Bio

Michael S. Marino is a partner in the Rhode Island office of Gordon & Rees and is a member of the Commercial Litigation practice group. Mr. Marino represents taxpayers, individuals and corporations, in judicial proceedings at the U.S. Tax Court, U.S. Court of Federal Claims, U.S. District Court, U.S. Bankruptcy Court (Special Tax Counsel), Rhode Island 6th Division District Court, the Massachusetts Appellate Tax Board on a wide range of tax matters. Mr. Marino represents taxpayers at all levels of agency administrative review, including at civil audits and during agency criminal investigations, to post-assessment proceedings including appeals and administrative hearings at the Internal Revenue Service Appeals Division and State taxing authority on various issues including fraud liability, liability for understatement of income, liability for assessed penalties, Responsible Person/Trust Fund determinations and assessments, refund claims, as well as a multitude of compliance and collections matters. Mr. Marino regularly manages enforced collections on behalf of his clients, but in cases of enforced collections, has accomplished the release of liens and levies, the subordination of liens, the withdrawal of liens, the termination of seizure actions, as well as, receiving the favorable outcomes for clients by proposing collection alternatives, including installment agreements and Offers in Compromise.