and Corporate Minimum Tax, May 17, 2023, TEI Nashville Spring Seminar
- Section 174 Capitalization - Understanding the Scope, May 5, 2023, ABA Tax Meeting
- Guess Who’s Back, Back Again: An Overview and Analysis of the Inflation Reduction Act’s New Corporate Minimum Tax, November 16, 2022, Philly Tax Day
- Income Tax Accounting: Methods, Periods and Hot Topics, November 2, 2022, TEI's Federal Level 1 Course
- Tax Accounting v. Financial Accounting, July 20, 2022, PLI Basics of Accounting for Lawyers
- Tax Accounting Current Developments, May 13, 2022, ABA 2022 May Tax Meeting
- Income Tax Accounting – Methods, Periods, and Hot Topics, April 25, 2022, TEI Michigan Tax Symposium
- A Pot of Gold or a Pot of Rules?, March 17, 2022, TEI Silicon Valley Federal Tax Days
- Tax Accounting - Current Developments, February 1, 2022, ABA Virtual 2022 Mid-Year Tax Meeting
- Resolving Uncertainty with IRS Administrative Procedures, November 18, 2021, TEI Northeastern Wisconsin Chapter
- Pencils Down and Looking Ahead: Accounting Methods Considerations, November 3, 2021, TEI Chicago
- Titan Up: An Accounting Methods Update to Maximize Your Return Filing Positions, September 28, 2021, TEI Nashville webcast series
- Climbing the Rocky Top to Infrastructure: A Legislative Update on the Uphill Challenge to Enact Both the Bipartisan Infrastructure Bill and Budget Reconciliation, September 28, 2021, TEI Nashville webcast series
- A Cliff Notes Edition of Rev. Proc. 2021-34 to Assist Taxpayers in Considering Income Recognition Method Changes, September 23, 2021, Eversheds Sutherland
- Current Developments and Procedural Guidance, September 21, 2021, ABA Virtual 2021 Fall Tax Meeting
- Accounting Method Changes to Consider for 2020, July 21, 2021, Back to Basics Accounting series
- Expense Recognition, July 19, 2021, Back to Basics Accounting series
- Income Recognition, July 15, 2021, Back to Basics Accounting series
- Accounting Methods & Periods, July 13, 2021, Back to Basics Accounting series
- The Fundamentals of Federal Income Tax Accounting, June 15, 2021, TEI Federal Tax Fundamentals
- The Made in America Tax Plan, One Month Later: Where do we stand and how to prepare for an ever-changing legislative environment, May 26, 2021, Eversheds Sutherland
- Current Developments, May 11, 2021, ABA Virtual 2021 May Tax Meeting
- The Made in America Tax Plan Series, April 21, 22 and 28, 2021
- An Overview of the Legislation Highlighting Key Federal Tax Provisions, April 21, 2021, The Made in America Tax Plan series
- Penalty Deduction Provisions, June 1, 2020, Eversheds Sutherland
- Choose your own adventure – implementing bonus depreciation for qualified improvement property, April 27, 2020
- No stone left unturned – optimizing the federal tax provisions of the CARES Act, April 13, 2020
- Cryptocurrency Meets Tax Accounting, January 31, 2020, ABA Mid-Year Tax Conference
- Methods to the Madness, November 21, 2019, TEI Northeast Wisconsin Chapter
- Tax Accounting Methods and Tax Reform, October 30, 2019, TEI Philadelphia
- Current Developments Panel, October 4, 2019, ABA Tax Section Meeting
- Tax Accounting Issues: Methods, Periods and Hot Topics, April 23, 2019, 2019 Federal Tax Course – Level I
- Impact of tax reform on accounting methods for small business taxpayers, February 7, 2019, Stafford Tax Reform Webcast
- Eversheds Sutherland Year-End Tax Seminar – Navigating the Changing World of Tax, November 14, 2018
- 2018 TEI Region II Tax Forum, June 4-5, 2018
- Section of Taxation Midyear Meeting, February 8-10, 2018, American Bar Association (ABA)
- Nolan Fellow, Section of Taxation, American Bar Association (2021-2022)
- District of Columbia
- Virginia
- LL.M. in Taxation, with distinction, Georgetown University Law Center
- J.D., cum laude, Temple University James E. Beasley School of Law,
Member, Temple Political & Civil Rights Law Review
- M.Ed., Chestnut Hill College
- B.A., University of Virginia