Michael E. Caryl

Michael Caryl primarily practices in the areas of tax planning and tax controversy work at all levels — federal, state and local. He served as West Virginia State Tax Commissioner from 1985 to 1988 and was president of the 12-state Southeastern Association of Tax Administrators, 1987-1988.

Prior to serving as Tax Commissioner, Mike practiced tax law with a Martinsburg, West Virginia, law firm for 10 years. He has served as chairman of the State Bar Committee on State and Federal Taxation, as president of the West Virginia Tax Institute, Inc. and as the official reporter for the West Virginia Law Institute’s 1992 Property Tax Appeals Reform Project. From 1994 through 2002, he served as chairman of the Taxation of Business Committee of the West Virginia Chamber of Commerce. In 1995, he was elected a Fellow of the American College of Tax Counsel. He served as vice-chair of the Governor’s Commission on Fair Taxation (1997‑1999). He is an Income Tax Affiliate Member of the Institute for Professionals in Taxation (IPT).

He was named by The Best Lawyers in America ® as Lawyer of the Year for Trusts and Estates (2016), Mergers & Acquisitions Law (2015, 2013) and Litigation and Controversy – Tax (2014) in the northern West Virginia region. He has received an AV rating from Martindale-Hubbell, named in Chambers USA, America’s Leading Lawyers for Business and recognized by West Virginia Super Lawyers.

The Tax Team of Bowles Rice is committed to providing high-quality and innovative federal, state and local tax advice and advocacy that are specifically designed to meet our clients’ objectives. We believe it is essential to listen and gain a full understanding of each client’s objectives and unique circumstances, and then propose alternatives to attain those objectives.

We place a strong emphasis on staying abreast of recent tax developments and planning opportunities. We regularly attend and make presentations at tax seminars and institutes, and make extensive use of the two leading computer research tax databases to ensure that we have the most current tax information.

The members of the Bowles Rice Tax Team have broken down the 1,079-page Tax Cuts and Jobs Act (TCJA) into a series of summaries that highlight various aspects of the new Federal tax laws. To find out more about how the sweeping new changes may impact you and/or your business, click here and choose from a list of nearly 20 topic-specific summaries. Please contact a member of the Bowles Rice Tax Team if you’d like to discuss how the TCJA could affect your particular tax situation, and the possible planning steps you might consider in response.