Michael Desmond’s practice covers a broad range of federal tax matters with a focus on administrative tax policy, tax controversy, and litigation. He represents clients in approaches to the Internal Revenue Service (IRS) and the U.S. Department of the Treasury (Treasury) on administrative rulemaking matters and matters relating to tax administration and enforcement, seeking clarity on the application of federal tax laws. He also represents clients before the examination divisions of the IRS, the IRS Independent Office of Appeals, and in the U.S. Tax Court, federal district courts, the Court of Federal Claims, and federal courts of appeal. Mike is described by clients in Chambers USA as “very smart, strategic, and knowledgeable of tax law,” “responsive and insightful,” noting that “[h]is knowledge of complex matters is incredibly valuable.”

Prior to joining Miller & Chevalier, Mike was a partner with a global law firm. Before that, he served as the 48th Chief Counsel of the IRS, nominated by the President and confirmed by the Senate. As Chief Counsel, he was the principal legal officer for the IRS, overseeing a staff of nearly 1,500 lawyers responsible for interpreting and providing advice on all aspects of the federal tax law. Mike previously served as Tax Legislative Counsel at the Treasury, where he was the principal legal advisor to the Secretary and Assistant Secretary (Tax Policy) on all domestic aspects of the federal tax law other than employee benefits. Mike currently serves as President of the American College of Tax Counsel and Vice Chair of Government Relations for the Tax Section of the American Bar Association.

Faculty Member’s Sessions