Michael J. Desmond

Michael J. Desmond is an American tax attorney and former federal government official. He previously served as the 48th Chief Counsel of the U.S. Internal Revenue Service (IRS) and Assistant General Counsel in the Department of the Treasury. He was confirmed by the Senate on February 27, 2019 and began serving as Chief Counsel on March 4, 2019. Shortly before the Inauguration of Joe Biden, Desmond resigned from his position as Chief Counsel effective January 20, 2021, succeeded by Acting Chief Counsel William M. Paul.

Education In 1990, Michael Desmond graduated from the University of California, Santa Barbara with a Bachelor of Arts degree in political science and history. In 1994, he graduated magna cum laude from Catholic University of America, Columbus School of Law with a JD degree. After his clerkship, he worked at the U.S. Department of Justice from 1995 to 2000 as a trial attorney in the Tax Division.

In support of Michael Desmond's nomination, the Tax Executives Institute (a global membership organization with more than 7,000 members who work for over 3,200 companies) submitted a letter to the U.S. Senate Committee on Finance expressing its "unqualified support" urging his swift confirmation.

Bar & Court Admissions

U.S. Tax Court U.S. Court of Appeals, Fourth Circuit U.S. Court of Appeals, Seventh Circuit U.S. Court of Appeals, Ninth Circuit U.S. District Court, Central District of California U.S. Court of Federal Claims

Memberships Michael Desmond is a member of various associations: (1) American Bar Association, Section of Taxation (2000–present); Council director (2017–present); chair and vice chair, Standards of Tax Practice Committee (2012-2017); chair and vice chair, Tax Shelters Committee (2008-2012); (2) District of Columbia Bar Association, Tax Section (2000-2008); chair and vice chair, Tax Audits and Litigation Committee (2001-2004); (3) American College of Tax Counsel (2008–present); Regent (2016-present); (3) University of California Santa Barbara Alumni Association (1990–present); Member, board of directors (2018–present); (4) Santa Barbara Athletic Association (2012–present); Treasurer and member, board of directors (2018–present); (5) Santa Barbara Triathlon Club (2012–present).

Published writings (1) Author, foreword to Jasper L. Cummings, Jr.'s, "The Supreme Court's Federal Tax Jurisprudence," American Bar Association (2d ed. 2016).

(2) Principal drafter, American College of Tax Counsel Comments on Recent Changes to IRS Appeals Conference and Settlement Practices (October 2016).

(3) Contributing author, ABA Section of Taxation Comments on Partnership Tax Audit and Litigation Regime Revisions (November 2015).

(4) Contributing author, ABA Section of Taxation Comments on 2014 Offshore Voluntary Disclosure Program and the Streamlined Program (October 2015).

(5) Author, "Legislative Authority to Regulate Paid Tax Return Preparers: The Focus Turns to Congress to Act," Procedurally Taxing Blog (February 2015).

(6) Author, "Is There a Future Role for Circular 230 in the IRS's Efforts to Improve Tax Compliance?", Procedurally Taxing Blog (October 2014).

(7) Author, "Final Circular 230 Written Tax Advice Regulations," Procedurally Taxing Blog (June 2014).

(8) Author, "The Continuing Evolution of Circular 230: Proposed Regulations Repealing the 'Covered Opinion' Standards, Imposing General Competence Requirements and Expanding Existing Procedures to Ensure Compliance," CCH Journal of Tax Practice and Procedure (December 2013-January 2014).

(9) Principal drafter, ABA Section of Taxation Comments on Proposed Regulations Relating to Practice Before the Internal Revenue Service (November 2012).

(10) Contributing author, ABA Section of Taxation Comments on Notice 2011-62, Ex Parte Communications Between Appeals and Other Internal Revenue Service Employees (August 2011).

(11) Contributing author, ABA Section of Taxation Comments on Notice 2010-62 Regarding Implementation of the Economic Substance Legislation (January 2011).

(12) Author, "Revisiting the Broad Definition of Return Preparer," Tax Notes (January 2011).

(13) Contributing author, ABA Section of Taxation Comments on Circular 230 Sections 10.2, 10.3, 10.4, 10.5, 10.6, 10.30, and 10.34 (December 2010).

(14) Co-author, "Practical Considerations for Schedule UTP...an Addendum," The Tax Executive (October 2010).

(15) Co-author, "Practical Considerations in Preparing for the Impending Schedule UTP Filing Requirement, The Tax Executive (September 2010).

(16) Author, "Resolution of Financial Products Tax Controversies," Practicing Law Institute (2009).

(17) Co-author, "Improving Compliance Through Changes to the Return Preparer Regulations," BNA (2008).

(18) Author, "Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230," Tax and Corporate Governance (Wolfgang Schon ed.) (2008).

(19) Author, note, "Limiting a Defendant's Peremptory Challenges," 42 Cath. U.L. Rev. 389 (1993).