Michael J. Karlan’s career focuses on federal tax law, business formation, and entrepreneurial ventures. He has served in attorney roles at Covington & Burling and at the IRS, and he has clerked at the United States Tax Court. Michael J. Karlan is also an accomplished speaker and author, with several publications and a strong academic background.
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 number of Treasury Regulations and other guidance released by the Office of Chief Counsel and affecting millions of taxpayers. In addition, he prepared or assisted in the preparation of private letter rulings, technical assistance requests, information requests, requests from Members of Congress, and 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 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.
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 J. Karlan was valedictorian of his graduating class.
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.
In addition to his law practice, Michael J. Karlan has personally started a number of small businesses and other entities, including most notably Professionals in the City.