Area of Focus
Tax controversy Washington National Tax
Office Location
Jacksonville, FL

Michael Zima

Senior Manager
Area of Focus
Tax controversy Washington National Tax
Office Location
Jacksonville, FL

About Michael

Michael Zima is a senior manager of the tax controversy group at RSM US LLP and is part of the Washington National Tax team.


Experience

Michael offers 27 years of experience as an attorney, including work for the Internal Revenue Service and in public accounting, to help RSM clients prevent, manage and resolve federal tax controversies. He advises RSM clients on navigating complex IRS practice and procedural issues, including examinations and appeals, fast track settlements, 9100 relief for missed elections, prefiling agreements, entity classification and employer identification number issues, delinquent international information return submissions, movements of payments among tax accounts, and taxpayer identification number issues for expatriates. His substantive work has spanned a broad range of topics, including the research credit, the foreign tax credit, transfer pricing, global intangible low-taxed income installment payment issues, bad debt deductions, worthless stock and abandonment losses, and penalty abatement. Michael also assists clients with IRS collection matters such as the prevention and removal of liens and levies.

Michael’s role at RSM includes teaching technical tax courses and presenting at firm-wide tax conferences. He also develops and publishes internal RSM guidance and educational materials for the firm’s field professionals. Prior to his career in public accounting, Michael was a senior attorney with the Office of Chief Counsel, serving as a senior attorney in the large and mid-sized business division. He provided legal assistance to the commissioner in federal tax controversies including examinations, appeals, summons enforcement and collection actions. Michael also developed and litigated complex corporate and individual tax cases, representing the commissioner in the U.S. Tax Court, in federal bankruptcy courts and in a state probate court. 

Outside of work, Michael is a freelance sports journalist covering high school and small college sporting events for local newspapers.


Professional affiliations and designations

  • Licensed attorney; Florida, Indiana, middle district of Florida, United States Tax Court
  • Florida Bar Association, tax section

Education

  • Juris Doctorate, Indiana University 
  • Bachelor of Arts, political science (honors program), University of Michigan