Michael C. Whelan is a Chicago tax lawyer, 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. If you are in need of a Chicago tax lawyer, look no further.

Education

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.

Admissions

United States Tax Court
United States District Court-Northern District of Illinois
United States Court of Appeals-Seventh Circuit
United States Court of Federal Claims
Supreme Court of Illinois

Articles

“Innocent Spouse Relief,” Illinois State Bar Association Federal Taxation Newsletter, co-author, March, 1992

“Tax collections and tenants by the entirety,” Illinois State Bar Association Federal Taxation Newsletter, April, 1992

“So the IRS says your independent contractors are employees, so what?” Illinois State Bar Association Federal Taxation Newsletter, co-author, February, 1993

Co-author of Annual Income Tax Updates for Illinois State Bar Association. Federal Taxation Annual Meeting, 1993-1995

“Income Tax Updates,” Northwest Suburban Bar Association Newsletter, co-author, April, 1993

“Practice and Procedure Updates,” Illinois State Bar Association Federal Taxation Newsletter, co-author, September, 1994

Seminars

Offers in Compromise, Installment Agreements, IRS Liens
Independent Accountants Association of Illinois, December 2012

Discharge of Indebtedness Income
Independent Accountants Association of Illinois, November 2012

Gambling Income – Tax Practitioners of Illinois, August 2006 – Tax Practitioners of Illinois, August 2016.

Bankruptcy and Taxes; Offers in Compromise – Tax Practitioners of Illinois, 2006.

Federal Income Tax Updates – Tax Practitioners of Illinois, 1998.

Federal Income Tax Updates – Tax Practitioners of Illinois, 1997.

Internal Revenue Code Section 6672 – Trust Fund Recovery Penalty – Tax Practitioners of Illinois, December 1997 – Tax Practitioners of Illinois, December 2016.

Tax Litigation Issues – H&R Block Regional Satellite Convention, October 1996.

Offers in Compromise – H&R Block Regional Satellite Convention, October 1996.

Annual Income Tax Updates – Tax Practitioners of Illinois, 1994.

Like-kind Exchanges/Installment Sales – Independent Accountants Association of Illinois – 1994.

Representing taxpayers subject to the 100% penalty (Trust Fund Recovery Penalty) – Independent Accountants Association of Illinois, 1993; Illinois Tax Practitioners, 1993.

Claims For Refund – Independent Accountants Association of Illinois.

Discharging Taxes In Bankruptcy – Independent Accountants Association, July 2016.

Representation in US Tax Court – Tax Practitioners of Illinois.

Travel Expense/Theft Losses – Illinois Tax Practitioners, July 2017 – Independent Accountants Assn. of Illinois, Sept 2017.

Innocent Spouse Relief – Enrolled Agents of Indiana , Fall 2015.

Mortgages, Foreclosures, and Refinancing Today – Independent Accountants of Illinois, July 2016.

Fresh Story Initiative & Installment Agreements, Liens – Illinois Tax Practitioners, August 2016 – Independent Accountants of Illinois, August 2016.

Extensions, Waivers, Statute of Limitations, Penalty Abatements – Illinois Tax Practitioners, December 2013.

Representation Before the Collection Division of the Illinois Department of Revenue – Illinois Tax Practitioners, 2015 – Independent Accountants Assn. of Illinois.

Shorts Sales, Bankruptcy, Foreclosures, Etc. – Illinois Tax Practitioners & Independent Accountant’s Association of Illinois, December 2011, September 2013, May 2014, September 2014, October 2014, October 2015, July 2016, October 2016.

Bad Debt Losses – Illinois Tax Practitioners.