Service Areas

Business
Tax: State + Local
Beverages - Alcoholic
Litigation + Trial
Tax Litigation
Governments + Nonprofits
Tax: State + Local

Education

University of Michigan Law School, J.D.
Calvin College, B.A.

Bar Admissions

Michigan

Jack Van Coevering

Senior Counsel

vancoevering@millercanfield.com

Grand Rapids
T: +1.616.776.6319
O: +1.616.454.8656
M: +1.616.633.0105
F: +1.616.776.6322

Jack Van Coevering is a senior counsel at Miller Canfield and focuses on state and local tax controversy work involving state sales and use taxes and business, income taxes and property taxes. He formerly served as Chief Judge of the Michigan Tax Tribunal, Administrator of the Michigan Department of Treasury’s legal and administrative hearings divisions, and an Assistant Attorney General in the Revenue Division. Jack has taught property tax assessment and valuation for the Cooley Law School LLM Program and has authored the chapter on Michigan property tax appeals for the Institute of Continuing Legal Education. He is a past council member of the Taxation Section of the State Bar of Michigan and serves on numerous committees and symposiums for the Chamber of Commerce, Michigan Association of Certified Public Accountants, the State and Local Tax Committee of both the Taxation Section and Real Property Law Section of the State Bar of Michigan and the State and Local Tax Committee of the American Bar Association.

Professional Activities

American Bar Association, Taxation Section, State and Local Tax; Real Property, Trust and Estate Law Section.
State Bar of Michigan, Taxation Section, Tax Council 2008-2010; State and Local Tax Committee; Real Property Law Section
Michigan Association of Certified Public Accountants, State and Local Taskforce; Michigan Tax Conference Planning Taskforce
Michigan Chamber of Commerce, Tax Committee
Grand Rapids Chamber of Commerce, Tax and Regulatory Affairs Committee
Appraisal Institute
Building Owners and Managers Association of West Michigan
Streamline Sales Tax, Business Advisory Council

Honors + Awards

Michigan Association of Certified Public Accountants, “2008 Member of Distinguished Taskforce” award

Teaching Experience

Thomas M. Cooley Law School, Masters of Law Program, Property Taxation and Valuation, Adjunct Professor, 2008-2010

Publications

"Real Property Tax Appeals in Michigan," ch 4, Real Property Taxes in Michigan (Gina M. Torielli ed ICLE 2010)

"The Model State Tax Tribunal Act: Measuring Fairness and Efficiency in Michigan's State Tax Appeal System," XXXVI Michigan Tax Lawyer 16, Winter 2010

"Appealing Property Taxes in Bankruptcy Court," Michigan Real Property Review, Vo. 39, No. 2, 72, Summer 2010

"Foreclosures and Delinquent Taxes," Winning Strategies for Handling Property Tax Appeals & Dealing with Current Real Estate Issues, Institute of Continuing Legal Education, 2009

"The Michigan Business Tax," XXVIII Michigan Business Law Journal 40, Spring 2008

"Streamlined Sales Tax System," 3 Michigan Tax Lawyer 15, 2001

"Criminal Law, Annual Survey of Michigan Law," (Co-author Ronald Bretz), 38 Wayne Law L. Rev. 803, 1992

"Criminal Law, Annual Survey of Michigan Law," 37 (Co-author Douglas Shapiro). Wayne L. Rev. 541, 1991

"Preserving Your Client’s Right to go Habeas: Federalizing to Meet Exhaustion Requirements, in Michigan Criminal Appeals: A Selective Perspective," (Co-author Arthur Tarnow), Michigan Assigned Appellate Counsel System, 1988

"Prosecutorial Misconduct," (Co-author Arthur Tarnow), Criminal Defense Attorneys of Michigan, 1988

Speeches

"MBT Credits: A Different Kind of Credit Application," (Co-presenter), Michigan Association of Certified Public Accountants, December 10, 2009

"Winning Strategies for Handling Property Tax Appeals & Dealing with Current Real Estate Issues, State Bar of Michigan Taxation Section, Plymouth, Michigan November 17, 2009

"Secondary Property Tax Appeal Forums: Using Collections Procedures and Bankruptcy to Obtain Property Tax Reductions," Institute for Continuing Legal Education, November 17, 2009

