Michael Spencer joined Miller, Miller & Canby as an associate in the Business & Tax practice group, bringing focus in tax law and corporate transactional law to the firm.
Prior to joining Miller, Miller & Canby, Mr. Spencer served as an Associate Tax Attorney for Frost & Associates, where he focused on tax controversy, serving clients on a wide range of matters related to IRS examinations. His experience includes representation on tax liens, tax levies, wage garnishments, collection due process hearings, collection appeals, offer in compromises, requests for penalty abatement, and tax court petitions.
A native of Montgomery County, Mr. Spencer holds a Master of Laws in Taxation from The New York University School of Law. He earned his J.D. degree from the University of Baltimore School of Law, where he was Managing Editor of The Law Review. He is a member of the Maryland State Bar Assocation, the U.S. Tax Court Bar Association and the U.S. District Court for the District of Maryland Bar Association. Mr. Spencer clerked for the Honorable John W. Debeius III, of the Montgomery County Circuit Court.
Maryland State Bar Association
Bar Association of Montgomery County
American Association of Attorney-Certified Public Accountants
New York University, L.L.M. in Taxation, 2013
University of Baltimore, J.D., 2011
Gettysburg College, B.A., 2005
University of Baltimore School of Law Law Review, Managing Editor
University of Baltimore School of Law Moot Court
University of Baltimore Marc Geraci Tax Scholarship
American Jurisprudence Award for Civil Procedure I