Michael C. Whelan is a former IRS attorney and certified public accountant who currently represents clients before the IRS Collection division as well as audited taxpayers. He is admitted to the bar in Illinois; U.S. Tax Court; U.S. District Court for Northern Illinois; U.S. Court of Appeals, 7th Circuit; and the Court of Federal Claims. He is also a member of the Illinois State Bar Association – Section of Federal Taxation, and the American Association of Attorneys – Certified Public Accountants.

Michael C. Whelan received his Bachelor's Degree in Accounting from Marquette University and received his Juris Doctor Degree from Creighton University College of Law where he received the Creighton Award in Federal Income Tax. Prior to entering private practice, Mr. Whelan was employed by the Internal Revenue Service, District Counsel - Tax Litigation Division in Chicago. Mr. Whelan has also written numerous tax articles for publication, has lectured extensively in the area of Taxation in Illinois and out-of-state to numerous accountants and attorneys, and has been called as an expert witness regarding tax issues. He has also taught Income Taxation at the college level.