"Property Tax Update," Michigan Association of Certified Public Accountants, November 12, 2009

"Appealing Commercial Property Taxes," International Council of Shopping Centers, Novi, Michigan, April 29, 2009

"State Real Estate Transfer Tax," Grand Rapids Bar Association, March 11, 2009

"Taxing Michigan Businesses: Thoughts Before Filing," Tax Executives Institute, West Michigan Chapter, Zeeland, Michigan, March 5, 2009

"Law School for Legislators," State Bar of Michigan, Lansing, Michigan, February 19, 2009

"Keeping Up With the Many New Changes to Michigan Tax," West Michigan Tax Symposium, Keynote Speaker, Grand Rapids, Michigan, November 12, 2008

"Purchases From Other Firms Deduction," Michigan Tax Conference, Novi, Michigan, November 5, 2008

"Michigan Property Tax Update," Muskegon County and Ottawa County Assessors Association, June 27, 2008

"New Updates to Michigan Business Taxes," Lorman Educational Services, Grand Rapids, Lansing, Southgate and Troy, Michigan. April, 24, 25, 29 and 30, 2008

"Michigan Business Tax," Michigan Manufacturers Association, Madonna University, February 8, 2008

"Michigan Business Tax," Indiana Manufacturers Association and Indiana Chamber of Commerce Tax Meeting, Indianapolis, Indiana, December 13, 2007

"Making Winning Feel Like Losing: Remedies for Unconstitutional State Taxes," American Bar Association, Tax Section, State and Local Tax Committee Meeting, San Antonio, Texas, January 24, 2003

"Class Action Lawsuits in State Tax," Informational and Training Session for State Tax Attorneys, Multistate Tax Commission Spring Meeting, Tucson, Arizona, March 20, 2002

"Streamlined Sales Tax Legislation," Midwest States Association of Tax Administrators Annual Conference, Federation of Tax Administrators, Minneapolis, Minnesota, August 21, 2001

"Streamlined Sales Tax System in Michigan," Tax Executives Institute, Detroit Chapter, West Bloomfield, Michigan, May 24, 2001

"Separate Entities and Other Nexus Issues," Income Tax Conference, Council on State Taxation, Charleston, South Carolina, February 22, 2001

"The Emerging Rules of Cyberspace," Annual E-Law Conference, Information and Technology Association of Michigan, East Lansing, Michigan, February 6, 2001

"Leveraging Your Global Reach: Sales Tax Calculation Software," Global E-Business 2000, Great Lakes Interactive Marketing Association, Novi, Michiganl, May 16, 2000

Information and Technology Association of Michigan Roundtable, Novi, Michigan, March 14, 2000

"Contemporary Issues at the Michigan Tax Tribunal," Kent County Bar Association and Kent County Assessor’s Association, Grand Rapids, Michigan, February 2, 2006; and also at the Oakland University School of Business, Rochester, Michigan, September 21, 2005

Institute for Professionals in Taxation, The Michigan One-Day Tax Seminar, 2008, 2007, 2006, 2005, 2004, 2001, and 2000

Michigan Assessors Association presentations included: Northern Michigan Chapter of the Michigan Assessors Association Training, September 15, 2006; Annual Conferences, 2006, 2005 and 2004; Mid-Michigan Chapter of the Michigan Assessors Association Meeting, November 3. 2005; Southeast Chapter of the Michigan Assessors Association Meeting, May 20, 2004

Michigan Association of Certified Public Accountants presentations included: Michigan Tax Workshop Conference, 2005 and 2001; Association of Accounting Administrators’ Conference, August 19, 2005; Small Practitioners’ Conference, August 18, 2005; State Tax Forum, 2008, 2007, 2005, 2001 and 2000; Litigation and Business Valuation Conference, June 14, 2005; State and Local Task Force Annual Meeting, 2004 and 2001; Annual State and Local Tax Update, January 25, 2002

State Bar of Michigan presentations included: State and Local Tax Committee Meeting, 2006, 2005, 2004, and 2001; Annual State Bar Meeting, Taxation Section, 2006, 2001, and 2000; Detroit Bar Association Lunch Series, April 19, 2000