Michelle F. Schwerin

Head shot of Michelle Schwerin with a soft grey background.

Michelle F. Schwerin

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(314) 887-7068

schwerin@nsbpc.com

Biography

As an attorney-CPA, Michelle applies a wealth of expertise when representing clients in civil tax examinations, appeals, and litigation, as well as criminal tax investigations and defense. Michelle is also a advocate in the field of white-collar criminal defense. She counsels individuals and businesses involved in financial investigations or charges of various white-collar crimes.

On a national level, Michelle serves as the Chair of the Standards of Tax Practice Committee within the Section of Taxation, American Bar Association, responsible for educating and advocating on behalf of the tax bar with respect to ethical standards and the requirements of Circular 230 and standards of conduct imposed upon practitioners by various penalty provisions. She also serves as a Vice Chair to the Court Practice and Procedure Committee, focusing on tax litigation. From 2019 through 2024, Michelle served as the Vice Chair of the Board of Police Commissioners for the St. Louis County Police Department, where her leadership contributed to the safety and well-being of the community.

Michelle’s dedication extends beyond her professional accomplishments. She is involved in the community through various roles, including:

  • Adjunct Professor: Michelle shares her extensive legal knowledge as an adjunct professor of law in Washington University Law School’s Tax LL.M. program.  She is a former adjunct professor at Webster University’s George Herbert Walker School of Business & Technology.
  • St. Louis Economic Development Partnership: In 2024, Michelle was appointed to the SLEDP Board, an organization dedicated to attracting, retaining and facilitating the growth of businesses in the St. Louis region.
  • Community Engagement: Michelle is deeply involved in the St. Louis community through her board positions at the Henry and Gladys Crown Center for Senior Living and the St. Louis Jewish Community Center. Her commitment to these organizations reflects her dedication to enhancing the lives of those she serves.
  • “Lawyer of the Year” for Litigation and Controversy–Tax in St. Louis, Best Lawyers® 2023
  • Missouri and Kansas Rising Stars List, Rising Star, Super Lawyers® (2018 – Present)
  • Best Lawyer, Criminal Defense: White-Collar; Tax Law; & Litigation and Controversy – Tax, St. Louis, The Best Lawyers in America® (2017 – Present) 
  • The POWER List – Tax, Missouri Lawyers Weekly (2021 & 2022)
  • J Associates Emerging Leader Award, The St. Louis Jewish Community Center (2021)
  • Outstanding Young Professional Awardee, Missouri Society of Certified Public Accountants (2017)
  • John C. Shepherd Professional Awardee, Bar Association of Metropolitan St. Louis (2016 – 2017)
  • Fellow, Class of Nolan Fellowship, American Bar Association – Section of Taxation (2014 – 2015)
  • Class Member, Missouri Bar Leadership Academy (2013 – 2014)
  • J.D., Washington University, with honors (2010)
  • B.S.M. Finance and Accounting, Tulane University, with honors (2006)
  • Missouri
  • Illinois
  • U.S. District Courts
    • Eastern District of Missouri
    • District of Colorado
  • U.S. Tax Court
  • Certified Public Accountant – Missouri
  • American Bar Association, Section of Taxation: Chair of Standards Committee and Vice-Chair of Court Practice and Procedure Committee; previously served as Co-Chair of Civil Penalties Updates Subcommittee and Criminal Penalties Updates subcommittee of Civil and Criminal Tax Penalties Committee
  • Missouri Society of CPAs: previously served on Board of Directors (2021-2024); previously served as Chair of St. Louis Chapter (2020-2021)
  • Bar Association of Metropolitan St. Louis: previously served as Chair of the Professionalism Committee, previously served as member of the Finance Committee
  • Federal Bar Association
  • Missouri Bar
  • Women in White Collar Defense Association
  • Ethical Issues Involving Communications With Return Preparers. Fall Tax Meeting American Bar Association. San Francisco, CA (2024)
  • Criminal Tax Workshop. National Institute on Criminal Tax Fraud and the National Institute on Tax Controversy. American Bar Association | Tax Section & Criminal Justice Section. Las Vegas, NV. (2023)
  • Enforcement Trends: What’s Hot and What’s Not.  10th Annual New England IRS Representation Conference. Connecticut. (2023)
  • Nuts and Bolts of Tax Litigation: Discovery; ABA Tax Section. (September 2023)
