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Taxation Council

Section Leadership

Leadership of the Section is comprised of the Section Council and officers, including the chair, vice chair, secretary, treasurer, and ex officio, together with nine other members elected by the Section. Appointed chairs also serve on the Section committees: Business Entities, Employee Benefits, Estates and Trusts, Practice and Procedure, State and Local Tax, and Young Tax Lawyers.

Organizational Chart PDF

Officers

    Lynnteri Arsht Gandhi
    Chair

    Lynn, a partner at Honigman in Detroit, is nationally recognized in state and local taxation. She advises clients nationwide on multistate tax strategies, resolving tax disputes, and internal processes and controls. Her areas of practice include corporate income and franchise taxes, sales, use, gross receipts, motor fuel taxes, including the Michigan business tax, as well as investment incentives and unclaimed property matters. She is a registered CPA in Michigan and Illinois. As a registered lobbyist agent in the State of Michigan, she engages in counseling efforts regarding tax legislation and other technical corrections. Lynn publishes and speaks frequently on pertinent state and local tax issues and corporate tax best practices. Prior to joining Honigman, Lynn served for 18 years in industry in both finance and legal positions. She received her B.A. from Kalamazoo College, her J.D. from Wayne State University, and her LL.M. in taxation from New York University School of Law. She currently serves on the Advisory Board of the Vanderbilt School of Law Hartman Annual Tax Forum, is chair of the American Bar Association Taxation Section State and Local Tax Gross Receipts Subcommittee, is a CCH State Tax Advisor, and is an adjunct professor of law at Wayne State University Law School.

    Marjorie B. Gell
    Vice Chair

    Marjorie is a tax professor at Thomas M. Cooley Law School Grand Rapids campus where she teaches federal income tax at the J.D. level, as well as federal tax research in Cooley's LL.M. program. Ms. Gell is the co-editor of the Guidebook to Michigan Taxes 2012 (CCH/Wolters Kluwer), and was co-author of the Practical Guide to the Michigan Business Tax (CCH/Wolters Kluwer 2009). She has written numerous articles in national and state tax journals, including the Pittsburgh Tax Review, State Tax Notes, Michigan Tax Lawyer, and the Michigan Bar Journal. Her column "As a Matter of Tax" appears nationally in State Tax Notes. Gell has served on the Taxation Council since 2005. She recently served as Legislation Monitor & Public Policy liaison for the Taxation Section, and has been past chair and co-chair of Taxation Section Annual Conferences. From 2005-2007, she was the editor-in-chief of the Michigan Tax Lawyer, and in 2008, served as co-editor. Ms. Gell is the founder of the Michigan Women's Tax Association, an organization of women accountants, attorneys, tax professors, students, and members of Michigan industry. She is also a member of the Grand Rapids Chamber of Commerce Tax and Regulatory Policy Committee, president of the Cameron Foundation (an organization that supports various Michigan charities), and has served on both the Board of Trustees as well as the Advisory Board of the Arts Council of Greater Grand Rapids. She is also an advisory member of the SBM Libraries, Legal Research, & Legal Publications Committee.

    Michael M. Antovski
    Treasurer

    Alexander G. Domenicucci
    Secretary
    Alexander is a partner in the Detroit office of Honigman Miller Schwartz and Cohn LLP. Alex counsels businesses and individuals on a complete range of matters involving federal, state, and local taxation, with particular emphasis on the taxation of pass-through entities such as partnerships, limited liability companies (LLCs), S corporations, and real estate investment trusts. Among other things, he advises clients in structuring domestic and international transactions, including acquisitions, dispositions, joint ventures, low-income housing partnerships, fund formations, incorporations, mergers, consolidations, reorganizations, restructurings, bankruptcies, spin-offs, split-offs, securities offerings, financings, and refinancings. Alex is a member of the Partnerships and LLCs Committee of the American Bar Association Taxation Section and a member of the National Association of Real Estate Investment Trusts. He earned his J.D. from Wayne State University Law School and his B.B.A. from the University of Michigan. Prior to joining Honigman, Alex clerked for the Hon. Richard F. Suhrheinrich, U.S. Court of Appeals for the Sixth Circuit.

