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.
Mr. Marino represents individuals and businesses in business/fiduciary litigation matters and conducts both jury and bench trials in U.S. District Court and the Massachusetts and Rhode Island Superior and District Courts.
Mr. Marino is an Adjunct Professor in the Masters of Taxation Program at Bryant University, Graduate School (Business), Smithfield Rhode Island and a frequent (over 15 years) lecturer at various tax seminars, including The Boston Tax Institute and SBA/SCORE.
Mr. Marino served through the rank of Captain in the United States Army, both active and reserves, as a Military Intelligence Officer and Airborne Infantry Officer.
United States District Court for District of Massachusetts
United States District Court for District of Rhode Island
United States Circuit Court of Appeals for the First Circuit
United States Tax Court
United States Court of Federal Claims
Mashantucket Pequot Tribal Court
Rhode Island Bar Association
Massachusetts Bar Association
Providence Historic District Commission, Providence, RI.
November, 2013 to Present – Chairman
January, 2013 to November, 2013 – Commissioner
Serve as member of commission, within the Department of Planning and Development, City of Providence, Rhode Island, responsible for preserving the historic character of the City’s designated historic districts through detailed review of all proposed construction, alteration and replacement of building structures within historic districts from January, 2013 to October, 2013. Assumed position of Chairman of the Commission October, 2013.