Graduate Tax Program Faculty
http://www.cooley.edu/faculty/directory.html
Gina M. Torielli
Professor
Director of Graduate Tax Program
B.A., with high honors, Michigan State University 1978 J.D., cum laude, Harvard Law School 1991
After graduating from Harvard Law School, Professor Torielli practiced law at the largest law firm in Michigan specializing in state and local taxation, tax-exempt organizations, and tax-exempt bonds. In 1996 she joined Howard & Howard Attorneys, P.C. and concentrated her practice in exempt financing, tax-exempt organizations and state taxation. She was elected by the shareholders to serve as president and chief executive officer of that firm and was the first woman managing partner of a major Michigan law firm. She held that position for five years until 2003.
In November 2003 Professor Torielli joined Cooley as the Director of the Graduate Tax program. She teaches Tax Practice and Procedure, Tax Exempt Organizations, and Standards and Ethics of Tax Practice in the Graduate Tax program and Taxation in the J.D. program.
Professor Torielli is an active member of the National Association of Bond Lawyers and has been a panelist for that organization and for the State of Michigan's Directions in Public Finance Conference, as well as for the Michigan Bar of Michigan’s Annual Tax Conference, speaking on tax issues relating to the ethics of tax practice, public finance and tax-exempt bonds. She is currently a member of the tax section of the American Bar Association, and a past chair of the Taxation Section of the State Bar of Michigan, and served on the State Bar of Michigan's Open Justice Commission.
Professor Torielli is the editor of Real Property Taxes in Michigan and the author of the “Interest on State and Local Bonds." Chapter in Mertens Law of Federal Income Taxation, and several articles on tax and tax ethics topics.
Joni Larson
Professor
Assistant Director of Graduate Tax Program J.D., University of Montana School of Law 1989 LL.M., University of Florida College of Law 1990
Before joining the Cooley faculty in 2002, Professor Larson was Executive Assistant to Division Counsel, in the Office of Chief Counsel for the Internal Revenue Service. Her focus areas included the review of regulation projects, responding to Congressional inquiries, and coordinating substantive issues with field attorneys.
Prior to that post, she was an attorney with the Passthroughs and Special Industry Branch of the Field Service Division, where she assisted District Counsel attorneys in preparing issues for litigation, drafted Chief Counsel Advice memoranda, reviewed briefs and motions, and prepared settlement letters. Professor Larson also served as an associate attorney with the Anderson Hunter Law Firm, as a tax litigation attorney for the I.R.S., and as an attorney-advisor to Judge Irene F. Scott in U.S. Tax Court.
She served as an adjunct professor at Georgetown University, Catholic University of America,
Golden Gate University and St. Mary's University School of Law. Professor Larson teaches Partnership Taxation and Tax Research and Argument Techniques in Cooley's Graduate Tax Program, and Taxation
Marjorie Gell
Associate Professor
B.A. – The University of Michigan (Ann Arbor, MI) J.D. – Wayne State University Law School (Detroit, MI)
LL.M. (Taxation) – Wayne State University Law School (Detroit, MI)
Professor Gell is a tax professor at Cooley’s Grand Rapids campus, where she teaches income tax at both the J.D. level, as well as in Cooley’s Graduate Tax Program
She was previously a partner at Mika Meyers Beckett & Jones in Grand Rapids, where her practice included all aspects of federal, international, and state and local tax planning, along with general business planning and counseling. She was also formerly a tax attorney at Raymond & Prokop in Southfield, Michigan, as well as a tax consultant with KPMG LLP, an international accounting firm where she specialized in advising clients on state and local, federal and international tax matters.
Professor Gell is currently an elected member of the Michigan Tax Council, the governing body of the Taxation Section of the State Bar of Michigan, and also serves as a member of the State Bar of Michigan Standing Committee on Libraries, Legal Research, and Legal Publications. She has authored numerous tax articles in national and state tax journals. From 2005-2007, she was the editor in chief of the Michigan Tax Lawyer, and is its current co-editor.
Before joining the Cooley full-time faculty, Professor Gell was a visiting professor of Tax at the Grand Rapids campus, as well as an adjunct professor of Tax Research in Cooley’s Graduate Tax Program. She was also an instructor of Tax Research at Wayne State University's M.S.T. program.
