Education
Wayne State University Law School, J.D.
- summa cum laude
Dartmouth College, B.A.
- magna cum laude
Admissions
- Michigan
Overview
Experience
Recognition
News & Resources
Overview
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
Experience
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
Recognition
Awards
- The Best Lawyers in America, 2016-2021
- 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