  • Ethical Tips for Representing Clients in Tax Controversy and White‐Collar Criminal Matters; Summer Tax Summit in St. Louis hosted by the St. Louis Chapter of the Federal Bar Association. (2023)
  • Criminal Tax Workshop. National Institute on Criminal Tax Fraud and the National Institute on Tax Controversy. American Bar Association | Tax Section & Criminal Justice Section. Las Vegas, NV. (2022)
  • Coming Correct in Collections: Ethical Considerations. Fall Tax Meeting. American Bar Association | Tax Section. (2022)
  • Collection Update: Trends and Initiatives in IRS Collection (Offer Specialist Panel & IRS Campaign). UCLA Tax Controversy Conference, Los Angeles. (2022)
  • Staying Ahead of the Tax Enforcement Curve and the New Emerging Issues Group. Tax Controversy Forum. NYU School of Professional Studies. (2022)
  • The Ethics Surrounding Frequently Asked Questions, Standards of Tax Practice Committee. May Tax Meeting. American Bar Association | Tax Section. (2022)
  • Collection Due Process Cases in U.S. Tax Court and Related Issues – Court Procedure & Practice Committee. May Tax Meeting. American Bar Association | Tax Section. Virtual. (2022)
  • Enforcement & Criminal – Hot Topics: IRS Enterprise Compliance Initiatives. Tax Law Conference. Federal Bar Association. (2022)
  • Teaching Forensic Accountants about Lawyers, Fraud Fighter Podcast (2021)
  • Criminal Tax Workshop. National Institute on Criminal Tax Fraud and the National Institute on Tax Controversy. American Bar Association | Tax Section & Criminal Justice Section. Las Vegas, NV. (2021)
  • All Too Common: A Fraud Investigation Case Study. Fraud & Forensic Accounting Conference. Missouri Society of Certified Public Accountants. St. Louis, MO. (2021)
  • I Certified What?!?: Evaluating Taxpayers’ Exposure From their Participation in CARES and ARA Programs. Joint Fall Tax Meeting. American Bar Association | Tax Section & Real Property, Trust and Estate Law Section. Virtual. (2021)
  • Financial Misconduct: Hidden Assets, Fraudulent Transfers, Tax Evasion and More. National Business Institute. Webinar. (2021)
  • IRS Fraud Enforcement and Cryptocurrency Update – Tax Practice Management Committee. May Tax Meeting. American Bar Association | Tax Section. Virtual. (2021)
  • Important Civil Developments – Civil and Criminal Tax Penalties Committee. Joint Fall Tax Meeting. American Bar Association | Tax Section & Real Property, Trust and Estate Law Section. Virtual. (2020)
  • “My Spouse Did What?!?”: Avoiding Ethical Pitfalls When Representing Spouses. American Society of Tax Problem Solvers. (2020)
  • When You Need to Disclose More Than Just a Tax Crime. May Tax Meeting. American Bar Association | Tax Section. Virtual. (2020)
  • Criminal Tax Workshop. National Institute on Criminal Tax Fraud and the National Institute on Tax Controversy. American Bar Association | Tax Section & Criminal Justice Section. Las Vegas, NV. (2019)
  • The Reasonable Cause Defense: Effective Strategies When Requesting Penalty Abatement. Joint Fall Tax Meeting. American Bar Association | Tax Section & Real Property, Trust and Estate Law Section. San Francisco, CA. (2019)
  • It’s a Brave New World: Ethical Issues in the Information Age. Joint Fall Tax Meeting. American Bar Association | Tax Section & Real Property, Trust and Estate Law Section. San Francisco, CA. (2019)
  • Legal Considerations for Blockchain Implementation and Use. Midwest Accounting & Finance Blockchain Conference. St. Louis, MO. (2019)
  • “Litigating International Penalties in Collection”, American Bar Association, Section of Taxation, May Meeting, Washington D.C. (May 2019)
  • Important Civil Developments – Civil and Criminal Tax Penalties Committee. May Tax Meeting. American Bar Association | Tax Section. Washington D.C. (2019)
  • It Doesn’t End with Upjohn: Preserving Privilege and Other Ethical Considerations in Internal Investigations. White Collar Crime Seminar. Bar Association of Metropolitan St. Louis and Federal Bar Association. St. Louis, MO. (2019)
  • Employment Tax: Your Client’s Legal Obligations and the Risks of Noncompliance. Missouri Bar. Virtual. (2019)
  • Tax Consequences of Employment Litigation. National Employment Lawyers Association | St. Louis Chapter. St. Louis, MO. (2019)
  • Criminal Prosecution of Employment Tax Cases. National Institute on Criminal Tax Fraud and the National Institute on Tax Controversy. American Bar Association | Tax Section & Criminal Justice Section. Las Vegas, NV. (2019)
  • The IRS’s Modern Use of Artificial Intelligence and Big Data in Tax Enforcement. American Bar Association. Virtual. (2018)
  • Eliminating Roadblocks. Taxpayer Representation Super Conference. American Society of Tax Problem Solvers. Las Vegas, NV. (2018)
