Mr. Roberts is co-leader of the Tax practice group, and his practice includes all aspects of federal and state tax planning and tax litigation. Mr. Roberts has represented both closely held and Fortune 1000 companies in tax disputes with the Internal Revenue Service, the Michigan Department of Treasury, and revenue departments in Pennsylvania, Indiana, Tennessee, New York, California, and numerous other state and local taxing jurisdictions.
Mr. Roberts received his B.B.A. from Western Michigan University, his M.S. in Taxation from Grand Valley State University and his J.D. from Ohio State University. Mr. Roberts was a Public Service Fellow while at Ohio State University Moritz College of Law.
Mr. Roberts is licensed to practice law in Michigan and Ohio and is also a registered CPA in the states of Michigan, Ohio and Illinois. He is a former Chair of the State and Local Tax Committee of the State Bar of Michigan-Taxation Section and is a current member of the Taxation Section Governing Council.
Experience
Mr. Roberts has experience representing clients with respect to:
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federal and state tax planning;
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federal tax audits, administrative appeals, and litigation matters;
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federal voluntary disclosure of foreign bank and investment accounts;
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state tax audits, administrative appeals and state tax litigation in the Michigan Tax Tribunal, the Michigan Court of Claims, the Michigan Court of Appeals, and the Michigan Supreme Court;
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financial accounting matters, including counseling relative to the internal control and financial statement analyses required by the Sarbanes-Oxley Act; and
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estate and family wealth succession planning.
Seminars and Speeches
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11/3-4/2009 State Tax Controversy, MBT Unitary Groups, & Real Estate Transfer Tax Presentations, 3rd Annual Michigan Tax Conference, Novi, MI
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3/31/2009
State Real Estate Transfer Tax Amendment, Grand Rapids Bar Association Forum, Grand Rapids, MI
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2/18/2009
Michigan Business and Personal Taxes, State Bar of Michigan 2009 Law School for Legislators-Taxation Law
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11/6/2008
Program on Michigan Business Tax Unitary Business Group "Relationship Test", Michigan Tax Conference Planning
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11/6/2008
"Ask the Experts - Unitary Business Group Q&A", Michigan Tax Conference Planning
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10/2008
MBPA Tax Summit, Served on panel with Department of Treasury and Senator Steve Beida discussing Michigan Tax matters, Livonia, MI
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11/8/2007
Michigan Tax Collections, 1st Annual Michigan Tax Conference, Livonia, MI
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Introduction to the Michigan Business Tax, ICLE Webinar (Fall 2007)
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5/26/2005
Michigan Tax Update - State Tax Reform Breakout Session, 18th Annual Summer Tax Conference, State Bar of Michigan - Taxation Section, Plymouth, MI
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1/27/2005
Michigan SBT...Candid Advice for non-Michigan Companies, The 14th Annual Ohio Tax Conference, Columbus, OH
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6/21/2002
Michigan Sales & Use Tax Update, National Business Institute Seminar, Southfield, MI
Publications
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"Practical Guide to the Michigan Business Tax," CCH/Wolters Kluwer (co-author)
(2010)
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"Michigan Business Tax Update: A Review of the MBT after the First Filing Season," 88 Mich BJ 12
(December 2009)
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"Michigan Business Tax Update: Significant Amendments," (co-author)
(April 2008)
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"Taxation of Financial Institutions Under the New Michigan Business Tax," Journal of Taxation of Financial Institutions (July/August 2008, Vol. 21 No. 6)
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"The Michigan Business Tax: In Lieu of Taxes Applicable to Financial Institutions and Insurance Companies," Wayne State Law Review
(April 2008)
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"The New Michigan Business Tax and Related Tax Litigation," Michigan Forward (March/April 2008) Michigan Chamber of Commerce
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"Corporate Franchise and Income Taxes: The Michigan Business Tax Replaces the State's Much-Vilified SBT," Journal of Multi-State Taxation (Winter/Spring 2008)
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"The Michigan Business Tax," Journal of Multi-State Taxation
(Fall 2007)
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"Effectively Handling a Michigan Tax Controversy," Michigan Tax Lawyer
(Winter 2006)
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"Michigan Tax Practice Insights (Michigan SBT, Income & Sales and Use Taxes)," Matthew Bender Tax Service/LexisNexis: 2006 (Principal Author)
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The Michigan Tax Lawyer, 2004-2006 Michigan Tax Matters Column (Recurring Column)
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"Tax Shelter Update: A State Tax Perspective," Michigan Tax Lawyer
(Winter 2004)
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"Internal Revenue Service Collections: Levies Against Property Held as Tenancy by the Entireties under Craft and Hatchett," Michigan Tax Lawyer
(Fall 2003)
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"Michigan Loophole Closing Legislation," Tribal Tax Notes
(August 2003)
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"Michigan Oil & Gas Taxation: from Bauer to RAB 2001-5," Michigan Tax Lawyer
(Fall 2002)
Professional Associations
- State Bar of Michigan
- Member, Taxation Section
- Member, Tax Section Council
- American Bar Association
- Member, Administrative Procedure Committee
- Member, State and Local Tax Committee
- Michigan Association of Certified Public Accountants
- American Institute of Certified Public Accountants
- Grand Rapids Bar Association (Member, Business and Taxation Section)
Education Leadership
- Adjunct Tax Faculty, Walsh College (2003)
Awards
- 2008 West Michigan Business Review Thought Leadership Award (previously known as the "40 under 40" award) for leadership
- 2008 MACPA Outstanding Task Force Leadership Award (planning the Michigan Tax Conference)
- Grand Rapids Chamber of Commerce Volunteer of the Month Award (2007)
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