Hammerschmidt, Jr., Thomas D.

Education

Eastern Michigan University

B.B.A, 1975
  • magna cum laude

Wayne State University School of Law

J.D., 1978

Certified Public Accountant

Michigan, 1981

Bar Admission

Michigan

Thomas D. Hammerschmidt, Jr.

Member

Prominent Assignments

Counsel clients in planning for and structuring acquisitions, mergers, and other business transactions with respect to federal and state tax matters

Counsel individual and business clients in connection with business and investment transactions to minimize taxes and comply with tax laws

Counsel individual clients and fiduciaries in connection with tax compliance matters, including fiduciary income tax returns for estates and trusts

Counsel clients in formation of business entities, choice of entity, corporate governance, internal investigations, business transactions and contracts, executive compensation

Represent small to multinational businesses in connection with federal and state tax controversies, including tax appeals and refund litigation involving Michigan taxes

Counsel business clients and individuals in tax aspects of international operations, including immigration and expatriate taxation, application of tax treaties

Representative Clients

  • High net worth individuals
  • Closely-held startup companies & entrepreneurs
  • Companies with multistate/multinational operations
  • Employee leasing companies

Professional Involvement

  • Member, Taxation Sections of the American Bar Association and State Bar of Michigan; Chairman of State and Local Tax Committee, 1990-1992
  • Member, Michigan Association of Certified Public Accountants, 1981; Member of State and Local Tax Committee, Single Business Tax Subcommittee Chairman, 1991-1996

Publications/Presentations

  • Frequent speaker, Michigan Association of Certified Public Accountants' annual conferences and seminars on state tax matters
  • The Tax Executive, co-author, “Michigan Nexus Developments”, March 1995
  • American Bar Association Section of Taxation, Contributing author, “State and Local Taxation of Banks and Other Financial Institutions," 1995
  • Lorman Education Services, co-author and speaker, "Michigan Sales & Use Tax," 1989-1995
  • Michigan Bar Journal, “Resolving Michigan Tax Disputes," 1992
  • Wayne Law Review, “Annual Surveys of Michigan Tax Law,” 1988-1991