| Sherrill D. Wolford is a partner in Dykema's Detroit office. She represents clients in federal and state tax controversies, tax planning and transactional strategies. Her practice emphasizes Michigan single business tax, state income, franchise, sales, use, and property taxes, and state and local tax incentives. Ms. Wolford has represented clients before state and local departments of revenue and in state and federal trial and appellate courts in cases that have resulted in millions of dollars of taxpayer savings. She is a frequent speaker on state and local tax issues.
Experience
-
Representative clients range from closely held companies to Fortune 500 Companies
-
Represented clients in numerous proceedings before the Internal Revenue Service, U.S. Tax Court, U.S. District Court, Michigan State Tax Commission, Michigan Department of Treasury, Michigan Tax Tribunal, and Michigan Court of Claims, and obtained favorable decisions in landmark state and federal tax cases in the Michigan Court of Appeals, Michigan Supreme Court, and the U.S. Court of Appeals for the Sixth Circuit.
-
Successfully defended international manufacturer in U.S. Tax Court against multi-million dollar IRS assessment
-
Provided multi-state tax planning for foreign-based multinational automotive suppliers
-
Negotiated settlement of property tax valuation cases involving electric utility personal property in jurisdictions throughout southeast Michigan
-
Defended employers and tax advisors in SUTA Dumping and other state unemployment insurance matters
-
Negotiated settlement of multi-million dollar SBT assessments against major domestic automobile manufacturer
-
Amicus brief in Michigan Supreme Court case granting property tax exemption to nonprofit medical clinic, Wexford Medical Group v Cadillac
-
Negotiated tax incentive packages with state and local governments.
Significant Decisions
- Twentieth Century Fox Home Entertainment v Dep't of Treasury, 270 Mich App 539 (2006), Michigan Single Business Tax
- Father Murray Nursing Center v Center Line, MTT No. 293280 (2006), Property Tax Exemption for nonprofit health care provider
- Buena Vista Home Entertainment v Dep't. of Treasury, Ct. of Appeals No. 263536 (Feb. 27, 2007), Michigan Single Business Tax
- United Parcel Service, Inc. v Dep't, Ct. of Claims No. 06-98-30 (Feb. 26, 2007), Michigan Sales Tax
- Standard Federal Bank v Department, Michigan Court of Appeals No. 230407 (2002), Michigan Intangibles Tax
- Alma Piston v Department, 236 Mich App 365 (1999), Michigan Supreme Court - Income Tax
- IBM Credit v Grand Rapids, Michigan Court of Appeals No. 181519 (1996), Landmark Property Tax Case (invalidating State Tax Commission multipliers for computer equipment)
- Total Petroleum v Alma, MTT (1996), Property Tax
- Detroit City Council v Pepsi-Cola Metropolitan Bottling Co, Inc., Michigan Circuit Court (1995), Property Tax Abatement
- Comshare v United States, 27 F3d 142 (6th Cir 1994), Federal Tax Credit
Seminars and Speeches
-
11/2009
Property Tax Update, Third Annual Michigan Tax Conference, Novi, MI
-
2009
Property Tax Developments, Committee on State Taxation, Midwest Regional State Tax Meeting
-
Michigan Property Tax Developments, Michigan Association of Homes for Aged Annual Conference, 2006
-
Testified before Michigan Legislative committee hearings for oversight of the Department of Labor and Economic Growth, Unemployment Insurance Agency, SUTA Dumping administration, March 2006
-
Michigan Property Tax Developments, MACPA Tax Forum, 6/2002
-
U.S. Taxation Issues, Symposium of Business Managers of International Performers, 7/00, Bologna, Italy
-
Current Michigan Sales, Use and Business Taxation, Lorman Education Services, 12/95, 12/96, 12/97 and 12/00, Troy, MI
Professional Associations
- State Bar of Michigan, 1990 - Present Member (Chairman International Tax Committee 2000)
- Institute for Professionals in Taxation
- Committee on State Taxation (COST) Practitioner Connection
- Michigan Women's Tax Association
|
