About

Michael A. Raiken has been working in the legal field for about 25 years. He started his sole practice law firm in 2022 to represent civil and criminal tax cases before the U.S. Tax Court, State Tax Courts, and various other state and federal Courts. In addition, he offers communication with his clients in a safe environment, so they can be comfortable disclosing all information without fear that those discussions will be disclosed to government agencies.

Michael started his career at a local CPA firm assisting on attest engagements conducting certified financial audits of public and governmental agencies. In addition, he would prepare federal and state income tax returns for individuals, partnerships, and corporations. During this time, he honed his skills in preparing detailed workpapers and his understanding of different accounting methods used in various industries.

While conducting financial audits of the United States Federal Courts, Michael noticed that the CPAs were having difficulty explaining accounting theories to the Judges in charge of the accounting records. In turn, the CPAs were having troubles understanding the legal requirements unique to the Court’s reporting. As a result, Michael decided to go to Law School and has been practicing as an Attorney since 1998.

Michael’s first job out of law school was working for a sole practitioner who focused on tax planning, tax compliance, asset protection, entity formations and liquidations, and estate planning. In 2001, he went to work as Revenue Agent with the Internal Revenue Service conducting audits of individuals and entities in its Small Business/Self-Employed division. After almost six (6) years he went to work for the Office of Chief Counsel as a Trial Attorney representing the IRS obtaining several favorable opinions in the U.S. Tax Court. His attention to detail and using his skills an auditor helped him work to present the facts in an easily understandable manner. After 10 years at that position, Michael decided to leave government service to assist taxpayers in minimizing their tax liabilities and obligations.

In 2019, he joined a local law practice and national CPA firm providing his acquired knowledge, workpaper presentation skills, and institutional insight to assist clients minimize their tax liabilities and exposure. Michael provided representation before federal and state agencies during audits, appeals, and litigation achieving favorable results for his clients that significantly reduced or eliminated potential/proposed liabilities and penalties.

Michael helps with state and federal tax agency examinations, late income tax and foreign reporting submissions, responding to agency inquiries, transaction analysis for minimizing tax exposure, legal research for the proper reporting of those transactions, and evaluation of collection alternatives, such as offers-in-compromises and installment agreements, for paying outstanding federal and state tax liabilities. Michael prides himself in providing comfort to his clients facing the difficult task of dealing with governmental bureaucracy and the stress of having the most personal details of their financial lives investigated.