Executive Team Principal
MIKE GORAL, J.D., LL.M
Berenfeld Spritzer Shechter & Sheer LLP
401 East Las Olas Boulevard, Suite 1090
Fort Lauderdale, FL 33301
954-728-3761 Direct Phone
954-728-3798 Fax
mgoral@berenfeldllp.com
EDUCATION & CREDENTIALS
Emory University School of Law
Atlanta, Georgia
LL.M. in Taxation
Cumberland School of Law
Birmingham, Alabama Juris Doctorate (JD)
University of Alabama
B.S. Mathematics and Psychology
AFFILIATIONS
Florida Institute of Certified Public Accountants (FICPA), Associate Member State Tax Section
Florida State Bar Tax Section Member
Institute of Professionals in Taxation (IPT) Member
Joint Task Force on EDI Audit and Legal Issues for Tax Administration Member
Hospitality Financial and Technology Professional (HFTP), Member
Greater Fort Lauderdale Chamber of Commerce Member
Riverwalk Trust Member
SUMMARY OF EXPERIENCE
Mike Goral is a Principal specializing in State and Local Tax matters. He is available to assist clients in tax identification and compliance, including:
- Nexus Study. Companies based in Florida may be liable for sales, income or franchise tax payments in other states if they employ independent contractors or commission-based sales personnel outside of Florida. Professional service firms, such as engineers, architects and consultants, may unknowingly incur tax obligations while performing on-site services at client locations outside of the firm's home state.
- Tax refund opportunities. Many companies are not aware of the full range of tax exemptions available to them. Although many refund opportunities are concentrated in the manufacturing industry, refund opportunities are also available in telecommunication, high-tech and oil and gas industries.
- Merger / Acquisition / Successor Liability. Many venture capitalists or other potential buyers of a business are unaware that in either a stock or asset acquisition state tax liabilities of the previous owner may transfer to the new buyer. It is imperative that a state tax evaluation be performed during due diligence to avoid unexpected state liabilities.
Mr. Goral joined the firm in 2007 from the Dallas, Texas office of BDO Seidman LLP, where he served as Southwest Regional Director for the Multi-State Tax practice from July, 1999 to February, 2007.
Mr. Goral also served as the Tax Counsel for the Multistate Tax Commission (MTC), National Nexus Program in Washington, D.C. from August, 1993 to March, 1996. In this capacity he negotiated and coordinated various settlement agreements between multi-state taxpayers and member states.
While with the MTC, he co-authored a U.S. Supreme Court amicus curiae brief in Associated Industries of Missouri v. Director of Revenue, No. 93-379, U.S. (1994). Mr. Goral maintained direct communications with tax directors in 42 states while he developed educational training seminars on state tax jurisdiction and compliance.
During the course of his career, Mr. Goral also held positions with Arthur Andersen & Co., KPMG LLP's Washington National Tax Office, and served as the Chief Financial Officer (CFO) of a $120 million private company.
Recognized as a national expert in sales and local tax matters, Mr. Goral has been quoted in Business Week and is a frequent speaker. He has participated in events sponsored by the ABA's Institute of Professionals in Taxation, the Annual Texas State Taxation Conference, Southeastern Tax Administrators Annual Meeting, the Direct Sellers Association's Tax Conference, and tax conferences for CPA societies.