As the attorney for Todd Courser, for months this firm has alleged in pleadings and in court that Judge Collette and the Assistant Attorney General attorneys Denise Hart and Gregory Townsend have behaved badly, coordinated hearings, and engaged in ex parte communications. In response, I have been verbally attacked, insulted, threatened, and called names, all in an effort to silence me and force me to back down from my efforts to put up a vigorous defense in an obviously political prosecution. On March 22, 2017, Judge Collette denied my motion to disqualify him from this case, insulted me, and defiantly stated that he is "a West Virginia hillbilly" who has "never run away from a fight in [his] life." He further stated that if he is going to be disqualified, "it'll have to be by somebody else." That same day, I demanded a rehearing before Chief Judge Lawless (chief judge of the Ingham County Circuit Court) on the motion to disqualify. 

Following that hearing, two witnesses, Georgeann Courser (Todd's mother) and Pastor Todd Petty, described that Judge Collette approached the Courser family without any provocation and in a hostile manner. Judge Collette demanded that Georgeann Courser tell him if she had anything to say to him. She said she did not, and was only gathering her belongings. Judge Collette then told her to leave his courtroom immediately or she would hold her in contempt. Pastor Petty describes that Judge Collette was "very threatening, hostile, and inappropriate." Later that afternoon, two witnesses spotted Judge Collette and the prosecutors (Denise Hart and Gregory Townsend) having two separate ex parte meetings, one near a secretary's office and the other down a more secluded hallway. 

In a separate letter to Judge Lawless, I described these events as part of the defense's continued efforts to disqualify Judge Collette on rehearing. In a rather shocking move, Judge Collette issued his own memorandum denying the allegations and accusing me of fabricating the story and lying. That same day, Denise Hart issued a shockingly similar and clearly coordinated letter using nearly identical words, denying the allegations, and also accusing me of fabricating the story and lying. Once the defense had the statement of Judge Collette and Denise Hart as part of the record, I submitted affidavits which verify the witness accounts and discredit the memorandum and letter issued by Judge Collette and Denise Hart. 
​
This morning I was notified by Judge Lawless' staff that Judge Collette has disqualified himself. I am told the case has been assigned to Judge Jamo. We have every confidence that Judge Jamo will not allow this type of unethical nonsense and coordination to continue. Of course, this presumes that the Attorney General decides to continue this case in light of the outrageous behavior of his assistant prosecutors.  

On September 8, 2016, DePerno Law Office filed a 22 count, 182 page lawsuit in Federal Court on behalf of Todd Courser against 27 defendants, including The Michigan House of Representatives, Kevin Cotter, Bill Schuette, Chad Livengood, and the Detroit News. This lawsuit details the political corruption that exists in Kevin Cotter's administration​ and​ the Attorney General's Office and the pay-for-play politics that were used to remove Todd Courser without due process, using unconstitutional means and provisions, in order to pass the largest tax increase in Michigan history.​

1.  Contact www.depernolaw.com

NEW YORK (MainStreet) – If you're being audited by the Internal Revenue Service this year, you're either an unlucky or extremely unfortunate individual.

Budget cuts have steadily decreased the number of IRS audits from 1.4 million in 2013 to 1.2 million last year. IRS Commissioner John Koskinen told reporters in January that the number of audits would fall again this year after continued belt-tightening.

With the IRS budget falling 17% in the past five years, the number of audits this year is expected to hover around 1 million. Koskinen noted that his agency has left an estimated $6 billion to $8 billion on the table since 2010 because its enforcement division is understaffed by roughly 5,000 fewer employees than it needs. Further staff reductions should leave another $2 billion uncollected this year.

This isn't exactly making life easier on the few folks who do get audited. In fact, it makes a certain few increasingly subject to scrutiny.


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When a company is formed, the choice of entity – "C" or "S" corporation, limited liability company, limited or general partnership or professional corporation – has serious consequences. Other important considerations include the state in which the business is organized, legal and capital structuring, and negotiation of ownership. Mr. DePerno's objective is to facilitate maximum return with minimum tax cost, while ensuring the ability to raise capital and establish effective management. 

General Counsel
Mr. DePerno frequently functions as general counsel. He provides businesses and the individuals who own or manage them with sophisticated, practical advice on the business and legal problems they face. 

Company Formation
When a company is formed, the choice of entity – "C" or "S" corporation, limited liability company, limited or general partnership or professional corporation – has serious consequences. Other important considerations include the state in which the business is organized, legal and capital structuring, and negotiation of ownership. Mr. DePerno's objective is to facilitate maximum return with minimum tax cost, while ensuring the ability to raise capital and establish effective management. 

Purchase or Sale of Business
When buying or selling a business, Mr. DePerno is able to structure and negotiate transactions of all types, including asset sales, equity sales, mergers and acquisitions, tax-free reorganizations, leveraged buyouts and spin-offs. 

Business Ownership
Our services relate directly to ownership issues that often arise during the life of a business. These include structuring and negotiating loans for ownership succession, infusions of capital and handling disputes between owners. For liquidation and dissolutions, we work with business owners to realize the best possible outcome for them personally and from a tax perspective. 

Tax-Related Issues
Mr. DePerno actively advises clients on all aspects of federal and state income, sales and use, real estate and employment taxes. This includes tax issues of international operations, Michigan taxation of every type and the state and foreign tax challenges posed by multistate and multinational business operations.
 
Tax Disputes
Matt DePerno regularly handles tax disputes with the IRS and state and local taxing authorities. He aggressively represents a wide range of clients at all levels of tax controversies - including audits, administrative appeals, conferences and hearings, criminal tax investigations, and tax litigation in state and federal courts.

Business Organization & Tax Planning Services 
• General Legal Counsel to Businesses and the Individuals Who Own and Manage Them 
• Coordination of Personal, Estate and Corporate Planning Matters 
• Representation of Businesses and Individuals in Tax Audits, Tax Abatement Procedures and Tax Litigation in both State and Federal Courts 
• Sales and Disposition of Businesses 
• Spin-offs
• Liquidations
• Dissolutions
• Mergers & Acquisitions 
• Drafting and Implementing Agreements 
• Shareholder Control Agreements 
• Voting Agreements 
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• Debt and Equity Financing of Businesses 
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• Advice in Shareholder and Partner Disputes 
• Succession Planning
• Transfers of Interests in Family Businesses 
• Workouts and Restructuring 
• Tax Free Reorganizations 
• Recapitalizations
• US and Foreign Treaty Review and Analysis

Matt DePerno provides federal and state tax advice on a variety of complex transactions and financing techniques, as well as thoughtful and experienced representation in significant federal and state tax controversies. Mr. DePerno offers federal, state and international tax services in a wide range of areas, including mergers and acquisitions, spinoffs, financial transactions, securitization and structured finance, derivatives, private equity funds, hedge funds, joint ventures, mortgage and asset-backed securities, reorganizations, real estate investment trusts and regulated investment companies, cross-border transactions, affordable housing, tax controversies, tax planning, legislative and regulatory developments, state and local income tax, sales and property taxes and unclaimed property.

Matthew DePerno is an attorney who serves clients worldwide from his office in Kalamazoo Michigan, USA. His experience and record of success has benefited individuals, small business, and multi-national corporations.