Scott D. Michel is a member of Caplin & Drysdale, has been at the firm since 1981, and currently serves as the firm’s President.
Services
He advises and represents individuals and corporations nationwide in the following:
- Voluntary disclosures
- Criminal tax fraud investigations
- Sensitive civil tax examinations where fraud or substantial penalty issues may arise
- Complex tax shelter matters, including criminal and civil penalty examinations of tax shelter promoters and professionals
- Criminal and civil tax disputes with DC and various states
- Corporate internal investigations of tax related matters
Highlights
Mr. Michel is internationally recognized for his extensive experience in handling voluntary disclosures, audits and investigations involving undeclared foreign bank accounts, including those with undisclosed corporate or foundation structures and unfiled Treasury “FBAR” forms. He is currently representing numerous clients worldwide in voluntary disclosures involving undeclared foreign accounts, including those in trust or corporate structures, as well as a number of clients under civil audit or criminal investigation arising out of IRS and Justice Department investigations in this area.
Professional Activities
Mr. Michel has made frequent appearances in Zurich and Geneva, Switzerland, for presentations on voluntary disclosures and IRS enforcement to multiple law firms, bankers, financial advisors, and the Swiss-American Chamber of Commerce. He has also appeared at programs of the American Bar Association, The Tax Executives Institute, The National Association of Criminal Defense Lawyers, and the Virginia, NYU, Tennessee and North Carolina Tax Institutes.
He 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 and current Vice-Chair for Legal Developments for this Committee
- Current Chair of the Standards of Tax Practice Committee
- Co-Chair of the Subcommittee on Tax Fraud, ABA White Collar Crime Committee
He 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.
Awards and Honors
- Listed in The Best Lawyers in America in the specialties of Criminal Defense: White-Collar and Tax Law (2006-2010) as well as in Super Lawyers (2007, 2008 and 2009)
- Ranked as a Top Lawyer in the 2009 edition of Chambers USA; Band 4 in Tax - District of Columbia
- AV rated by Martindale-Hubbell
Selected Recent Publications
Mr. Michel has written and lectured extensively on topics relating to criminal tax enforcement. He has also been quoted extensively in the media, including by The Wall Street Journal, The New York Times, Bloomberg, The Miami Herald, FoxNews, ABC News, and press outlets in Switzerland, France, Germany and the UK. His more recent articles include*:
*For a comprehensive selection of Mr. Michel's articles, please click here. For a list of his media mentions (including the latest developments in the UBS settlement issue), please click here.