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Gregory A. Nowak

Senior Counsel
Certified Public Accountant

Office

T:
+1.313.496.7963
O:
+1.313.963.6420
F:
+1.313.496.7500
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Education

Wayne State University Law School, J.D., 1986

Michigan State University, B.A., 1982

Bar Admissions

Court Admissions

United States Supreme Court

United States Tax Court

Gregory Nowak is one of Michigan's leading experts on state and local tax issues. With more than 20 years experience, he focuses his practice on both structural tax planning and state tax controversy matters. 

Throughout his career, he has represented many major companies on multistate tax matters including clients in the manufacturing, retail, and transportation industries. Greg has litigated and negotiated issues involving all of Michigan's major taxes and has played an active advisory role in most of the significant Michigan tax controversies in recent years. He served as a technical advisor to the House Taxation Committee in 2007-2008 in connection with drafting the Michigan Business Tax, which replaced the Michigan Single Business Tax, as well as an advisor to Governor Rick Snyder's administration in 2010-2011 in developing the corporate income tax.

He is past chair of the Michigan Association of Certified Public Accountants.

Honors

Leading Michigan Business Lawyers, Lawyer of Distinction, 2020

Best Lawyers in America, Litigation and Controversy - Tax & Tax Law 2013-present; 2017 & 2020 Detroit Tax Law Lawyer of the Year; 2019 Detroit Litigation and Controversy - Tax Lawyer of the Year

State Tax Notes, Practitioner of the Year, Among State and Local Tax Lawyers, 2016

DBusiness Top Lawyers, 2014-present

Detroit Regional Chamber, 2007 Volunteer of the Year Award

Michigan Association of Certified Public Accountants, 2008 Hoatlin Award; 2009 Special Recognition Award; 2012 Distinguished Service Award

Professional Activities

Accounting Aid Society, Vice-Chairman of the Board

Michigan Association of Certified Public Accountants, Chairman of the Board 2010-2011, Planning Tax Force for Annual Tax Conference 2007-Present

Chemical Bank Southeast Michigan Advisory Board

American Institute of Certified Public Accountants, Council Member 2007-Present

State Bar of Michigan, Tax Section Member; State and Local Tax Committee, Former Chair

American Bar Association, Retroactive Tax Laws Task Force Chair 2019-Present, Former Managing Editor of "The State and Local Tax Lawyer"

Detroit Regional Chamber Tax Committee, Chairman

Michigan Legislature, Advisor on Tax Policy Issues

Michigan Manufacturers Association, Advisor on Tax Policy Committee 2019-Present

Michigan Chamber of Commerce, Advisor on Tax Law Committee 2019-Present

Civic, Cultural & Social Activities

Detroit Historical Society, Treasurer and Executive Committee Member

American Cancer Society, Treasurer - Cattle Baron Ball

Detroit Yacht Club, Vice-Chair of the Board

Speeches

Gregory is a frequent national speaker and author on state and local tax issues. 

"SALT State Tax Controversies," Institute of Continuing Legal Education – Tax Law Series Presentation, March 10, 2020

"Wayfair and Other Hot Topics in State and Use Tax," State Bar of Michigan – Annual Tax Conference, May 23, 2019

"Trouble Shooting Sales Tax Nexus Post Wayfair," Michigan Association of Certified Public Accountants – CPE Mega Tax Conference, May 16, 2019

"Sourcing of Intangibles and Services," Michigan Association of Certified Public Accountants – Michigan Tax Conference, November 8, 2018

"50-State Property Tax Study," Council for State Taxation, July 2018

"Sales and Use Issues for Manufacturers in Michigan," Lorman Education Services, January 24, 2018

"Face Retroactivity Head On," Michigan Association of Certified Public Accountants – Michigan Tax Conference, November 2, 2017

"Retroactive? Really? Is There a Line? Defining the Limits of Retroactive Legislation in the Post-Carlton Era," American Bar Association and Institute for Professionals in Taxation, March 20, 2017

"Michigan One-Day Tax Seminar - Business Taxes: SBT, MBT and CIT," Institute for Professionals in Taxation, April 29, 2016

"Retroactive State Taxation: It’s Backward!", American Bar Association – State and Local Tax Committee, January 2016

"IBM Case Issues - Securing Your Vested Rights in Retroactive Litigation," Michigan Association of Certified Public Accountants, November 2015

"Defining CIT and MBT Spillover - What it Means for You," Michigan Association of Certified Public Accountants, November 2014

"MBT and CIT - What's Going On?" Michigan Tax Workshop, Michigan State University Management Education Center, December 2013

"CIT Updates & Remaining MBT Issues," Tax Executive Institute, November 16, 2012

"MBT to CIT - Lingering Issues & What's Coming Down the Pike," Michigan Association of Certified Public Accountants, June 12, 2012

"Application of the CIT to the Tax Lawyer's Everyday Work," State Bar of Michigan, May 2012

"State and Local Tax Update," Tax Executive Institute, March 21, 2012

"ICLE After Hours Tax Law Series - Law Practice Management for Tax Lawyers," ICLE, January 24, 2012

"IPT Income Tax Symposium - The 'Other' Business Taxes - Michigan, Ohio and Texas," Institute for Professionals in Taxation, October 2011

"Goodbye MBT? Exploring Michigan's Proposed Corporate Income Tax," Michigan Association of Certified Public Accountants Webinar, February 8, 2011

"The Michigan Corporate Income Tax & Analyzing Governor Snyder's Plan to Replace MBT," Michigan Women's Tax Association, Detroit and Grand Rapids, Michigan, February 16, 2011

"Tax Law Series: Hot Topics in State & Local Tax," ICLE's After Hours, Recent Developments in Sales and Use Tax, January 2011 

"Schedule UTP, Work Product and Privileged 'Communications': A Guide to Best Practices," Michigan Tax Conference, November 2010

"Services Tax: A Michigan Multi-State Perspective-Session I," Michigan Tax Conference, November 2010

"Tis the Season: An Outline of Updates and Tips for Filing in 2010," Michigan Manufacturer Association, February 26, 2010

"Taking Care of Business: Is the Michigan Business Tax Friend or Foe?" (Panelist), The Wayne Law Review's Annual Symposium in th Law, Detroit, Michigan, March 4, 2008

Publications

"Michigan Pays Out Most SBT Refunds in Compact Case," Bloomberg BNA’s Weekly Tax Report; Today’s Tax Analysts State Tax Today, May 2016.

"Retroactivity Revisited: Has Anything Changed?" BNA Tax Management Multistate Tax report (vol. 22, no. 5); Perspective - Constitutional Limitations, May 22, 2015

"Snyder tax break for business: 60%," (Interview), Crain's Detroit Business, March 13, 2011

"Improving Michigan's Tax Climate in Difficult Economic Times," Michigan Tax Lawyer, Winter 2011 

Articles