Mike has assisted clients in litigation and appeals in state and federal courts. He has defended clients in dozens of state qui tam (False Claims Act) cases seeking treble damages and penalties for alleged tax and unclaimed property reporting violations in Illinois and in Delaware, and has tried property and sales tax exemptions for charitable organizations and government contractors, individual residency cases, and a variety of multistate corporate income and sales tax and unclaimed property escheat issues. Mike's clients and cases have spanned multiple states and include the telecommunications, pharmaceutical, financial, manufacturing, healthcare, government contracting, internet publishing, cloud-services, and streaming industries. He serves on the board of trustees of the Taxpayers' Federation of Illinois (TFI), and is a former chair of the Chicago Bar Association's (CBA) SALT Committee. Mike convened the first Illinois Director of Revenue's Advisory Committee, and has thereafter served by invitation on every Director's Advisory Committee. Mike served on the legislative and regulatory drafting subcommittees of the CBA and TFI for the Illinois Independent Tax Tribunal Act of 2012.
B.A. in Finance, Southern Illinois University
Bloomberg Tax Management Portfolios
Limitations on States’ Jurisdiction to Impose Sales and Use Taxes (Portfolio 1420)
This Portfolio explores the constitutional limitations imposed by the Commerce Clause, Due Process Clause, Equal Protection Clause, and First Amendment.