In addition to his transactional practice, Mike is also well-versed in the various federal income tax laws affecting public finance. He has assisted issuers and conduit borrowers of all sizes with tax-exempt bond offerings, including matters involving the arbitrage and rebate rules, private business use, and refunding and reissuance. Mike is also experienced in representing taxpayers before the Internal Revenue Service, the Ohio Department of Taxation, and Ohio’s municipal taxing authorities in matters of civil tax controversy.
Mike joined Calfee as a partner in 2013. He is a member of the American and Ohio Bar Associations and is a regular speaker at the Cleveland Tax Institute.
- Public Law and Finance
- Employee Stock Ownership Plans (ESOP)
- University of Florida Levin College of Law, LL.M., Taxation, 2005
- The University of Toledo College of Law, J.D., magna cum laude, 2004, Order of the Coif
- The Ohio State University, B.S.B.A., Accounting, 2001
- State of Ohio
- U.S. Tax Court