Photo of Michael K. HauserPhoto of Michael K. Hauser

Michael K. Hauser



Wayne State University Law School, J.D.
  • summa cum laude
Dartmouth College, B.A.
  • magna cum laude


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Michael Hauser is a partner in the Tax practice group. His practice includes both tax planning and tax controversy work with a focus on:

  • federal taxation of real estate transactions
  • partnership and corporate entity structuring
  • income tax planning
  • IRS and Michigan Treasury audits and appeals
  • gift and estate tax
  • general business matters, including buy-sell agreements


Representative Matters

Representative Tax Planning Matters
  • Negotiated joint venture agreements between real estate promoters and real estate investment trusts (REIT), equity funds, and other institutional investors with focus on tax sensitivities of promoters and private investors
  • Consulted with commercial real estate owners burdened by excessive debt and/or foreclosure to optimize tax results
  • Recapitalized LLCs and partnerships needing cash infusions, balancing complex financial and tax considerations
  • Secured several private letter rulings from the Internal Revenue Service
  • Structured tax-free exchanges and other tax deferral and tax reduction strategies for real estate owners
Representative Tax Controversy Matters
  • Settled Tax Court matter involving an estate tax assessment exceeding $1 million by securing a refund for the estate
  • Drafted Motion for Reconsideration in Michigan Tax Tribunal case, causing Judge to reverse her own prior ruling, saving taxpayer more than $1 million in sales tax
  • Appealed IRS audit assessment of $450,000 against distribution business, received “no change letter” in resolution of appeal
  • Appealed IRS audit assessment of more than $2 million against real estate operator and reduced liability to $7,000
  • Cleared numerous individuals facing corporate officer liability for Michigan taxes in connection with Treasury’s Office of Hearings, Michigan Tax Tribunal and Federal Bankruptcy Court proceedings
Other experience 
  • Earned CPA prior to law school and served small- to mid-sized businesses
  • Interned for the IRS Office of Chief Counsel, researching international tax and tax shelter issues



  • The Best Lawyers in America, 2016-2022
    • Recognized in practice area of Tax Law
  • Michigan Super Lawyers, Recognized as a Rising Star, 2010-2012

Professional & Community Involvement

  • State Bar of Michigan

Academic Appointments

  • Cooley Law School LL.M. Program, Taxation of Real Estate and Taxation of Troubled Taxpayers, Adjunct Professor

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