Evan H. Kaploe

Evan H. Kaploe

Member
Location:
Troy, Michigan
Phone:
248-458-3589
Fax:
248-649-6442
Email:

EVAN H. KAPLOE is a member of the firm who work swith businesses and their owners to solve difficult tax issues that range from tax compliance to tax planning and litigation.  Mr. Kaploe's goal is to work with businesses or potential businesses to identify strategic areas of Federal and State tax to achieve a cost savings.  He also works closely with businesses and their owners to achieve tax-efficient results through planning mergers, acquisitions and divestitures.

In situations which an entity or individual previously consummated a transaction or took a tax position on a return where the Internal Revenue Service or State taxing agency identified an issue, Mr. Kaploe works closely with the client and tax authorities to reach a settlement.

Mr. Kaploe understands that, on occasion, it is necessary to litigate a matter in the United States Tax Court or a Federal District Court to reach the most favorable and just result.  He will always conduct a cost-benefit analysis to determine whether the cost of litigation outweighs the potential tax savings.  Mr. Kaploe takes the same value-added approach to transactions.  His goal is to give sound tax planning advice to each client, whether a large established business or a new venture.

Having spent years inside the Internal Revenue Service as an attorney, Mr. Kaploe has a unique perspective on how to tackle challenging tax problems facing businesses and their owners in today's economic climate.  He not only understands the intricacies of the Code and Regulations, but also has personal relationships with IRS Counsel, Revenue Agents and Offices and Appeals Officers.

In addition to his specialties, Mr. Kaploe's experience includes addressing issues relating to the taxation of mortgage backed securities, collateralized debt obligations, and REMICS.  Mr. Kaploe has prepared numerous tax opinions regarding defeasances, assignments, and assumptions of securitized mortgages to ensure that the mortgage pool remained compliant with the Internal Revenue laws, specifically, Sections 860A through 860G.

Representative Successes

• 500 million dollar sale of family owned healthcare company to Cardinal Health
• Merger between Herman Miller and Maharam Fabric Company for 126 million dollars
• Tax planning for InBev, which was formed through successive mergers of three international brewing groups: lnterbrew from Belgium, AmBev from Brazil, and Anheuser-Busch from the United States
• Tax planning for inbound transaction between Enel SpA, an Italian energy company, and Kansas' largest windfarm
• Litigated and won attorneys' fees against the Internal Revenue Service for client where IRS acted with reckless disregard for the rules and regulations
• Section 355 split off of division of Fairlane Tool Company, Inc. to Fairlane Co. after heavily litigated facilitation
• Served as expert witness in accountant malpractice case regarding a Form 706, estate tax return
• Successfully litigated over 20 cases for the Department of Treasury with a favorable result
• Criminally defended owner of Professional Employer Organization after owner failed to account for over 7 million dollars in Trust Fund taxes
• Successfully negotiated multiple settlements for FBAR violations under the OVDI and OVDP

Areas of Practice

Bar Admissions

  • Michigan, 2012
  • Illinois, 2007
  • Missouri, 2007
  • U.S. District Court Eastern District of Michigan, 2012
  • U.S. District Court Western District of Michigan, 2012
  • U.S. District Court Western District of Missouri, 2007
  • U.S. Court of Appeals 6th Circuit, 2012
  • U.S. Supreme Court, 2013
  • U.S. Tax Court, 2007

Education

  • Michigan State University College of Law, East Lansing, Michigan
    • J.D. magna cum laude - 2006
    • Honors: Captain, Moot Court Oral and Advocacy Board
    • Honors: Jurisprudence Achievement Award, Property Law
  • Northwestern University School of Law, Chicago, Illinois
    • LL.M. - 2007
    • Honors: With Honors
    • Major: Tax
  • University of Michigan, Ann Arbor, Michigan
    • B.A. - 2002
    • Honors: With Distinction
    • Major: History

Published Works

  • Foreign Corporations May Find Third Circuit Opinion Difficult to Swallow, Multilaw Taxation Bulletin, Issue 1, 2008
  • Fifth Protocol: Proposed Amendment to the United States-Canada Income Tax Treaty, The Tax Executive, 2008

Representative Clients

  • 500 million dollar sale of family owned healthcare company to Cardinal Health
  • Merger between Herman Miller and Maharam Fabric Company for 126 million dollars
  • Tax planning for Inbev, which was formed through successive mergers of three international brewing groups: Interbrew from Belgium, AmBev from Brazil, and Anheuser-Busch from the United States
  • Tax planning for inbound transaction between Enel SpA, an Italian energy company, and Kansas' largest windfarm
  • Litigated and won attorneys' fees against the Internal Revenue Service for client where IRS acted with reckless disregard for the rules and regulations
  • Section 355 split off of division of Fairlane Tool Company, Inc. to Fairlane Co after heavily litigated facilitation
  • Served as expert witness in accountant malpractice case regarding a Form 706, estate tax return
  • Successfully litigated over 20 cases for the Department of Treasury with favorable results
  • Criminally defended owner of Professional Employer Organization after owner failed to account for over 7 million dollars in Trust Fund taxes
  • Successfully negotiated multiple settlements for FBAR violations under OVDI and OVDP

Classes/Seminars

  • MICPA, IRS Hot Topics, 2015 - Present
  • Varnum Annual Tax Institute 2013, Relief for Inadvertent Termination of Subchapter "S" Status

Honors and Awards

  • Super Lawyers Rising Star, 2014 - 2018
  • LL.M Taxation
  • Bronze Star Award, Department of Treasury
  • DBusiness Magazine 2017 and 2018 Top Lawyer
  • Super Lawyers Rising Star Nomination 2018

Professional Associations and Memberships

  • American Bar Association, Tax Section
  • Detroit Metropolitan Bar Association, Inn of Court
  • Oakland County Bar Association, Tax Section, Chair, 2015 - Present
  • State Bar of Michigan, Tax Section Chair, Practice and Procedure Committee, 2015 - Present
  • Tax Section, Oakland County Bar Association, Vice Chair
  • Oakland County Bar Association, Vice-Chair, 2014, Judicial Committee,, 2015 - 2016
  • Kansas City Metropolitan Bar Association, 2007 - 2011
  • Missouri Bar Association, 2007 - 2011
  • Chicago Bar Association
  • Illinois Bar Association
  • Detroit Economic Club, Young Leaders

Past Employment Positions

  • A.B. Dalimonte, P.C., Law Clerk
  • Dean Elliot Spoon, Michigan State University, Research Assistant
  • Michigan Department of the Attorney General, Alcohol and Gaming, Law Clerk
  • Polsinelli Shughart PC, Associate
  • Varnum LLP, Senior Associate, 2012 - 2014
  • Department of Treasury, Senior Attorney, 2009 - 2012
  • Polsinelli Shughart, Associate, 2007 - 2009
  • Internal Revenue Service
  • Office of Chief Counsel, in Detroit and Michigan

Fraternities/Sororities

  • Sigma Alpha Epsilon