    Wayne D. Roberts
    Ex Officio

    Wayne s is co-leader of Dykema LLP Tax practice group, and his practice includes all aspects of federal and state tax planning and tax litigation. He has represented both closely held and Fortune 1000 companies in tax disputes with the Internal Revenue Service, the Michigan Department of Treasury, and revenue departments in Pennsylvania, Indiana, Tennessee, New York, California, and numerous other state and local taxing jurisdictions. Wayne received his B.B.A. from Western Michigan University, his M.S. in taxation from Grand Valley State University, and his J.D. from Ohio State University. Wayne was a public service fellow while at Ohio State University Moritz College of Law. He is licensed to practice law in Michigan and Ohio and is also a registered CPA in the states of Michigan, Ohio, and Illinois. He is a former chair of the of the Taxation Section State and Local Tax Committee and is a current member of the Taxation Section Council.

Council Members

    Carolee Kvoriak Cameron—Term Expires 2014
    Tax Conference 2014

    Marla S. Carew—Term Expires 2016
    Grants & After Hours ICLE
    Marla, of Varnum in Novi, focuses her practice in federal, state, and local tax law, including tax controversy as well as tax planning, and has experience in corporate, mergers and acquisitions, securities, and general business law as well. Marla is also a frequent speaker on both federal and state tax issues, including recent presentations to Michigan manufacturers, the Novi Chamber of Commerce, and certified public accountants. Marla was a featured speaker at the SBM Law School for Legislators program on Michigan tax issues in early 2009. Marla has also served as trustee and officer of the Detroit Chamber Winds & Strings, a nonprofit organization that provides chamber music performances to metro Detroit communities, arts outreach, and master classes to Southfield and other public school systems since 2003. In addition to her duties as chair of the Taxation Section's State and Local Tax Committee, Marla is an officer and board member of the Michigan Women's Tax Association. She received her B.A., M.A., and J.D. from the University of Michigan. She is currently completing a taxation LL.M. at Wayne State University Law School.

    James H. Combs—Term Expires 2016
    Tax Conference 2015
    James is a tax partner in Honigman Miller Schwartz and Cohn's Detroit office. Mr. Combs concentrates his practice on corporate taxation, mergers and acquisitions, tax credit projects, and financial products taxation. Mr. Combs also represents clients in connection with tax legislation matters, including drafting legislation and lobbying activities. He is a 1994 graduate of Williams College and earned his law degree at the University of Texas School of Law in 1997. Mr. Combs has been a presenter on a number of occasions for the Tax Section and his articles have been published in BNA Daily Tax Report, Tax Notes, the Journal of Taxation of Investments, the Journal of Taxation and Regulation of Financial Institutions, and the Michigan Tax Lawyer. He is a member of the American Bar Association Taxation Section, Financial Transactions subcommittee, and a former chair of the Business Entities committee of the SBM Taxation Section.

    Jackie J. Cook—Term Expires 2015
    Public Policy Liaison
    Jackie, an associate at Schiff Hardin LLP in Ann Arbor, represents taxpayers in state tax controversy matters and property tax appeals before the Michigan Supreme Court, the Michigan Court of Appeals, the Michigan Court of Claims, and the Michigan Tax Tribunal. Through litigation and tax planning, she closely studies and analyzes complicated tax issues related to sales and use tax, Michigan's Corporate Income Tax, the repealed Michigan Business Tax, and the repealed Michigan Single Business Tax for businesses and individuals. Jackie was named a Michigan Super Lawyer Rising Star in tax in 2013 and 2009. She is an active member of the American Bar Association Taxation Section, Michigan Women's Tax Association, SBM Taxation Section, and currently serves as editor of the Michigan Tax Lawyer. Jackie has published articles on various state and local tax issues in the Michigan Bar Journal and Michigan Tax Lawyer and presented on state and local tax topics at events hosted by the Tax Executives Institute, the Council on State Taxation, Michigan Association of CPAs, SBM Taxation Section, Institute of Continuing Legal Education, and the Michigan Women's Tax Association. She graduated with a B.S. in psychology and mathematics from Hillsdale College, and graduated from Thomas M. Cooley Law School.

