Michael A. Benison
Michael A. Benison joined Ropes & Gray in 2021 as an associate in the tax, employment, and benefits department and is a Certified Public Accountant in New York. Michael is a 2022 LL.M. graduate of NYU's Graduate Tax Part-Time Program.
Prior to joining the firm, Michael served as a law clerk to the Honorable Michael B. Thornton of the U.S. Tax Court from 2019-2020 and was an attorney for the Internal Revenue Service Office of Chief Counsel in Manhattan, NY.
During law school, Michael participated in several legal internships and externships, including the civil and criminal division of the United States Attorney’s Office for the Eastern District of New York, the Securities and Exchange Commission Regional Office in New York, a judicial extern to Judge Joseph F. Bianco of the U.S. District Court for the Eastern District of New York and a judicial extern to the Honorable Margaret C. Reilly of the Surrogate’s Court of Nassau County. Michael spent his fourth year of law school as a legal intern at Fordham’s Low Income Taxpayer Clinic, assisting low income taxpayers with federal and New York state tax matters. During his last semester of law school, he participated in the New York Pro Bono Scholars Program.
In March 2018, Michael won second place in the 2018 Donald C. Alexander Tax Law Writing Competition hosted by the Federal Bar Association Section on Taxation. Michael was a recipient of the Milton Young Prize for excellence in the field of taxation at Fordham Law School.
Michael was a notes and articles editor and an associate editor on the Fordham Journal of Corporate and Financial Law and a member of the Brendan Moore Trial Advocates. Michael also served as the Fordham Law Student Bar Association’s Evening Division vice president. Prior to law school and during law school, Michael worked at a Big Four and two midsized accounting firms in the real estate taxation industry.
- Michael A. Benison, “Expert: The Potential Implications of Marinello in Section 7212(a) Prosecutions,” The Federal Lawyer (September 2018)
- Co-author, “Are California’s Economic Sourcing Rules The Next Wayfair?,” Law360 (July 27, 2018)
- Reporting Secretary, "LB&I Hot Topics in Tax Controversy," IFA Winter International Tax Conference (December 2021)
- LL.M., New York University School of Law, 2022
- JD, magna cum laude, Fordham University School of Law, 2019; Milton Young Prize; Note and Articles Editor and Associate Editor, Fordham Journal of Corporate and Financial Law
- MS (Taxation), University at Albany, 2011
- BS (Accounting), summa cum laude, University at Albany, 2009
Admissions / Qualifications
- New York, 2019
- U.S. Court of Appeals for the Second Circuit
- U.S. District Court for the Eastern District of New York
- U.S. District Court for the Southern District of New York
- U.S. Tax Court