Michael Spencer joined Miller, Miller & Canby as an associate in the Business & Tax practice group, bringing focus in tax law and corporate transactional law to the firm.


Prior to joining Miller, Miller & Canby, Mr. Spencer served as an Associate Tax Attorney for Frost & Associates, where he focused on tax controversy, serving clients on a wide range of matters related to IRS and state examinations. His experience includes representation on tax liens, tax levies, wage garnishments, collection due process hearings, collection appeals, offer in compromises, requests for penalty abatement, and tax court petitions.


A native of Montgomery County, Mr. Spencer holds a Master of Laws in Taxation from The New York University School of Law. He graduated magna cum laude from the University of Baltimore School of Law, where he was Managing Editor of The Law Review. Following law school, he clerked for the honorable John W. Debelius III, of the Montgomery County Circuit Court. Mr. Spencer is a member of the Maryland State Bar Association and the American Association of Attorney-Certified Public Accountants. He is also a very active member of the Montgomery County Bar Association, serving on the Membership Subcommittee of the Strategic Planning Committee.