Michael is a graduate of the University of California, Berkeley. He was awarded his JD from Hastings College of Law where he served on the editorial board of the Hastings Law Journal. After graduating from Hastings, Michael accepted a position with the Department of Justice (DOJ) Tax Division in the highly competitive Attorney General’s Honors Program. While in the Tax Division, Michael tried civil tax cases in the federal district courts in Missouri, Kansas, Utah, and California.
After serving in the Tax Division, Michael joined the Washington, DC law firm of Hamel & Park (now known as Foley & Lardner) where he worked until 1986 when he was appointed Principal Deputy Assistant Attorney General and then Acting Assistant Attorney General for the Tax Division, Department of Justice.
In 1988, Michael returned to private practice where he specializes in tax controversy matters, resolving civil and criminal tax disputes with the Internal Revenue Service and the Department of Justice.
Michael has served as chairman of various Federal Bar and American Bar Association (ABA) tax section committees, as well as chairman of the Federal Bar Section of Taxation. He has served as a mediator in the District of Columbia Superior Court Multi-Door Resolution Division, is a frequent speaker and panelist for international, national, state and private tax organizations, and is the author or co-author of articles for international national tax publications, principally on tax compliance matters. He also co-authored "Criminal Tax Procedure", Tax Management Portfolio No. 162-2nd.