Michael K. Hauser

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

Awards

• 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