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Bethesda, Maryland

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Resume - Michael S. Fried, Esquire

Areas of Practice

• Federal & State Tax Problems
• Complex Financial Matters
• Business Purchase & Sales
• Bankruptcies & Reorganizations
• Partnership & Shareholder Relationships

Industry Experience

Michael Fried has more than 25 years of experience in the practice of law and the operation of business enterprises. He understands the opportunities, problems and priorities that merit attention from Board Chairmen, Chief Executive Officers and Presidents of companies operating in the real world of business, and has served in these same capacities for a real estate syndication company, a residential construction firm, a commercial development corporation, and a financial services business.

Mr. Fried’s primary focus is on tax controversies and bankruptcy law. Mr. Fried regularly handles matters related to federal and state tax problems, commercial and corporate law, bankruptcies and workouts, and other financial issues, as well as working on client cases involving tax planning, partnership and shareholder agreements, and corporate acquisitions and reorganizations.

Education

• New York University, LL.M., (Taxation) 1978
• Washington University, M.B.A., 1977; J.D., 1977
• University of Virginia, B.A., with distinction, 1973

Bar Admission

• Maryland
• District of Columbia
• U.S. Tax Court
• United States District Court for the District of Columbia
• United States District Court for the District of Maryland
• United States District Court of Appeals for the District of Columbia
• United States Bankruptcy Court for the District of Maryland
• United States Bankruptcy Court for the District of Columbia

Publications

• "For Whom the Tax Tolls", Tax Practice & Procedure, October/November 2004, p 39.
• "Subchapter S Losses: A Trap for the Unweary," Legal Focus, Fall/Winter 2004, p 4.
• "An Analysis of IRS Attempts to Narrow the Scope of the Tax Free Exchange," 51 J. Tax 66
• "Secondary Recovery and the Rule of Capture," Washington University Law Quarterly 148
• "How to Structure Related Party Deals to Avoid Denial of Tax Benefits," Taxation for Lawyers 358

Additional Information

• Member, Maryland State Bar Association
• Member, Montgomery County Bar Association
• Member, District of Columbia Bar Association
• Member, The American Bar Association (Member, Sections on Business; Tax; Bankruptcy)
• The Bankruptcy Bar Association of Maryland
• The American Bankruptcy Institute (Section on Taxation)
• The National Association of Consumer Bankruptcy Attorneys

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