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Michael D. Kummer

Partner-Elect

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

Publications

8/9/2019 - Reflections During the Recess: A Few Key Aspects of the Taxpayer First Act

8/9/2019 - 6 Key Aspects Of The Taxpayer First Act, Law360

7/15/2019 - The Non-Willful FBAR Per-Account/Per-Form Issue Deserves Closer Scrutiny, Tax Notes Federal

Spring 2019 - Department of the Treasury's Policy Statement on the Tax Regulatory Process: Explanation and Analysis, Inside Basis

4/19/2019 - Gaps in The IRS Appeals Reform Proposal, Law360

3/13/2019 - Waiting for Guidance from Treasury on Tax Reform or Relying on IRS Rulings? Read This First

11/27/2017 - What Other Courts Can Learn From Tax Court Exceptionalism, TaxNotes

April 2016 - Why Signing on the Dotted Line Is Harder Than It Seems: A Primer on Signature Authority, Taxes—The Tax Magazine

10/2/2015 - How To Bind Without Getting in One: Avoiding Controversy Over Signature Authority Issues, Tax Executives Institute

2013 - The De Novo Doctrine: Irrelevant to Relevancy in Civil Tax Litigation, Florida Tax Review, Vol. 14 No. 4

News

6/12/2019 - Morgan Lewis Elects 30 Partners

3/25/2019 - Morgan Lewis Lawyers, Professional Staff Named to Law360 2019 Editorial Advisory Boards

4/6/2017 - Morgan Lewis Secures Victory for Amazon in Tax Dispute with IRS

Events

5/9/2019 - The 6th Annual USD Transfer Pricing Symposium