Michael C. Hamersley, Esq., MBA


Michael C. Hamersley, the founder and Principal In Charge of the Tax Practice at Hamersley Partners, is a Georgetown University Law graduate, former Big Four accounting firm and tax agency employee, U.S. Congressional candidate, and nationally recognized tax law expert with a proven reputation for professional integrity. He specializes in tax matters involving corporate and partnership transactions, judicial doctrine analysis, tax shelter issues, and professional responsibility matters.

 

Before establishing Hamersley Partners, Mr. Hamersley was a member of the Abusive Tax Shelter Task Force of California's Franchise Tax Board, where he was honored with the Golden Superior Accomplishment Award for his negotiation and closure of an abusive tax shelter case that resulted in the largest individual payment of tax, penalties, and interest  in California history.  He was previousy employed as a mergers and acquisitions expert with a Big Four accounting firm. 

Often referred to by colleagues as the "Hammer," a moniker given to him decades ago by a distinguished Big 4 partner,  Mr. Hamersley has testified before and assisted numerous federal and state legislative committees, including the U.S. Senate Finance Committee, the U.S.  Senate Homeland Security and Governmental Affairs Committee, and the California State Senate Revenue and Taxation Committee.  He has provided expert witness testimony in major tax shelter tort litigation and lectured before corporate executives and other tax professionals, at numerous seminars and conferences.  In the words of one leading tax industry author, "Mike has the rare capacity to explain clearly and in nontechnical terms the [hyper-complex tax shelter] transactions about which we have written." (Confidence Games: Lawyers, Accountants, and the Tax Shelter Industry (Rostain & Regan, The MIT Press, 2014, p. x). 

Mr. Hamersley has has been quoted on tax matters by publications including The Wall Street Journal, The New York Times, The Washington Post, the Los Angeles Times, Forbes Magazine, Fortune Magazine, Business Week,  Tax Analysts Tax Notes Today and Tax Notes magazine, PBS Frontline, and CBC News.  Additional background information can be found in the following references:

 

Appeal of Khoury, Board of Equalization Decision/Hearing (B5) / Hearing Summary

 Expert Witness Testimony, Yung et al. v. Grant Thornton LLP  [Forbes]

FTB Chief Counsel Ruling 2009-1

FTB Chief Counsel Ruling 2008-1

FTB Chief Counsel Ruling 2007-3



* Mr. Hamersley offers tax consulting and tax advisory services.  He is an attorney but is not authorized and does not engage in the practice of law within the State of California.   Mr. Hamersley's tax advice, as well as all communications made to Mr. Hamersley in connection with such tax advice, are privileged communications protected from disclosure, under the same common law protections afforded communications between an attorney and client seeking legal advice, pursuant to Internal Revenue Code Section 7525 and California Revenue and Taxation Code Section 21028.

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