MICHAEL K. HAUSER is a shareholder and a summa cum laude graduate of Wayne State Law School, and is also a CPA. He received his B.A. magna cum laude from Dartmouth College. His practice focuses on partnership and corporate tax, federal taxation of real estate transactions, gift and estate tax, and general business matters. His tax practice includes both tax planning and tax controversy work (e.g. handling audits and appealing assessments). He is also an Adjunct Professor in the Cooley Law School LLM program, where he teaches Taxation of Real Estate. He is an author for the Merten's Treatise on Federal Income Taxation, having written the section on Tax-Free Exchanges Under Section 1031. He has written several articles for the journal Real Estate Taxation, including: "Avoiding Dealer Status to Obtain Capital Gains," "Dealer Status and the Condominium Conversion" and "Special Allocations of Gain Between Partners In Section 1031 Transactions." He formerly worked in a mid-sized CPA firm in suburban Detroit servicing small to mid-sized businesses. In law school, he served as a Note & Comment Editor for the Wayne Law Review, for which he authored "The Tax Treatment of Intangibles in Acquisitions of Residential Rental Real Estate". He also served as an intern with the IRS Chief Counsel's Large and Mid-Sized Business Division, where he researched international tax and tax shelter issues.

Click here to see a full list of his published articles.

Education

• WAYNE STATE UNIVERSITY LAW SCHOOL, Detroit, Michigan, Juris Doctor, summa cum laude, 2004
• DARTMOUTH COLLEGE, Hanover, New Hampshire, B.A., magna cum laude, 1994

Professional Memberships

• STATE BAR OF MICHIGAN
• OAKLAND COUNTY BAR ASSOCIATION