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Michael K. Gall

Michael Gall devotes the majority of his practice to tax controversy and litigation. He has represented individuals, TEFRA partnerships and multinational corporations in matters before federal, state and local taxing authorities and courts. At the federal level, Mr. Gall has represented taxpayers before the United States Tax Court, the IRS National Office and IRS Appeals. At the state and local levels, he has represented taxpayers before the Ohio Board of Tax Appeals, the Ohio Department of Taxation, the California Franchise Tax Board and municipal boards of appeal. Mr. Gall’s experience includes a significant amount of work representing taxpayers facing civil tax penalties, including the civil fraud penalty. Mr. Gall also has experience with the Section 41 research and development credit, Section 7428 declaratory judgment actions and Section 7805(b) relief.

Mr. Gall also assists clients with federal and state employment tax issues. He has significant experience advising clients about employment tax responsibilities and correcting prior errors. Mr. Gall’s clients include for-profit and not-for-profit employers, as well as government employers. He has experience with the various penalties applicable to a failure to pay employment tax, including the 100 percent responsible person penalty, and has advised clients on penalty exposure and abatement.

In addition, Mr. Gall has experience representing many kinds of tax exempt entities from formation through operation and dissolution. He advises charitable and other exempt clients on issues related to obtaining and maintaining tax-exempt status and matters of corporate governance. In particular, Mr. Gall has represented several Section 527 political organizations from their initial formation through ongoing compliance with IRS disclosure and other requirements. His experience enables his political organization clients to maneuver past the initial formation and registration steps and begin operations on an expedited and efficient basis. In addition to his knowledge of the federal tax laws, Mr. Gall is knowledgeable of Ohio non-profit corporation law and is therefore able to bring full-service representation to clients.

Mr. Gall is an active member of the tax and charitable communities. He is a member of the American, Ohio and Cleveland Metropolitan Bar Associations and is a regular speaker at the Cleveland Tax Institute, an annual two day seminar featuring leading tax professionals from law firms, corporations and government. He is on the Board of Directors of the Northeast Ohio Affiliate of Susan G. Komen of the Cure and serves on the Board of Trustees of COAR Peace Mission, a Cleveland-based charity devoted to funding a children’s village in Zaragoza, El Salvador.

Illustrative matters from Mr. Gall’s career include:

• Obtained Section 7805(b) relief from IRS National Office on a change in accounting issue, resulting in approximately $2 billion in immediate deductions.
• Represented hospital before U.S. Tax Court defending tax-exempt status.
• Represented individual before U.S. Tax Court in Section 83 case with over $36 million of income at issue.
• Prepared private letter ruling request to IRS National Office on behalf of publicly traded bank, resulting in a Section 165 deduction on a BOLI transaction.
• Prepared protest to California Franchise Tax Board regarding deducibility of criminal restitution payment, resulting in full concession.
• Negotiated favorable settlement with Ohio Municipal Board of Appeal regarding failure to pay penalty on the eve of hearing.
• Represented Section 41 research and development credit vendor in dispute with customer regarding sufficiency of credit study, resulting in a favorable settlement.
• Prepared protest to Ohio Department of Taxation decision to deny long-term lessee standing to seek real property tax exemption, resulting in full concession.
• Represented California municipality regarding correction of federal and state employment tax errors.