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Education

  • LL.M., New York University School of Law, 1983
  • J.D., Rutgers School of Law - Camden, honors, 1978
  • B.A., Rutgers University, 1975, Phi Beta Kappa

Bar Admissions

  • New Jersey
  • New York

Court Admissions

  • U.S. Court of Appeals, Third Circuit
  • U.S. Court of Claims
  • U.S. Court of International Trade
  • U.S. District Court, District of New Jersey
  • U.S. Tax Court

Memberships & Affiliations

American Bar Foundation, Fellow

American Bar Association, Taxation Section, State and Local Tax Committee

New Jersey State Bar Association, past Chair (1992-1993), Taxation Section

Essex County Bar Association

Estate Planning Council of North New Jersey, Past President

Newark School of the Arts, Trustee and Past President (1989-1991)

Rosedale Cemetery, Essex County, New Jersey, Board of Managers

Michael A. Guariglia

  • |
Partner
  • T: 973.639.2016
    F: 973.297.3980
    • Four Gateway Center
      100 Mulberry St.
      Newark, NJ 07102

Mr. Guariglia is a partner in its Tax, Employee Benefits & Private Clients Practice Group focusing on tax planning and controversy matters. He combines deep tax litigation experience—including over 40 reported trial and appellate decisions—with a substantive tax background, which enables him to provide comprehensive service and achieve outstanding results.

Mr. Guariglia represents clients in tax controversies before the Internal Revenue Service, the New Jersey Division of Taxation and other state administrative bodies, and in federal courts and the Tax Court of New Jersey. Mr. Guariglia also has extensive experience advising clients on multistate tax planning strategies, the state tax effects of mergers, acquisitions and restructurings, and the state tax implications of ongoing business operations. His practice also includes various tax, business and estate planning services to medium and small businesses and their owners.

Mr. Guariglia’s clients include large, national companies across a variety of industries, including professional services, sports, pharmaceuticals, food and beverage, and financial services. His notable representations include serving as outside counsel to the New York Football Giants and advising the State of New Jersey in connection with litigation that found the New York City Commuter Tax unconstitutional. For 10 years, he served as Chairman of the New Jersey Supreme Court Committee on the Tax Court. He currently acts as a guest instructor at Rutgers Law School and was previously an adjunct professor at Rutgers University Graduate School of Business and Management.

Mr. Guariglia is a co-editor of CCH’s Guidebook to New Jersey Taxes and was a contributing author of ALM’s New Jersey Tax Handbook. He is a member of the Editorial Board of the Sales and Use Tax Alert.

Mr. Guariglia is a Trustee of the McCarter & English Foundation, Inc. He has been recognized in New Jersey Super Lawyers for 2006-2018, is listed in the 2005-2019 editions of The Best Lawyers in America for Tax Law, and has been recognized as one of New Jersey’s Top 100 Lawyers by Super Lawyers. Mr. Guariglia has also been named 2018 Best Lawyers' Newark Litigation & Controversy-Tax Lawyer of the Year. Super Lawyers is published by Thomson Reuters. Best Lawyers is published by Best Lawyers in partnership with US News and World Report. A description of their selection process can be found in the respective links above. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.

 

Representative Matters

Mannino v. Director, Div. of Taxation, 24 N.J. Tax 433 (2009)
Kawa v. Wakefern et al., 24 N.J. Tax 39, (Tax 2008), aff'd, 24 N.J. Tax (App. Div. 2009), cert. den'd, 200 N.J. 367 (2009).
McKesson Water Products Co. v. Director, Div. of Taxation, 23 N.J. Tax 449 (Tax 2007), aff'd, 408 N.J. Super. 213 (App. Div. 2009), cert. den'd, 200 N.J. 502 (2009).
Pfizer v. Director, Div. of Taxation, 24 N.J. Tax 116 (2008), aff'd sub nom, Whirlpool Properties, Inc. v. Director, Div. of Taxation, __ N.J. Super. __, docket A-1180-08T2 (July 12, 2010).

Speaking

05/10/13
Deciding How to Decide: Statutory Construction, Presumptions and Burdens of Proof
American Bar Association Tax Section’s May Meeting