Michael Stile (3L) combines perseverance and passion for tax law. After his IRS summer offer was rescinded, he secured a tax-focused firm position. Michael has interned with Judge Michael Hammer, assisted Professor Tracy Kaye, and serves on the Journal of Legislation and Public Policy and Tax Law Society, bringing dedication and expertise to every endeavor.
What drew you to specialize in tax law, and what excites you most about this area of practice?
I became interested in tax law when I was working at the IRS's Office of Chief Counsel as a legal assistant prior to starting law school. I found the type of work they were doing to be interesting, and once I took Federal Income Tax in the fall of my 2L year, I knew that is what I wanted to pursue. I love the complexity and challenge that tax law brings, since it is constantly changing and evolving, more so than many other areas of law. There will always be a need for tax attorneys.
How did your experience at the IRS shape your understanding of tax law and the legal profession?
My experience at the IRS showed me what it was like doing litigation. I saw how the attorneys interacted with taxpayers and were willing to work with many of them.
This summer you pivoted from your IRS offer to a tax-focused firm — how did you approach that transition, and what did you learn from it?
Once my offer was rescinded with the IRS, I had to start reapplying to firms. Going from a feeling of security knowing you have an offer to uncertainty in an instant was scary, but I reached out to my network, who were extremely helpful. From Career Services to past employers, everyone was reaching out to places trying to find me something for the summer. I applied to lots of jobs through OCI, and eventually, I found the firm I ended up going to. The partner I spoke to went through the same thing in law school—his offer with the IRS was rescinded as well during a hiring freeze.
What was the most meaningful aspect of your judicial internship with The Honorable Michael Hammer?
Getting to hear the Judge's thoughts after a proceeding and learning his thought process was really great. I really recommend everyone work with a judge at least at some point in law school, either in the summer, during the semester, or in a clerkship post-graduation.
Can you share a highlight or lesson from your research assistant work with Professor Tracy Kaye?
Working as a research assistant is a great experience, especially if you want to be on a journal. A lot of the work you do as a research assistant will be similar to what you will be doing on journal.
How has being involved with the Tax Law Society, Journal of Legislation and Public Policy, and other student organizations enriched your law school experience?
Being a part of the Tax Law Society has been a great experience. I have met so many practitioners working in tax law, and I've found that most people who work in tax are always so excited to talk to law students who are interested in tax. The Journal of Legislation and Public Policy has also been a great experience—my bluebooking and editing skills have greatly improved, and getting to work with my faculty advisor on my comment was a great experience. I am also looking forward to serving as a Comments Editor this year and helping all the new members on the Journal with the comment-writing process. I have also enjoyed serving as a mentor for the First Generation Law Student Association, helping new students navigate 1L. As a first-generation law student myself, I know how challenging 1L was, so I'll take any chance I get to give advice to new students.
What personal or professional accomplishment at SHU Law are you most proud of so far?
Just getting into law school was such a great accomplishment. I am the first in my family to go to law school/grad school, so this was an incredible achievement.
How do you balance rigorous academic commitments with your professional and extracurricular activities?
Time management! I think the most important key to success in law school is time management. Making and keeping a schedule of all assignments and due dates is so helpful.
Outside of law, what hobbies or interests help you recharge and stay inspired?
I am a big film buff. I love watching different films, old and new, from various genres. I got into watching films during COVID, when I couldn't decide what show I wanted to watch next. Watching films is great, since if you get bored with a certain genre, you can watch something completely different next.
Looking ahead, how do you envision your career evolving, and what kind of impact do you hope to make in your field?
I am considering pursuing my LLM in Taxation post-graduation part-time. I will be working at a small tax, corporate, and estate planning firm post-graduation as well. I hope to be able to use my law degree to help those in need.
