Michael Kummer concentrates his practice in tax controversy and litigation, with an emphasis on complex international and other sensitive tax matters. He litigates tax cases in the United States Tax Court and federal district courts and represents taxpayers subject to Congressional investigations. Additionally, Michael counsels individuals and multinational corporations under investigation by foreign tax authorities, including those subject to cross-border information requests served pursuant to tax treaties and bi-lateral tax-enforcement arrangements.
Michael advises sophisticated individual and corporate taxpayers in the real estate, financial services, manufacturing, retail, and other industries. Representative successes include helping secure a trial victory in Amazon.com v. Commissioner, reaching multiple favorable resolutions with the Internal Revenue Service (IRS) regarding IRS challenges to valuation, deductions for worthless stock and partnership interests, low-income housing tax credits, and the existence of taxable presence in the United States. Michael’s briefing and strategy have defeated government subpoenas for trial and deposition testimony from senior business executives, secured the exclusion of opposing expert witnesses, and prevented the public disclosure during litigation of sensitive trade secrets.
Michael has an active interest in tax scholarship, and his articles have been cited in multiple law reviews, treatises, and by parties or amici in tax cases at the trial and appellate levels. For several years, Michael has also been a contributor to Transfer Pricing: Litigation Strategy and Tactics, BNA Tax Management Portfolio, No. 6932 (2020).
Michael maintains an active pro bono practice. In that regard, he has represented taxpayers in court and administratively before the IRS with respect to issues including innocent spouse relief, renewing section 501(c)(3) status, earned income tax credits, and filing status.
Recommended, Tax: US taxes: contentious, The Legal 500 US (2023, 2024)
Member, Tax Authority: Federal, US Editorial Advisory Board, Law360 (2019)
Member, Practice Group of the Year, Tax, Law360 (2017)
Community Service
Return preparer, Volunteer Income Tax Assistance (VITA) program (2010 and 2011)
Citations editor, University of Cincinnati Law Review