Michael is a senior associate in the firm's State & Local Tax Group, focusing his practice on advising clients and providing practical planning services with respect to various state and local tax issues, with an emphasis on the sales and use tax issues associated with online sales, cloud computing and digital goods. Michael also has experience representing clients in disputes with revenue departments at both the administrative and judicial levels.

Additionally, Michael advises clients regarding unclaimed property planning issues and representing clients in unclaimed property audits. Michael's unclaimed property practice includes extensive experience with gift card laws and the structuring of gift card programs.

Michael is a frequent contributor to numerous national, state and local tax publications, including State Tax Notes, and volunteers his time with various Atlanta-area pro bono initiatives.

Michael received his J.D. from the Wake Forest University School of Law, where he was an editor for the Wake Forest University Law Review. Michael received his B.A. from Furman University and was a member of Phi Beta Kappa.