Encinitas, California, United States
Michael R. Laisné is a Tax Counsel at the FTB working in the Business Entities Tax Bureau. Mr. Laisné's case load and research focuses on tax shelters and the taxation of corporations and pass-through entities. Mr. Laisné has published law review articles and presented on various tax and legal topics. He also is involved in state and local bar associations and has assisted in planning educational events for FTB staff. Before joining the FTB, Mr. Laisné worked as a business and tax attorney and was a Staff Attorney with the University of San Diego (USD) Legal Clinics where he helped low-income taxpayers with their tax controversies before the IRS. In 2013, Mr. Laisné received his LL.M. in Taxation summa cum laude with the highest GPA in the tax program from USD. He graduated with his J.D. and a concentration in business and corporate law from USD in 2012. While at USD he was an executive editor for the San Diego International Law Journal; a research assistant to a former presidential economic advisor; and interned for Stradling Yocca. Mr. Laisné also passed both of his tax clinic courses with honors. He attended California State University San Marcos graduating magna cum laude and receiving his Bachelor of Science degree in business administration with an emphasis in accountancy.
May 2014-January 2015; August 2013-November 2013 Conduct legal research on topics including the state taxation of international transactions. Amend tax returns.
Prepared and analyzed documents and conducted research in the areas of mergers and acquisitions, corporations, limited liability companies, taxation, real estate, estate planning, and estate administration.
Advised, mentored, and supervised staff attorneys and legal interns. Reviewed tax documents. Assisted clients with federal tax controversies. Conducted interviews and helped clients evaluate and choose optimal strategies. Communicated with IRS to resolve issues and obtain client information.
Passed clinic with honors. Assisted clients with federal tax controversies. Conducted interviews and helped clients evaluate and choose the best strategies. Communicated with IRS to resolve issues and obtain client information.