Professor Gell is the founder, former executive director and current Communications Chairperson of the Michigan Women's Tax Association, an organization of women accountants, attorneys, tax professors, students and members of Michigan industry. She is also president of the Cameron Foundation (an organization that supports various Michigan charities), as well as a board member of the Arts Council of Greater Grand Rapids. Professor Gell teaches the Tax Research and Argument Course for the Graduate Tax. program the Taxation and Business Organizations courses in the J.D. program.
Professor Gell is a contributing editor to CCH’s Guidebook to Michigan Taxes, and has authored numerous articles in State Tax Notes and other publications.
Paul Marineau
Professor
B.B.A., magna cum laude, Western Michigan University 1987 B.S., magna cum laude, Western Michigan University 1987 J.D. Temple University School of Law 1992
Prior to joining the Cooley faculty, Professor Marineau was a Partner at Crowe Horwath LLP, a national public accounting firm, specializing in the area of international taxation. Based in Grand Rapids, Michigan, Professor Marineau served as the Firmwide Practice Leader – International Tax Services, the Firmwide International Liaison Partner –Horwath International and a member of the Horwath International Tax Executive Committee. Prior to his affiliation with Crowe Horwath LLP, Professor Marineau accumulated over ten years of international tax experience working in private industry, public accounting (Deloitte & Touche LLP; Ernst & Young LLP) and the legal profession, including his most recent private industry experience with a multi-billion dollar manufacturer (Alticor Corporation a/k/a Amway Corporation in Ada, Michigan) as Corporate Counsel – International Tax.
Professor Marineau teaches International Tax – Outbound and Corporate Taxation in the Graduate Tax Program. He teaches Taxation and Wills, Estates and Trusts in the J.D. program.
Dan Matthews
Professor
B.A., Michigan State University 1993
J.D., summa cum laude, Michigan State University-Detroit College of Law 1997 LL.M. (in Taxation), New York University School of Law 1998
Professor Matthews joined the Cooley faculty in 2003 from the Oakland County, Mich., law firm of Cox, Hodgman & Giarmarco, P.C., where he specialized in taxation, corporate law, and estate planning. Prior to his affiliation with that firm, Professor Matthews worked as an associate at a prominent Detroit law firm and as a tax consultant with Deloitte & Touche. Professor Matthews also served as a judicial clerk to the Hon. Richard F. Suhrheinrich, U.S. Court of Appeals, Sixth Circuit.
While a law student, Professor Matthews served on the editorial board of law review. Professor Matthews's articles have been published in The Tax Lawyer, Whittier Law Review, University of Miami Law Review, Detroit College of Law Review, Michigan Tax Lawyer, Laches, and Mertens, Law of Federal Income Taxation. Professor Matthews teaches Income Taxation and Taxation of Intellectual Property in the Graduate Tax. program, and Business Organizations and Wills, Estates and Trusts in the J.D. program.
Dan Sheaffer
Professor
B.A. Western Michigan University 1992
J.D., magna cum laude, Cooley Law School 1996 LL.M. University of Florida 1997
Professor Sheaffer served as corporate tax counsel for Alticor Corp., in Ada, Michigan, before joining the Cooley faculty. At Alticor, Professor Sheaffer had the lead role in tax planning and tax advice for Alticor's Asian affiliates. Before joining Alticor, he was a senior adviser for Ernst & Young LLP, in Grand Rapids, Michigan, working on international tax issues for a broad range of clients. He also served as the only tax associate in a 50-person firm, Wishart Norris Henninger & Pittman, in Burlington, N.C. Professor Sheaffer teaches Taxation in the J.D. program. He teaches the Corporate Taxation and International Tax - Outbound courses in the Graduate Tax Program.
