Colleges and Universities

Michael served as the College and Universities Program Leader for the national project “Colleges and Universities” and co-authored the report for Congress in 2013 for Exempt Organizations and TEGE.

Michael conducted CPE and additional UBI and Executive Compensation training for all EO agents and managers involved on the College and University project between 2008 -2010 for the EO Examination Division.  

Michael demonstrated a significant leadership accomplishment exclusively managing through to completion of the College and University Project Initiative and co-authored with R&A the final report presented to Congress.

Under his leadership, the project reported a significant increase of Unrelated Business Taxable Income (UBIT) with the review of approximately 195 compliance issues.

Michael served on a UBI guidance project with Chief Counsel in 2017 & 2018 and provided input to Treasury on new tax law changes, specifically the siloing of UBIT losses under 512 (a) (6) under the Tax Cuts and Jobs Act (“TCJA”). Notice 2018-67