Scott D. Michel is a member of Caplin & Drysdale, has been at the firm since 1981, and currently serves as the firm’s President. He advises and represents individuals and corporations nationwide in the following:
- Criminal tax fraud investigations
- Voluntary disclosures, especially those involving undeclared foreign accounts, undisclosed foreign corporate and foundation structures, and unfiled tax returns
- Sensitive civil tax examinations where fraud issues may arise
- Complex tax shelter matters, including multifaceted criminal and civil penalty examinations of tax shelter promoters and professionals
- Cases before the IRS Office of Professional Responsibility
- Criminal and civil tax disputes with DC and various states
- Corporate internal investigations of tax related matters
Mr. Michel is a Fellow of the American College of Tax Counsel, and is active in Bar groups in the tax controversy field:
- Former Chair of the ABA Tax Section’s Committee on Civil and Criminal Tax Penalties, current Vice-Chair for Legal Developments, and former Vice-Chair of its Subcommittee on Criminal Tax Policy
- Current Vice-Chair of the Standards of Tax Practice Committee
- Co-Chair of the Subcommittee on Tax Fraud, ABA Criminal Justice Section, White Collar Crime Committee
He has written and lectured extensively on topics relating to criminal tax enforcement. His more recent articles include*:
Speeches and panels include appearances before the American Bar Association, the University of Va. School of Law, the NYU Tax Institute, Georgetown University, The Tax Executives Institute, The National Association of Criminal Defense Lawyers, The Tennessee and North Carolina Tax Institutes, the Insurance Tax Conference, and the Swiss-American Chamber of Commerce.
Mr. Michel is also a co-founder and Director of Buildable Hours, Inc., a Washington, D.C. non-profit group that coordinates contributions and volunteer activities between law firms nationwide and local Habitat for Humanity organizations. Prior to joining Caplin & Drysdale, Mr. Michel served as a law clerk to the Hon. Joyce Hens Green, U. S. District Court, District of Columbia.
*For a comprehensive selection of his articles, please click
here.