Michael J. Karlan



I.  Legal Experience

From 1998 to 1999, Michael J. Karlan served as an attorney in the Office of Chief Counsel of the Internal Revenue Service. At the Office of Chief Counsel, he either served as principal author or assisted in the drafting of a wide range of Treasury Regulations and other guidance released by the Office of Chief Counsel and affecting millions of taxpayers (See Links for the text of those regulations). In addition, he assisted in the preparation of private letter rulings, technical assistance requests, information requests, requests from Members of Congress, and a wide range of other matters relating to federal tax law.

From 1995 to 1998, Michael J. Karlan served as an associate at Covington & Burling. His practice there covered tax planning, audit, and controversy work, as well as the tax aspects of corporate transactions.  He assisted in the formation and operations of small businesses and nonprofit organizations, and prepared and reviewed complex tax returns.  He drafted estate planning documents, litigation documents, and private letter ruling requests.  He also handled a wide range of tax, ERISA and employment law issues concerning employee benefit plans, employment contracts, compensation packages, stock option packages (both incentive and nonqualified stock options), and corporate transactions.

From 1993 to 1995, Michael J. Karlan clerked for the Honorable Julian I. Jacobs of the United States Tax Court. At the United States Tax Court, he researched and drafted Tax Court Opinions, Tax Court Memorandum Opinions, Court Orders and legal memoranda. In addition, he advised Judge Jacobs on all phases of litigation before the Court from pretrial proceedings through the drafting of decision documents.

II.  Education

In 1992, Michael J. Karlan received his law degree from Columbia University School of Law, where he was a Harlan Fiske Stone Scholar, and Editor of the Columbia Journal of Transnational Law. In 1993, he received an LL.M. in taxation from New York University School of Law. In 1989, he received a Bachelor�s Degree in Business Administration (Emphasis in Accounting) from the University of Colorado at Boulder. At the University of Colorado, Michael Karlan was valedictorian of his graduating class

III.  Publications and Legal Panels

Michael J. Karlan�s published works include "Differences in Treatment of Employees and Independent Contractors Under Selected State and Federal Statues," 1998 ABA Section of Taxation Mid-Year Meeting (with Kurt L.P. Lawson), and "Cash or Deferred Arrangements, Matching Contributions, and Employee Contributions,"1998 Annual American Law Institute-American Bar Association Conference (with Mary Oppenheimer).

Michael J. Karlan regularly speaks on legal panels and teaches seminars for individuals and small businesses.

IV.  Business Experience

In addition to his law practice, Michael J. Karlan has extensive entrepreneurial experience.  He personally started a number of very successful small businesses and other entities, including Professionals in the City, the D.C. Society of Young Professionals, the 2950 Van Ness Tenants Association, and Twitch Speed Enterprises, LLC. He has also been heavily involved with real estate partnerships for over fifteen years.

Professionals in the City is the largest social and networking group in the country. It has well over 100,000 members and hosts well over 500 events a year. It is based in Washington, DC, and also has branches in Los Angeles, New York, Boston, Philadelphia and Baltimore.

The 2950 Van Ness Tenants Association exists to represent the tenants of 2950 Van Ness St., N.W., in Washington, D.C. Since Michael J. Karlan formed the 2950 Van Ness Tenants Association in January 1998, this association has obtained approximately two million dollars in benefits for its members, including a cash payment of $970,000.

Twitch Speed Enterprises, LLC, is a full-service licensing agency committed to the licensing and managing of trademarks, trade names, brand names, corporate names, characters, symbols, logos, the names of individuals and similar marketable properties. Twitch Speed Enterprises, LLC represents properties worldwide, recently signed a major book deal with Simon & Schuster, and has been written up numerous times in the licensing trade press.

Michael J. Karlan�s real estate partnership experience includes manufactured housing, commercial properties, and syndicated properties in New York, New Jersey, Connecticut, Virginia, Florida, and Texas.


V.  Contact Information

Michael J. Karlan�s practice is based in Washington, D.C. To contact Michael J. Karlan, please email him at michael@michaelkarlan.com or telephone him at 202.363.4997