  • Women in Leadership Conference. Missouri Society of Certified Public Accountants | St. Louis Chapter. St. Louis, MO. (2018)
  • Important Civil Developments – Civil and Criminal Tax Penalties Committee. Joint Fall Tax Meeting. American Bar Association | Tax Section & Real Property, Trust and Estate Law Section. Atlanta, GA. (2018)
  • The IRS’s Modern Use of Artificial Intelligence and Big Data in Tax Enforcement. Joint Fall Tax Meeting. American Bar Association | Tax Section & Real Property, Trust and Estate Law Section. Atlanta, GA. (2018)
  • Legal Implications of Blockchain Systems Adoption. Midwest Accounting and Finance Blockchain Conference. Missouri Society of Certified Public Accountants | St. Louis Chapter. St. Louis, MO. (2018)
  • Representing Taxpayers Before IRS Appeals with respect to Penalties Resulting from the Failure to Report Foreign Income or Assets. International Tax Enforcement Update. Hackensack, NJ. (2018)
  • Succession Planning: Attracting, Retaining, and Utilizing Young Professional Talent. Annual Members Convention. Missouri Society of Certified Public Accountants. Lake Ozarks, MO. (2018)
  • Hot Topics in Tax Fraud. Multi-Track Conference. Institute of Internal Auditors & Association of Certified Fraud Examiners | St. Louis Chapter. St. Louis, MO. (2018)
  • Important Civil Developments – Civil and Criminal Tax Penalties Committee. Midyear Tax Meeting. American Bar Association | Tax Section. San Diego, CA. (2018)
  • Professional Development for Busy Women: The Cliffnotes!. Missouri Society of Certified Public Accountants | St. Louis Chapter. St. Louis, MO. (2018)
  • To Cooperate or Not to Cooperate, That is the Question. Federal Bar | St. Louis Chapter. St. Louis, MO. (2017)
  • Employment Tax Enforcement by the Department of Justice and Internal Revenue Service. Bar Association of Metropolitan St. Louis. St. Louis, MO. (2017)
  • Sentencing in Tax Prosecutions: The Latest Developments and Most Important Considerations. Joint Fall Tax Meeting. American Bar Association | Tax Section & Real Property, Trust and Estate Law Section. Austin, TX. (2017)
  • Savvy Ways to Locate Hidden Assets, Interests and Income (with Real-World Examples). National Business Institute. Virtual. (2016)
  • Practical Considerations for Taxpayer Representation in Criminal Tax Investigations. Federal Tax Conference. Illinois State Bar Association. Chicago, IL. (2016)
  • When the Accountant is a Witness: Ethical and Other Considerations. National Institute on Criminal Tax Fraud and the National Institute on Tax Controversy. American Bar Association | Tax Section & Criminal Justice Section. Las Vegas, NV. (2015)
  • Effective Representation During an Eggshell Audit–Avoiding A Criminal Referral and Civil Fraud Penalty. Federal Tax Conference. Illinois State Bar Association. Chicago, IL. (2015)
  • Ethical Considerations in Tax Controversy. Tulane Tax Institute. New Orleans, LA. (2014)
  • What is Civil Law and What is Criminal Law? Mini Law School for the Public. Missouri Bar. St. Louis, MO. (2014)
  • Statutes of Limitations in International Civil and Criminal Tax Matters: The Rules and Many Exceptions. Joint Fall Tax Meeting. American Bar Association | Tax Section & Real Property, Trust and Estate Law Section. Denver, CO. (2014)
  • Criminal Tax Workshop: The Basics. National Institute on Criminal Tax Fraud and the National Institute on Tax Controversy. American Bar Association | Tax Section & Criminal Justice Section. Las Vegas, NV. (2013)
  • Navigating the Ethical Minefield and Keeping Your C.P.A. License! Practical Advice for Avoiding Ethical Concerns in Your Tax Practice and Properly Handling Them When They Arise. Missouri Society of Certified Public Accountants | St. Louis Chapter. St. Louis, MO. (2013)
  • “My ‘Soon-to-be Ex’ is a Tax Cheat!”: Effectively Representing the ‘Innocent Spouse’ During Divorce Proceedings. Family Law Conference. Missouri Bar. Branson, MO. (2013)
  • “The New Voluntary Disclosure Procedures: Weighing the High Cost to Avoid Risk of Prosecution.” The Asset. (2019)
  • “When Failing to Pay Taxes Becomes a Federal Crime.” St. Louis Bar Journal. (2018)
  • “Invest in Your Personal Brand.” The Asset. (2017)
  • “Its Bark is Worse than its Bit(e): Regulatory and Criminal Law Implications of Virtual Currency.” Criminal Justice. (2017)
  • “The High Stakes of Payroll Tax Fraud.” St. Louis Bar Journal. (2016)
  • “Identity Theft and Income Tax Returns: What do you mean I’ve already filed my return?” St. Louis Lawyer Magazine. (2014)
  • “The Swiss and Foreign Account Controversy and International Tax Fraud in the 21st Century.” St. Louis Bar Journal. (2013)

