Mitchell R. Miller specializes in tax planning and reporting issues, tax-advantaged business structuring, mergers and acquisitions, spinoffs, financing and capital transactions, establishing benefit, stock option, and deferred compensation plans, and international issues. A frequent author, speaker, and often-quoted expert on the taxation of the entertainment industry, Mitch advises and represents individuals and companies in the entertainment industry, and has consulted with industry guilds and professional associations on tax policy and legislative issues.
As a tax lawyer for 24 years and a Certified Specialist in Taxation, he has handled many dozens of federal and state tax audits and appeals as well as Tax Court cases. Mitch has extensive experience in estate planning and estate tax reporting and compliance. In addition, he has advised and represented many clients in administrative agency proceedings and litigation, and in tax- or accounting-oriented business litigation.
Born Philadelphia, PA, admitted to bar, 1977, Pennsylvania; 1979, U.S. Tax Court; 1981, California; 1994, U.S. Ninth Circuit Court of Appeals.
Education: Michigan State University (B.A. With Honors, 1968; M.A., 1969); Temple University School of Law (J.D., 1977).
Certifications: Certified Public Accountant, 1979, Pennsylvania; Certified Tax Specialist, 1996, State Bar of California. Chair, Entertainment Tax Committee, Beverly Hills Bar Association, 1999-2001; Chair, Entertainment Tax Committee, Los Angeles County Bar Association, 1992-1993; Member, Motion Picture and Television Tax Institute; Member, Tax, Entertainment, Estate Planning and Probate Law Sections of American, Los Angeles and Beverly Hills Bar Associations; American Institute of CPAs; California Society of CPAs; American Association of Attorney-CPAs.
Instructor: "Taxation of the Entertainment Industry," UCLA Extension Entertainment Studies Program, 1994-2001.
Speaker: California Society of CPAs Entertainment Industry Conference; USC Tax Institute; Tax Committee, Los Angeles Chapter, California Society of CPAs; Intellectual Property Section, Los Angeles County Bar Association; Internal Revenue Service Assistant Commissioner (International) Athlete and Entertainer Conference; California Society of CPAs Continuing Professional Education.
Publications: "Independent Contractor vs. Employee: Who is One Really, Where Are We Going, and Does it Make a Difference?" 48 USC Tax Institute, 1,000. Update, Personal Tax Planning for Professionals and Owners of Small Businesses, California Continuing Education of the Bar, April 1996. "The IRS and the Entertainment Industry," LA Lawyer, May 1994, page 13. "Independent Contractors, Employees, The Entertainment Industry and The IRS," Entertainment and Sports Lawyer, Fall 1993, page 3 (co-author).