Angelique is a member of Varnum’s Tax Planning, Compliance and Litigation Practice Team. Her practice includes all aspects of federal tax law, federal and state tax controversy, and reporting compliance issues with offshore financial accounts and other assets.
Representative matters include:
- IRS and state tax audits, appeals, and litigation
- IRS and state tax collections including tax liens, levies, garnishments, offers in compromise, innocent spouse claims, penalty abatement and other collection alternatives
- Federal payroll and employment tax issues
- State sales, use and withholding taxes
- Worker classification
- Corporate officer liability and trust fund investigations
- IRS civil and criminal tax litigation
Angelique represents individuals and business clients, from small businesses to multimillion-dollar corporations, including clients with overseas interests. From the Varnum offices in Novi, Angelique serves clients throughout Michigan. In addition, she has assisted clients with federal tax matters across the country as well as internationally.
For more than 10 years, Angelique maintained a successful law office in Brighton, Michigan. Before entering private practice, Angelique served as a senior trial attorney in the Office of Chief Counsel to the IRS. She also served as a Special Assistant United States Attorney for the Department of Justice. Angelique uses that knowledge and experience with the IRS to solve tax problems with creative and foresighted solutions.
Angelique recognizes that dealing with tax problems is confusing and stressful, and she also understands that tax issues require patience, understanding and discretion. Not only does Angelique provide personal professional service, she is an experienced tax attorney who is prepared to fight for your interests. If you have an IRS or a state tax problem, or questions about navigating a tax issue, contact Angelique Neal at 248/567-7831 or by email at firstname.lastname@example.org.
Successfully negotiated penalty reconsideration and penalty abatement for a parent company and its 3 subsidiaries resulting in penalty abatements and reductions in excess of $3 million.
Represented small business owner under criminal investigation resulting in no charges being filed.
Represented medical professional charged with late filing of reporting returns for an employee benefit plan in excess of $250,000 resulting in abatement of the IRS penalties in full, and avoidance of further penalties by the Department of Labor.
Represented music company in IRS civil examination and concluded the examination without any additional tax due.
Negotiated an Offer in Compromise for client fully resolving outstanding individual and trust fund liabilities for less than 5 percent saving the client over $175,000.
Negotiated an offer in compromise for client fully resolving all outstanding tax liabilities for less than 5 percent of the liabilities saving the client in excess of $1.3 million.
Represented multimillion dollar manufacturing company with multi-tiered structure in IRS civil examination and litigation with over $1 million in proposed partnership adjustments, resulting in partnership adjustments of $10,000.
Represented individual before the Michigan Tax Tribunal regarding corporate officer liability for sales, use and withholding taxes resulting in the court cancelling the final assessments against the individual in full.
Successfully argued for withdrawal of federal tax liens filed against professionals in the financial services industry resulting in the liens being removed from public record.
Represented tax return preparer in investigation by the IRS for preparer penalties and injunction resulting in no injunction referral to the Department of Justice and minimal penalties.
Represented small business owners in IRS examination and litigation resulting in a full concession by the government of the additional tax and penalties being asserted by the IRS.
American Bar Association, Taxation Section
Michigan Women's Tax Association
National Association of Tax Professionals
State Bar of Michigan, Taxation Section
Women Lawyers Association of Michigan
Greater Brighton Area Chamber of Commerce
News & Publications
- May 15, 2018
- Detroit (Plymouth), November 13, 2019
The Biden Administration’s First 50 Days Webinar Series, Presenter
Legal Talk Today, President Trump's Deferral of Payroll Taxes, Presenter
Stafford Publications: Delinquent Taxpayers – Avoiding Passport Revocations, Statutes of Limitations, OICs and Penalties (7/24/2019), Presenter
- Tax Advisory, June 11, 2021
- Tax Advisory, April 20, 2021
- Tax Advisory, April 14, 2021
- Numerous Areas of Tax Relief for Businesses Provided in the 2021 Consolidated Appropriations Act (CAA)Tax Advisory, December 29, 2020
- Tax Advisory, November 23, 2020
- Tax Advisory , November 3, 2020
- Tax Advisory, October 20, 2020
- Tax Advisory, September 2, 2020
- Tax Advisory, July 10, 2020
- Tax Advisory, June 8, 2020
- Tax Advisory, April 21, 2020
- Tax Advisory, April 14, 2020
- Tax Advisory, April 8, 2020
- Tax Advisory, April 6, 2020
- Tax Advisory, April 3, 2020
- Tax Advisory, April 1, 2020
- Tax Advisory, March 30, 2020
- Tax Advisory, March 30, 2020
- Tax Advisory, March 25, 2020
- Tax Advisory, March 25, 2020
- Tax Advisory, March 20, 2020
- Tax Advisory, March 19, 2020
- Tax Advisory, March 17, 2020
- IRS Reminds Taxpayers Across All Income Categories to File Taxes; Issues Warning to Non-Filers With Income Over $100,000Tax Advisory, February 21, 2020
- Tax Advisory, January 30, 2020
- Tax Advisory, January 23, 2020
- Tax Advisory, August 12, 2019
- Tax Advisory, June 12, 2019
- Tax Insights, April 25, 2019
- Tax Insights, April 15, 2019
- Tax Insights, April 8, 2019
- Tax Insights, April 1, 2019
- Tax Inisghts, March 25, 2019
- Tax Insights, March 18, 2019
- Tax Insights, March 8, 2019
- Tax Insights, March 1, 2019
- Tax Insights, February 15, 2019
- Tax Advisory, January 31, 2019
Michigan State University College of Law
East Lansing, Michigan
J.D., magna cum laude, 1999
University of California
Los Angeles, California
- All Michigan state courts
- United States District Court for the Eastern District of Michigan
- United States Tax Court