    Frank E. Henke—Term Expires 2016
    Annual Meeting & Directory
    Frank is a partner in the Sterling Heights office of Warner Norcross & Judd. He concentrates his practice in the areas of complex estate and trust planning, tax and business succession planning, business and corporate law, probate estate and trust administration, and charitable and tax-exempt organizations. He is the chair of the firm's Trusts and Estates Administration Subpractice Group. Frank earned his undergraduate degree from Grand Valley State University and his law degree from the University of Detroit Mercy.

    Andrew C. Lane—Term Expires 2015
    Internet & Bar Journal
    Andy Lane is part of the International Tax Services practice at PwC. He is a member of the SBM Taxation Section where he serves on Council. Mr. Lane holds both a JD and an LLM in taxation from Thomas M. Cooley Law School.

    William Charles Lentine—Term Expires 2015
    Michigan Tax Lawyer
    Bill, with Dykema Gossett PLLC's Bloomfield Hills office, concentrates his practice on corporate taxation, mergers and acquisitions, tax credit projects, and business law. Mr. Lentine is an accounting graduate of Michigan State University and earned his law degree at the Michigan State University College of Law. Mr. Lentine has been a presenter for the Taxation Section and the AICPA and is involved with the ABA Business Law Section M&A committee. Mr. Lentine has published articles on various business law and tax issues. He is an active member of the American Bar Association Taxation Section and Business Law Section (serving on the working group updating the Model Asset Purchase Agreement), a former member of the AICPA's Corporate and Shareholder TRP, the former federal and state legislation and public policy liaison for the SBM Taxation Section Council. He currently serves as editor of the Michigan Tax Lawyer.

    Paul V. McCord—Term Expires 2014
    Pro Bono Initiative
    Paul, of ITS Group, has extensive and diverse experience in federal, state, and local tax. He concentrates his practice in state and local tax investment incentives, planning, and the resolution tax controversies for multistate and multinational corporations. He advises businesses in various industries on the tax ramifications and benefits of various organizational structures tax return positions and tax incentive opportunities. After graduating from Marquette University with a B.S. in business administration, Paul served as a lieutenant in the U.S. Navy, including service in the 1991 Gulf War. Paul earned his law degree from the University of Illinois College of Law and his Masters of Laws in taxation (with distinction) from Georgetown University while clerking for Hon. David Laro and Hon. Juan F. Vasquez both of the U.S. Tax Court in Washington, D.C. He is a member of the American Bar Association Taxation Section, former chair of the SBM Taxation Section State and Local Tax Committee, a former chair of the SBM Real Property Law Section State and Local Tax Special Subcommittee, and the Illinois State Bar Association Federal Tax and State and Local Taxation Sections. A frequent speaker and author on federal and state tax matters, Paul has authored articles appearing in the Wayne Law Review, the Michigan Tax Lawyer, the Michigan Business Law Journal, Michigan Real Property Review, and the Illinois Bar Journal.

