Michael L. Sheehan, Chair of the Business Law Practice Group and the firm's lead attorney in tax matters and estate planning, brings a broad spectrum of practical business and tax advice to his clients.

He advises clients on Federal income, gift and estate tax matters as well as Maine income, sales and property tax issues. He represents clients before the Internal Revenue Service, Maine Revenue Services, local assessment boards and the State Board of Property Tax Review. He also handles appeals from these bodies to the courts. His estate planning practice includes simple and complex wills and trusts, probate and estate administration and related matters. On the commercial side, he negotiates, documents and consummates business acquisitions and dispositions, complicated loan arrangements, real estate sales and leases, major equipment purchases and leases and contracts covering a variety of subjects.

He is from New Jersey and graduated magna cum laude from the New Jersey Institute of Technology. He earned his law degree cum laude at the University of Maine School of Law in 1985 and served as law clerk to the Honorable Thomas J. Lydon, U.S. Court of Federal Claims, Washington, D.C. He joined Preti Flaherty in 1986.

Mike is co-author of the Maine chapter of the American Bar Association's Sales and Use Tax Desk Book, first published in 1988, and continues to update its annual editions. He is listed in Woodward/White's The Best Lawyers in America.

He is a speaker on sales tax, business tax planning and probate and estate planning.

Mike is a member of the Maine State and American bar associations and the latter's Taxation and Real Property, Probate and Trust Law sections. 

Admissions
Maine; U.S. Court of Federal Claims; U.S. Court of Appeals for the Federal Circuit; Massachusetts; U.S. Tax Court

Education
J.D., University of Maine, 1985 (Cum Laude)
B.S.C.E., New Jersey Institute of Technology, 1981 (Magna Cum Laude)