Scott D. Michel has worked on cutting-edge tax enforcement cases his entire career, advising individuals, families, corporations, tax professionals, financial institutions, and others on five continents in criminal and civil tax enforcement and compliance matters. Since the early 1980s his client representations have paralleled the domestic and international enforcement priorities of the IRS and the Department of Justice, including unreported income and false deduction cases, unreported foreign assets and structures, criminal tax shelter, Employee Retention Credit, conservation easement, and Malta Pension Plan cases, and employment tax, cash-reporting, and cryptocurrency reporting failures. He has helped many thousands of taxpayers return to compliance through the voluntary disclosure process and is routinely consulted by other practitioners on sensitive ethical questions in tax practice.