NEAL NUSHOLTZ
SHAREHOLDER
Neal Nusholtz is an acclaimed tax attorney whose legal practice spans over 40 years. He specializes in all areas of taxation ranging from income tax audits to litigation and state and federal appeals.
Mr. Nusholtz serves on several committees of the State Bar of Michigan, and he was selected by Corp! Magazine as one of the Top Ten Business Attorneys in Southeastern Michigan. He is a frequent lecturer for the Institute of Continuing Legal Education and has written articles on trusts, estates, federal income taxes and the history of the law. Two of his articles were published in the 2017 Journal of the American Revolution (Westhome, Yardley, 2017).
Mr. Nusholtz is recognized in the legal profession for his ability to bring clarity to complex tax matters. He assists clients with issues involving income tax, estate and gift taxation, estate planning, business transactions and planning, probate, trust administration, audits, IRS administrative appeals, as well as tax litigation in Federal District Courts, the Michigan Tax Tribunal, the U.S. Tax Court, and the 6th Circuit Court of Appeals.
Mr. Nusholtz has represented taxpayers in Federal District Court litigation and Federal Appellate litigation, State Tax litigation and State Appellate litigation, State Administrative Audit representation, administrative tax representation including audits, appeals, Tax Court representation, clients in Pre-Indictment Criminal matters and representation of clients in the IRS Collection Division.
To maintain his detailed knowledge of taxation, Mr. Nusholtz still prepares 150-200 income tax returns each year, estate and gift tax returns, and payroll tax returns.
In his free time, Mr. Nusholtz enjoys photography, videography, history and building computers.
B.A., Oberlin College
– Member of the Probate Council
– Cannabis Law Section
– Citizens Outreach Committee
– Electronic Wills Ad Hoc Committee
– Probate and Estate Planning Committee
– LLC and Partnerships Committee
– Michigan Journal Committee
– Young Tax Lawyers Committee
– Liaison between Probate Section and Tax Section
Mr. Nusholtz was selected by “Corp! Magazine” published in June 1999 as one of the top ten business attorneys in Southeastern Michigan. Neal Nusholtz has been recognized by The Best Lawyers in America® in 2025 for his work in Tax Law, Trusts and Estates and Litigation and Controversy – Tax. Neal Nusholtz has been recognized by The Best Lawyers in America® since 2013.
Mr. Nusholtz maintains a 5-Star peer review rating with Martindale-Hubbell Law Directory, the highest peer review rating for attorneys. He is a frequent contributor to the Institute of Continuing Legal Education and has been featured on multiple ICLE seminars regarding tax law and estate planning. He maintains a 10.0 Superb Top Attorney rating on Martindale-Avvo.
DBusiness Magazine recognized Mr. Nusholtz as a 2025 DBusiness Top Lawyer for his work in Tax Law.
United States v. Holland, 953 F.3d 397 (6th Cir. 2020) Involving government’s unsuccessful appeal to use nominee liability against a limited partnership to collect a Motown songwriter’s $20 million tax liability.
Neal Nusholtz has successfully litigated positions for his clients which require the courts to change existing tax law. He has written articles in national and local journals about the legal concepts involved in those cases and also about the combined history of tax and constitutional laws which date back centuries. Below are a few of these articles, See the Neal Nusholtz Tax Law Articles section of our website for all of these articles.
IRS’s Heavy Oversight of Tax Preparers Creates Chilling Effect
IRS intrusiveness into the professional practices of tax preparers has grown steadily in the past decade. This has created a chilling effect on the tax industry.
A Brief Review of the History of the Deficit and Tax Reform
Suppose a particular criminal statute is more difficult to interpret than the statute in Ratzlaff and that this results in a 70% chance of error.
Squeezing Every Penny Out of the Uncertain Estate Tax Unified Credit
The unified credit against estate tax determines whether a decedent’s estate will or will not owe a 40 percent estate tax. The 40 percent tax would be on the amount of a taxable estate
Estate Planning for Clients With Heirs That Have Large Tax Liabilities
When somebody doesn’t pay their federal tax-es, two things happen. Immediately, the United States has an unrecorded lien upon all property belonging to the delinquent taxpayer.
The two articles written by Neal about Law and the American Revolution below were published in the Journal of the American Revolution, Annual Volume 2017 (Annual Volume Journal of the American Revolution Books). The book presents the journal’s best historical research and writing over a given calendar year.
Tax Law History – How John Adams Won John Hancock’s Tax Trial
Tax Law History – How Britain Tried To Intimidate The Colonial Taxpayers Into Compliance
Published in the 2017 volume of Journal of the American Revolution.
PRACTICE AREAS
Tax Planning
Tax Litigation and Dispute Resolution
Estate Planning
Probate and Trust Administration
Business and Corporate Planning
