Michael G. Galloway Esq.

Michael Galloway

Mr. Galloway is a partner at Ryan Rapp & Underwood, PLC, based in Phoenix. His practice focuses on state and local taxation, including sales tax, use tax, municipal sales tax, real and personal property tax, corporate and individual income tax (including unitary), unemployment tax and unclaimed property, as well as related administrative and judicial appeals and governmental relations. He has successfully represented clients before numerous state courts and agencies including the City of Phoenix, Municipal Tax Hearing Officer, Arizona Department of Revenue, Internal Revenue Service, U. S. Tax Court, Office of Administrative Hearings, Board of Tax Appeals, State Board of Equalization, Department of Economic Security and the Arizona Tax Court, Court of Appeals and Supreme Court. He is a Certified Tax Specialist through the Arizona Board of Legal Specialization of the State Bar of Arizona. He has been on the Executive Council of the State Bar of Arizona, Tax Section, since 1994 and a member of the State Bar Tax Law Advisory Commission since 2009. He is a member of the Arizona and California state bars.

LL.M., Taxation, University of San Diego
J.D., Washburn University
B.S., Business Administration and Accounting, University of Kansas

Bloomberg BNA Tax Management Portfolios:
Arizona Corporate Income Tax (co-author)
Arizona Pass-Through Entity Navigator (co-author)