Michael E Caryl

Practice Areas

Michael Caryl primarily practices in the areas of tax planning and tax controversy work at all levels — federal, state and local.

Career

Mike served as West Virginia State Tax Commissioner from 1985 to 1988 and was president of the 12-state Southeastern Association of Tax Administrators, 1987-1988. In 2009, he was named a West Virginia Bar Foundation Fellow.

Prior to serving as Tax Commissioner, Mike practiced tax law with a Martinsburg, West Virginia, law firm for 10 years. He has served as chairman of the State Bar Committee on State and Federal Taxation, as president of the West Virginia Tax Institute, Inc. and as the official reporter for the West Virginia Law Institute’s 1992 Property Tax Appeals Reform Project. From 1994 through 2002, he served as chairman of the Taxation of Business Committee of the West Virginia Chamber of Commerce. In 1995, he was elected a Fellow of the American College of Tax Counsel. He served as vice-chair of the Governor’s Commission on Fair Taxation (1997‑1999). He is an Income Tax Affiliate Member of the Institute for Professionals in Taxation (IPT).

Professional Memberships

•Affiliate Income Tax Member, Institute for Professionals in Taxation (2010-present)

•Fellow, West Virginia Bar Foundation (2009-present)

•Fellow, American College of Tax Counsel (1995-present)

Work Highlights

•President, Tri-State Estate Planning Council (2007-2008)

•Chairman, West Virginia Chamber of Commerce Taxation of Business Committee (1994-2002)

•Vice-Chair, Governor’s Commission on Fair Taxation (1997-1999)

•President, West Virginia Tax Institute (1993)

•President, Southeastern Association of Tax Administrators (1987-1988)

•West Virginia State Tax Commissioner (1985-1988)

•Chairman, State Bar Committee on State and Federal Taxation (1984)

•Former adjunct lecturer at the West Virginia University College of Law

•Served on the faculty of the Institute for International Training, Trade and Development, Inc. at Shepherd University, in connection with its Russian Tax Officials Training Program