Michael is a partner in Reed Smith’s Chicago office, and a member of the State Tax Group. He is experienced in state and local tax litigation, planning, legislative and regulatory work in Illinois and throughout the United States, concerning income, sales, telecommunications, ad valorem, and other taxes and unclaimed property laws. Michael’s practice includes audit, litigation and appellate practice in matters such as state False Claims Act tax defense, state tax refund class action defense, real property tax exemption litigation for health care facilities and government facility developers, individual residency cases, telecommunications excise tax, sales and income taxes, and multiple unclaimed property audits, voluntary disclosures and advice. Before joining Reed Smith, Michael served as partner with Sonnenschein Nath & Rosenthal (now SNR Denton), as Partner in Charge of the Midwest State and Local Tax Services Group for the accounting firm Deloitte & Touche, LLP, and as tax partner with Baker & McKenzie.
Michael also served as General Counsel to the Illinois Department of Revenue, leading the Department's regulatory, legislative support and adjudicative functions and staff. His extensive governmental experience includes earlier roles as Deputy Chief and Acting Chief in the Revenue Litigation Division, Office of the Attorney General, where he supervised trial and appellate counsel for the state in all tax and revenue-related matters.
Michael serves on the Advisory Committees for the Taxpayers' Federation of Illinois and on the Tax Committee of the Illinois State Chamber of Commerce. He is a former Chair of the Chicago Bar Association's State and Local Tax Committee.