Michael Educate is an associate in Mayer Brown’s Tax Controversy practice.
Since joining Mayer Brown in 2014, Michael has served both corporate and individual taxpayers in litigation in the US Tax Court and in federal district court. His practice has been focused on significant corporate cases involving IRC § 482 reallocations, debt-equity characterizations, and leasing transactions. He also has trial-level experience related to privilege claims, procedure, and evidence, as well as the economic substance doctrine, the sham transaction doctrine, and similar substance-over-form principles.
Michael received his JD from the University of Chicago Law School, where he served as a Comments Editor for the Chicago Journal of International Law and received the Law School’s 2014 Casper Platt Award.
Mayer Brown was recently named Tax Controversy Team of the Year for the second consecutive year in the Legal 500 United States Awards. “Mayer Brown is ‘among the best’ and fields a large team…dedicated exclusively to tax controversy and transfer pricing,” said Legal 500 and its sources in the US edition. The firm is “regularly seen in the most high-profile controversy cases before the US Tax Court” and produced “yet another impressive run of work” in 2014.