Michael D. Kummer

Michael D. Kummer

Washington

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Biography

Michael has litigated tax cases against the Internal Revenue Service (IRS) and Department of Justice for over 15 years. His practice focuses on complex international and other sensitive tax matters for multinational corporations and high net worth individuals--where hundreds of millions or billions of potential tax, interest, and penalties are in dispute. He also represents taxpayers subject to investigations by Congress and foreign tax authorities, including those subject to cross-border information requests served pursuant to tax treaties and bi-lateral tax-enforcement arrangements.

Representative successes include helping secure a trial victory in Amazon.com v. Commissioner, reaching multiple favorable resolutions with the IRS regarding IRS challenges to valuation, deductions for worthless stock and partnership interests, deduction of marketing and related business expenses, 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 multiple opposing expert witnesses, and prevented the public disclosure during litigation of sensitive trade secrets.

Michael's scholarship and articles have been cited in multiple law reviews, treatises, and by parties or amici in tax cases at the trial and appellate levels (including before the Supreme Court). Michael is also committed to defending low-income taxpayers in pro bono matters. His work, for example, led a court to reject the IRS's assertion of penalties against a low-income taxpayer because of the taxpayer’s “candor in his subsequent dealings with the IRS and his demeanor as a witness” and because he “did his reasonable best to prepare a correct tax return."

Education

  • New York University School of Law, New York, New York
    • Master of Laws - 2011
  • University of Cincinnati College of Law, Cincinnati, Ohio
    • Juris Doctor - 2009
    • Honors: magna cum laude
  • Harvard College, Artis Baccalaureate
    • 2005

Bar Admissions

  • District of Columbia
  • Kentucky
  • U.S. Tax Court