EVAN H. KAPLOE is a shareholder in the firm’s Tax Practice Group who works with businesses and their owners to solve difficult tax issues that range from tax compliance to tax planning and litigation. Mr. Kaploe’s goal is to work with the business or potential business to identify strategic areas of Federal and State tax to achieve a cost savings. He also works with corporations, partnerships and limited liability companies in business combinations and separations.
In situations which an entity or individual previously consummated a transaction or took a tax position on a return where the Internal Revenue Service or State taxing agency identified an issue, Mr. Kaploe works closely with the client and tax authorities to reach a settlement.
Mr. Kaploe understands that, on occasion, it is necessary to litigate a matter in the United States Tax Court or a Federal District Court to reach the most favorable and just result. He will always conduct a cost-benefit analysis to determine whether the cost of litigation outweighs the potential tax savings. Mr. Kaploe takes the same value-added approach to transactions. His goal is to give sound tax planning advice to each client, whether a large established business or a new venture.
Having spent years inside the Internal Revenue Service as an attorney, Mr. Kaploe has a unique perspective on how to tackle challenging tax problems facing business and their owners in today’s economic climate. He not only understands the intricacies of the Code and Regulations, but also has personal relationships with IRS Counsel, Revenue Agents and Officers and Appeals Officers.
In addition to his other specialties, Mr. Kaploe’s experience includes addressing issues relating to the taxation of mortgage backed securities, collateralized debt obligations, and REMICS. Mr. Kaploe has prepared numerous tax opinions regarding defeasances, assignments, and assumptions of securitized mortgages to ensure that the mortgage pool remained compliant with the Internal Revenue laws, specifically, Sections 860A through 860G.
- 500 million dollar sale of family owned healthcare company to Cardinal Health
- Merger between Herman Miller and Maharam Fabric Company for 126 million dollars
- Tax planning for InBev, which was formed through successive mergers of three international brewing groups: Interbrew from Belgium, AmBev from Brazil, and Anheuser-Busch from the United States
- Tax planning for inbound transaction between Enel SpA, an Italian energy company, and Kansas’ largest windfarm
- Litigated and won attorneys’ fees against the Internal Revenue Service for client where IRS acted with reckless disregard for the rules and regulations
- Section 355 split off of division of Fairlane Tool Company, Inc. to Fairlane Co. after heavily litigated facilitation
- Served as expert witness in accountant malpractice case regarding a Form 706, estate tax return
- Successfully litigated over 20 cases for the Department of Treasury with a favorable result
- Criminally defended owner of Professional Employer Organization after owner failed to account for over 7 million dollars in Trust Fund taxes
- Successfully negotiated multiple settlements for FBAR violations under the OVDI and OVDP
NORTHWESTERN UNIVERSITY LAW SCHOOL, Chicago, Illinois, LL.M. Taxation, 2006-2007
MICHIGAN STATE UNIVERSITY, East Lansing, Michigan, Juris Doctor, 2003-2006
UNIVERSITY OF MICHIGAN, Ann Arbor, Michigan, Bachelor of Arts, 1998-2002
- State Bar of Michigan, Tax Section Chair, Practice and Procedure Committee 2015
- OCBA, Tax Section Chair 2015, Vice-Chair 2014, Judicial Committee 2015-16
- Detroit Metropolitan Bar Association Inns of Court
- American Bar Association, Tax Section
- Kansas City Metropolitan Bar Association 2007-2011
- Missouri Bar Association 2007-2011
- Chicago Bar Association
- Illinois Bar Association
- Detroit Economic Club, Young Leaders
Achievements and Accomplishments
- LL.M. Taxation
- Super Lawyers® Rising Star 2014-2017
- Bronze Star Award, Department of Treasury
- DBusiness Magazine 2017 and 2018 Top Lawyer
- MICPA, IRS Hot Topics 2015
- Varnum Annual Tax Institute 2013, Relief for Inadvertent Termination of Subchapter “S” Status