Meet The Team
Mr. Israel, a partner, chairs both the Firm’s State and Local Taxation Controversy Group and its Commercial Litigation Group. Prior to joining the firm, Michael was a Special Assistant Attorney General in the Office of the Illinois Attorney General for three years, where he represented the Illinois Department of Revenue in the circuit courts of Illinois and federal court. Michael dealt with complex state and local, income tax, and sales tax, litigation matters including those related to nexus, apportionment, responsible officer liability, residency, and the defense of the constitutionality of state property tax exemption statutes; as well as matters related to federal income taxation.
Prior to his employment with the Office of the Illinois Attorney General, Michael practiced in federal and state courts in the areas of commercial litigation and tax litigation. In addition to handling complex tax matters, Michael has represented clients in actions involving: claims under the Illinois false claims act, breach of contract, non-compete agreements, limited liability disputes among members, an action seeking removal of a trustee, declaratory judgment actions, “white collar” fraud investigations conducted by federal agencies such as the Federal Bureau of Investigation and the Criminal Division of the Internal Revenue Service, and asserted and defended claims for temporary restraining orders and preliminary injunctions. Michael has experience in conducting arbitrations as well as trial experience.
Michael was an adjunct professor at the John Marshall Law School and taught Advanced Federal Income Taxation in the school’s Master of Law in Taxation program from 2013 through 2019.
Education:
Northwestern University School of Law, Master of Laws in Taxation
Northwestern University School of Law, Juris Doctor
Northwestern University, Master of Arts
Northwestern University, Bachelor of Arts
Law License:
Illinois (1999)
Court Admission:
United States District Court, Northern District of Illinois, member of the General Bar and the Trial Bar
Bar Associations:
Chicago Bar Association
Illinois State Bar Association
Publications
Recent U.S. Supreme Court Case Impacts Trust Taxation
The U.S. Supreme Court recently issued its opinion on North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust, which addressed “….the limits of a State’s power to tax a trust.” This is the first time in decades the Supreme Court has addressed this issue, and its decision could have significant implications for […]
State and Local Tax Reminder about State Income Tax Residency
At DUGGAN BERTSCH, LLC, we are often asked by clients to explain the process by which a taxpayer can establish a “new” state residency for income tax purposes. Sometimes we are asked to explain the impact of moving to a new state altogether or about the impact of remaining in your current state of residence while […]
STATE AND LOCAL TAXATION REMINDER:
Our firm represents both individuals as well as numerous and varied business entities. While determining state tax obligations is always a complex process, when a taxpayer has income from sources in multiple states, the complexity greatly increases. Past considerations relied upon “physical presence” as the main factor in determining tax reporting obligations – those days have quickly […]
DUGGAN BERTSCH, LLC would like to Congratulate our 2017 Leading Lawyers
Leading Lawyers – Leading Lawyers have been recommended by their peers to be among the TOP LAWYERS in the areas of practice noted on this website. Less than 5% of all lawyers licensed in each state have received the distinction of Leading Lawyer. David M. Henderson Tax Law: IndividualTrust, Will & Estate Planning Law Michael H. Israel […]
DUGGAN BERTSCH, LLC would like to congratulate our 2019 Leading Lawyers & Emerging Lawyers
Leading Lawyers – Leading Lawyers have been recommended by their peers to be among the TOP LAWYERS in the areas of practice noted on this website. Less than 5% of all lawyers licensed in each state have received the distinction of Leading Lawyer. Gregory J. BertschClosely & Privately Held Business lawTax Law: BusinessTax Law: IndividualTrust, Will […]
DUGGAN BERTSCH, LLC would like to congratulate our 2021 Leading Lawyers & Emerging Lawyers
Leading Lawyers – Leading Lawyers have been recommended by their peers to be among the TOP LAWYERS in the areas of practice noted on this website. Less than 5% of all lawyers licensed in each state have received the distinction of Leading Lawyer. Gregory J. Bertsch James M Duggan Timothy L. Epstein Allen J. Gable David […]