M.C. Hamersley, Esq., MBA


Michael C. Hamersley is the Partner in Charge of the Tax Practice at Hamersley Partners. He 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. 

Mr. Hamersley assists corporate, partnership and individual clients with tax planning and other transactional tax matters and represents taxpayers in audits and appeals before the IRS and U.S. Tax Court. Before establishing Hamersley Partners, he was employed in the legal department of California's Franchise Tax Board, and in Big 4 Accounting firms as a mergers and acquisitions tax expert.

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 lectured and instructed at seminars and conferences attended by corporate executives and tax professionals and provided expert witness testimony in significant tax-related litigation.  

Mr. Hamersley is frequently quoted in tax-related articles published in major publications, including, but not limited to: 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.

* 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.