Michael Kummer concentrates his practice in tax controversy, with an emphasis on the procedural aspects of tax controversy and litigation. He advises sophisticated individual and corporate taxpayers in the real estate, financial services, manufacturing, and retail industries on a wide range of domestic and international tax issues.
Representative successes on which Michael worked include obtaining favorable resolutions with the Internal Revenue Service (IRS) regarding valuation challenges and deductions for worthless stock and partnership interests, as well as obtaining a complete concession from the IRS on innocent spouse relief grounds in a pro bono Tax Court representation.
Michael’s practice also involves complex tax planning matters, with an emphasis in the real estate sector. He recently obtained a favorable private letter ruling on a complex issue involving the interplay of the partnership and tax-exempt bond rules.
During law school, Michael 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.
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
District of Columbia
US Tax Court
Awards and Affiliations
Return preparer, Volunteer Income Tax Assistance (VITA) program (2010 and 2011)
Citations editor, University of Cincinnati Law Review