Past results do not guarantee future results.

Civil Tax Matters:

  • Represented a national accounting firm in an IRS investigation involving its alleged participation in tax avoidance transactions.  Persuaded the IRS Office of Appeals to completely concede hundreds of thousands of dollars in proposed penalties asserted under 26 U.S.C. § 6694(b).
  • Represented a medical professional and business owner before the IRS Office of Appeals to challenge the IRS Examination Division’s findings that he did not “materially participate” in his business under 26 U.S.C. § 469.  Persuaded the IRS that he met the requirements for material participation resulting in the allowance of tax losses and substantial tax savings.
  • Represented a manufacturing company in an IRS Income Tax Examination involving the capitalization of expenses under 26 U.S.C. § 263A.  Persuaded the IRS that the company’s accounting methods clearly reflected income and client received a refund.  
  • In a case involving over $200,000 in civil penalties asserted pursuant to 26 U.S.C. § 6721 and 6722 for failure to file correct information returns and failure to furnish correct payee statements related to the Affordable Care Act, persuaded the IRS that all penalties should be abated.
  • Represented a physician and business owner in an IRS income tax appeal involving proposed adjustments of over $1 million due to alleged unreasonable compensation.  Persuaded the IRS Office of Appeals that compensation was reasonable, resulting in additional tax due of less than $10,000.   
  • In a case involving an alleged Section 183 hobby loss related to a thoroughbred horse breeding and racing business, persuaded the IRS Office of Appeals to concede over $10 million in proposed adjustments.
  • Represented taxpayer in resolving IRS examination division’s inaccurate proposed deficiency after investment firm issued him multiple incorrect Forms 1099; IRS Office of Appeals accepted taxpayer’s proposed resolution in full.

Criminal Tax Matters:

  • Represented a small business owner in a multi-year IRS tax evasion investigation.  Negotiated a plea agreement whereby the tax loss was significantly limited and despite the Department of Justice seeking a two-year prison sentence, persuaded court to sentence client to probation.
  • Represented multi-year non-filer in federal criminal tax prosecution where government alleged that client had made false statements to an IRS Revenue Agent conducting a civil examination; resolved the matter with a sentence of probation.
  • Took over representation from prominent east coast attorney at a time when Government was offering a deal requiring a plea to tax evasion and jail sentence; after extensive trial preparation and advocacy, Government agreed to a plea to a lesser charge with no incarceration.
  • Obtained a sentence of probation in a case brought after a multi-year federal investigation involving serious tax evasion allegations and an alleged tax loss of almost $6 million.

White Collar Matters:

  • Successfully guided former manager of election campaign for a high-ranking state official through sensitive and highly-publicized administrative and legislative investigations.
  • Represented corporate executive in insider trading and earnings management investigation, successfully demonstrating to the Securities and Exchange Commission that it should not pursue further investigation or enforcement action against client.
  • Represented physician in federal investigation of writing improper opioid prescriptions; no criminal charges brought and client entered into civil settlement with the government.

Digital Currency Matters:

  • Handled IRS audit of digital currency trader in which taxpayer created his own inventory tracking system and convinced Service to resolve the audit with no change to the reporting of digital asset receipts, sales, gains and losses.
  • Represented owner of bitcoin mining machine retailer and lessor in an investigation from a secretary of state investigative agency to successfully educate the agency so it could conclude that the owner’s business model did not trigger securities reporting obligations.
  • Advised trade association on tax matters related to digital assets.