    Tammie J. Tischler—Term Expires 2014
    Outreach & Tax Court Lunch

Section Committee Chairs

    Sean Cook
    Estates & Trusts

    Tamika Mayes
    State & Local

    Hassan Jaafar
    International

    Stephanie Teitsma
    Young Tax Lawyers

    Evan Kaploe
    Practice & Procedure

    Andrew MacLeod
    Business Entities

    Michelle "Mickey" Bartlett
    Employee Benefits

    Mickey heads up the Health and Welfare Plan section of Stevenson Keppelman Associates, a boutique law firm based in Ann Arbor that specializes in employee benefits. Recently, Mickey has been assisting clients in complying with health care reform mandates. Prior to joining Stevenson Keppelman, Mickey had primary responsibility for U.S. broad-based and executive retirement plans and health care plans at a Fortune 100, multinational corporation. Ms. Bartlett received a B.S. in Economics from the University of Michigan, her J.D. from Wayne State University Law School and her Retirement Plan Associate (RPA) designation from the Wharton School, University of Pennsylvania. Mickey has a unique employee benefits background in compliance, design, administration and labor negotiations, leading to a well-rounded, comprehensive approach to matters.

Section Liaisons

    Philip Case Admiraal
    Young Lawyers Section Liaison

    Philip has served as corporate tax counsel at Alticor Inc. since 2007 working primarily in the international tax arena, providing tax support for numerous business functions and advising on various company projects. Additionally, Mr. Admiraal is responsible for monitoring legislative and judicial actions and its impact on Alticor, and serves as an adjunct professor at Thomas M. Cooley Law School. He is active with his church and other community functions, and in his spare time enjoys travelling and playing sports.

    George W. Gregory
    Probate & Estate Planning Section Liaison
    George practices law in Troy. Formerly a revenue agent with the Internal Revenue Service for seven years, he was also a professor with Wayne State University School of Business Administration where he taught tax courses. George is active in the Taxation Section and the Probate & Estate Planning Section. He has held all of the officer positions of both sections, the only person to do so. George is an active member of the Michigan Association of CPAs (MACPA) and its Personal Financial Planning Committee. He has presented materials for professional groups including the Michigan Institute of Continuing Legal Education, the MACPA and many estate planning councils. His articles about tax related topics appeared in various publications including the Michigan Bar Journal, Michigan CPA, Michigan Probate and Estate Planning Journal, Michigan Tax Lawyer, Oakland County Bar Association Latches and Journal of the Institute of Certified Financial Planners. George is graduate of Michigan State University (B.A., Economics), Wayne State University School of Business Administration (M.B.A.—C.P.A. Accounting Concentration), and Wayne State University Law School, and received various academic awards and honors. George has been a fellow of the American College of Trust and Estate Counsel since 1998.

    Robert D. Heitmeyer
    Area Counsel Liaison

    Robert has 17 years of extensive federal tax experience as both a docket attorney and supervisor with the Office of Chief Counsel, Internal Revenue Service. He is also designated as a special assistant U.S. attorney, overseeing federal tax claims filed in the United States Bankruptcy Court for the Eastern Judicial District of Michigan. His responsibilities include supervising Tax Court calendar sessions held in Michigan and providing legal advice to SB/SE revenue agents and revenue officers in both the examination and collection divisions. He earned a law degree from Thomas Cooley Law School and an LL.M. in taxation from Wayne State University Law School. He has an undergraduate degree in accounting and is admitted to practice law in Michigan. He serves as an adjunct professor in the tax LL.M. program at Thomas M. Cooley Law School. He has three daughters and enjoys being an assistant high school basketball coach for the Plymouth-Salem Rocks.

    Eric Skinner
    Area Counsel Liaison

    Eric is the managing counsel for the IRS Office of Chief Counsel in Detroit. He has been with the Office of Chief Counsel since 1995. Prior to joining the IRS, Eric was a tax attorney with the Detroit office of Deloitte and Touche. A graduate of Michigan State University College of Law, he received his B.S.A. in accounting from the University of Michigan–Dearborn. Eric serves as an adjunct professor in the tax LL.M. program at Thomas M. Cooley Law School and the tax M.S.T. program at Walsh College.

Program Facilitator

Commissioner Liaison

    Richard J. Siriani, Troy

     

 

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