ADJUNCT FACULTY
Jess A. Bahs
Shareholder, Howard & Howard Attorneys PLLC
Jess Bahs’ area of practice is in business law, estate planning, tax law and related litigation. He earned his B.S., with honors, from the Michigan State University of Michigan and his J.D. and LL.M. degrees from Wayne State University School of Law. He is admitted to practice in Michigan, the U.S. District Courts for the Eastern
Eric Carver
Partner, Dykema Gossett
Eric Carver has more than 12 years experience working in the field of taxation working for Dykema Gossett and prior to that he worked as an attorney for Lee, Gregory and Sternberg P.C.. Mr. Carver also spent 2 years working as a tax consultant for Ernst & Young. Mr. Carver is responsible for handling taxation matters in estate planning; business planning and formation; family wealth transfers; generation skipping tax;
executive compensation; real estate acquisitions, development and sales; tax controversies; mergers, acquisitions and divestitures; charitable giving; charitable trusts; and private foundations. Mr. Carver earned M.B.A. and J.D. degrees from the University of Detroit, and his LL.M. in Taxation from Wayne State University Law School. His publications include: Pet Trusts: Estate and Tax Planning Considerations Under Michigan Law, Michigan Tax Lawyer, State Bar of Michigan (2006); EPIC's Prudent Investor Rule: What Every Practitioner Should Know," Michigan Probate and Estate Planning Journal, State Bar of Michigan (2000); A Valuation Primer: Trends and Techniques for Estate Planners, Michigan Bar Journal, State Bar of Michigan (1998); Is There a 'QSSS' In Your Future? An Examination of the Proposed Regulations for Qualified Subchapter S Subsidiaries, State Bar of Michigan (1998) Closely Held Businesses, ICLE Michigan Basic Handbook - Sixth Edition. He teaches Estate and Gift Tax in Cooley’s Graduate Tax Program.
Joanne Faycurry
Partner, Schiff Hardin LLP
Joanne has more than 25 years of experience in a wide range of state and local taxation matters. She recently joined Schiff Hardin from Miller Canfield, where she led the firm’s State and Local Tax Group. Prior to that, Joanne served as a prehearing attorney with the Michigan Court of Appeals where she advised the Court on state and local tax cases. Joanne is a member of various professional organizations, including the State and Local Tax Committee of the American Bar Association and the Taxation and Real Property Law Sections of the State Bar of Michigan. She is a Fellow in the Litigation Counsel of America and is named to Best Lawyers in America in the Controversy and Litigation – Tax category. Joanne also has been selected by her peers for Top 50 Women Lawyers in Michigan, Michigan Super Lawyers and DBusiness Magazine’s Top Lawyers in Metro Detroit. She is a frequent speaker and author on state and local tax matters and has authored the Michigan Chapter of the ABA Sales and Use Tax Handbook since 2002. Joanne earned her law degree from Michigan State University College of Law (cum laude), where she also received the Outstanding Woman Law Graduate award. She earned her bachelor’s degree from Wayne State University and also attended the University of Michigan. She is an adjunct professor in the Thomas M. Cooley Law School LLM Tax Program, teaching Property Tax and Valuation.
Michael K. Hauser
Attorney, Honigman Miller Schwartz and Cohn LLP
Professor Hauser serves as a tax and transactional attorney at Honigman Miller Schwartz and Cohn LLP in Bloomfield Hills. His areas of practice includes federal taxation of real estate transactions, partnership and corporate tax, federal and state tax audits and appeals, wealth transfer, and general business matters. He graduated with a B.A. magna cum laude from Dartmouth College, and his Juris Doctor summa cum laude from Wayne State University Law School. Professor Hauser is a member of the State Bar of Michigan.
Gary Hayden
A.B., English, The College of William and Mary in Virginia, 1971 M.B.A., Finance, Wayne State University, 1975
J.D., Michigan State University College of Law, summa cum laude, 1986
Professor Hayden has been an adjunct professor at Cooley since 2009. At Michigan State University College of Law, Professor Hayden was valedictorian of his class, Sixth Circuit editor of the law review, and recipient of numerous academic awards. Following his graduation from William and Mary, Professor Hayden worked as a tax auditor for the Michigan Department of Treasury. After obtaining his M.B.A., he joined the Ford Motor Company, where he worked for 32 years in a variety of finance, tax, and legal positions. He was associate general counsel for Ford Motor Credit Company at the time of this retirement in 2007. Following his retirement, Professor Hayden established his own solo law practice, Hayden Law PLLC, providing various legal services to nonprofit organizations.
Professor Hayden has served on the boards of several nonprofit organizations, including Artrain,
Community Housing Alternatives, the Ann Arbor Civic Theater, Haiti Nursing Foundation, and Elder Law of Michigan. He was appointed by the mayor of Ann Arbor and presently serves on Ann Arbor’s Housing and Human Services Advisory Board. Professor Hayden teaches Tax-Exempt Organizations and Advanced Practice Skills – E-Discovery in the JD program, and Taxation of Nonprofit Organizations in the LLM program.
