Mike has represented private and public companies in purchase, sale, division, merger, liquidation and restructuring/reorganization transactions involving limited liability companies, partnerships, and Subchapter C and Subchapter S corporations. Mike’s pragmatic approach achieves his clients’ tax goals while being mindful of business considerations.
In addition to his transactional practice, Mike is also well-versed in the various federal income tax laws affecting public finance. He has assisted issuers and conduit borrowers of all sizes with tax-exempt bond offerings, including matters involving the arbitrage and rebate rules, private business use and refunding and reissuance.
Mike is also experienced in representing taxpayers before the Internal Revenue Service and the Ohio Department of Taxation in matters of civil tax controversy.
Mike has been named to The Best Lawyers in America© list since 2019 and the Ohio Rising Stars list by Ohio Super Lawyers since 2018.
He is a member of The Tax Club of Cleveland and is a regular speaker at the Cleveland Tax Institute in addition to serving in numerous officer roles.
Honors & Recognitions
- The Best Lawyers in America©, Tax Law (2019-2021)
- Ohio Super Lawyers, Ohio Rising Stars (2018)
LL.M., Taxation, University of Florida Levin College of Law, 2005
J.D., magna cum laude, The University of Toledo College of Law, Order of the Coif, 2004
B.S.B.A., Accounting, The Ohio State University, 2001
Professional & Community
Professional & Community
- The Tax Club of Cleveland, Member
- Cleveland Tax Institute, Regular Speaker and Officer
News & Events
- Sixty-seven Calfee Attorneys Selected for Inclusion in The Best Lawyers in America 2021 and Best Lawyers: Ones to Watch Lists; Two Calfee Lawyers Named to Best Lawyers "Lawyer of the Year"The Best Lawyers in America©, 08.24.2020
- Fifty-one Calfee, Halter & Griswold Attorneys Selected for Inclusion in The Best Lawyers in America 202008.15.2019
- Mergers and Acquisitions Co-Leader, Brent Pietrafese, Leads Legal Deal Team for MavenHill Capital's Recent Acquisition of Gasser & Sons12.03.2018
- Calfee Attorneys Led the Legal Deal Team for CapitalWorks LLC in the Sale of its Investment in Capewell Aerial Systems10.04.2018
- Forty Calfee, Halter & Griswold Attorneys Selected for Inclusion in Lawyers of the Year and The Best Lawyers in America 201908.15.2018
- Forty Calfee, Halter & Griswold Attorneys Selected for Inclusion in 2018 Ohio Super Lawyers and Ohio Rising Stars12.06.2017
- U.S. Tax Court