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Michael D. Kummer

Partner

Michael Kummer concentrates his practice in tax controversy and litigation, with an emphasis on complex international and other sensitive tax matters. He has litigated cases in the United States Tax Court and federal district courts, successfully defended against government subpoenas for trial and deposition testimony, and also represented business executives testifying about tax matters before courts and congressional committees. Additionally, Michael has counseled multinational corporations under investigation by foreign tax authorities.

Extended Profile

Michael advises sophisticated individual and corporate taxpayers in the real estate, financial services, manufacturing, and retail industries. Representative successes include helping secure a trial victory in Amazon.com v. Commissioner, reaching favorable resolutions with the Internal Revenue Service (IRS) regarding valuation challenges and deductions for worthless stock and partnership interests, and obtaining a favorable private letter ruling on a complex issue involving the interplay of the partnership and tax-exempt bond rules.

Michael previously clerked at the Commonwealth Attorney’s Office for Kenton County, Kentucky. Under Kentucky’s limited student practice program, Michael second-chaired two jury trials and presented multiple felony cases in preliminary hearings and in grand jury proceedings.

Michael maintains an active pro bono practice and recently obtained a complete concession from the IRS on innocent spouse relief grounds in a Tax Court representation.

Education

  • Harvard College, 2005, Artis Baccalaureate
  • New York University School of Law, 2011, Master of Laws
  • University of Cincinnati College of Law, 2009, Juris Doctor, Magna Cum Laude

Admissions

  • District of Columbia
  • Kentucky
  • US Tax Court

Awards and Affiliations

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

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