Robert Heitmeyer
Associate Area Counsel, US Dept of the Treasury (IRS)
Robert Heitmeyer has 16 years of extensive federal tax experience as both a docket attorney and
supervisor with the Office of Chief Counsel, Internal Revenue Service. He has also been designated as a Special Assistant U.S. Attorney, who oversees federal tax claims filed in the United States Bankruptcy Court for the Eastern Judicial District of Michigan. His responsibilities include supervising Tax Court Calendar Sessions held in Michigan and providing legal advice to SB/SE revenue agents and revenue officers in the examination and collection divisions. He earned a J.D. degree from Thomas Cooley Law School and an LL.M. in Taxation from Wayne State University Law School. Mr. Heitmeyer teaches Corporate Taxation, Tax Fraud and Advanced Income Tax in Cooley’s Graduate Tax Program.
Daniel M. Houlf
General Director of the US Tax Counsel Group, General Motors Company
At General Motors, Daniel Houlf is responsible for tax planning, federal and state tax controversies, providing tax advice to the business and managing the federal and state tax environment. Prior to joining General Motors, Mr. Houlf worked as an attorney at Ford Motor Company in the area of state and local tax where he was responsible for managing all state income and franchise tax audits for Ford Motor Company and its subsidiaries. Mr. Houlf also served as a Trial Attorney with the Tax Division, United States
Department of Justice, and as a litigation associate with the Dykema law firm.
Mr. Houlf graduated with a bachelor’s of science degree from Western Illinois University and received his Juris Doctor (JD) magna cum laude from Northern Illinois University College of Law. Mr. Houlf, who is also a certified public accountant, is a member of the bar in Michigan and Illinois. He teaches State and Local Tax and Tax Practice and Procedure.
Ronald Lang
Francis (Frank) Seyferth
Francis G. Seyferth and Associates
With over 30 years of experience as a corporate and tax attorney and Certified Public Accountant, Mr. Seyferth has earned a reputation as a caring and trusted financial advisor. Frank helps clients with family wealth and estate planning needs, Medicaid planning, business succession planning and probate-related litigation.
He has handled a wide variety of real estate issues — comprising tax, financing and other aspects of both residential and commercial property — as well as all aspects of business mergers, sales and acquisitions. Frank’s experience spans several industries, including manufacturing, professional services and personal financial services.
Mr. Seyferth is also well-regarded for handling large, sophisticated corporate transactions. He earned his J.D. from Detroit College of Law and his B.S. from Wayne State University. At Cooley, Mr. Seyferth teaches Accounting for Lawyers, Tax Planning and Drafting for Estates and Advanced Estate and Gift Tax Planning in the Graduate Tax Program.
Eric Skinner
Managing Counsel, Office of Chief Counsel - Internal Revenue Service
Eric Skinner has more than 14 years experience with the Internal Revenue Service Office of Chief Counsel. He currently supervises attorneys assigned to the Large and Medium Sized Business Division in the Detroit Office. Prior to IRS, Mr. Skinner worked in tax with a Big Four accounting firm. Mr. Skinner received his J.D. degree from the Detroit College of Law. He serves as adjunct faculty at the Walsh College Master’s in Taxation Program. He teaches Advanced Corporate Tax and Corporate Tax in Cooley’s Graduate Tax Program and the Taxation of Business Entities and Tax Fraud courses in Cooley’s J.D. program.
Jack Van Coevering
Senior Counsel, Miller Canfield
Jack Van Coevering represents clients in state and local tax controversy work involving state sales and use taxes and business, income taxes and property taxes. He formerly served as Chief Judge of the Michigan Tax Tribunal and Administrator of the Michigan Department of Treasury’s legal and administrative hearings divisions. He is a past council member of the Taxation Section of the State Bar of Michigan and serves on numerous committees and symposiums for the Chamber of Commerce, Michigan Association of Certified Public Accountants, the State Bar of Michigan and the American Bar Association. From his years both with the Michigan Department of Treasury and the Michigan Tax Tribunal, Mr. Van Coevering has a first-hand understanding of the different avenues of dispute resolution and tax administration. He graduated with a B.A. from Calvin College, and his J.D. degree from University of Michigan Law School. Since 2007, Mr. Van Coevering has taught property tax assessment and valuation for the Cooley Law School LLM Program and has authored the chapter on Michigan property tax appeals for the Institute of Continuing Legal
Education.
