Michael A. Perlmutter, JD, CPA, CVA, ABAR
Mr. Perlmutter is a former Senior Estate Tax Attorney and Revenue Agent with the Internal Revenue Service. His unique blend of legal, financial and valuation knowledge, expertise, and experience enables him to tackle complex multi-disciplinary issues including appraisal writing and review.
Mr. Perlmutter is distinctive in holding active licenses as a California J.D., California CPA, Certified Valuation Analysis (CVA) and as Accredited in Business Appraisal Review (ABAR) and specializes in tax law, business and intellectual property valuation and appraisal review consulting.
During his tenure with the Internal Revenue Service, Mr. Perlmutter has reviewed, critiqued and analyzed hundreds of valuation appraisals of all types of assets, ranging from real estate to operating businesses, intellectual property, even an island. He has also written valuation related training materials and taught valuation topics to newly hired estate tax attorneys. He prepared and presented legal and valuation-related topics on live nationwide training CPEs telecast to IRS attorneys, presented at AICPA and ASA valuation industry seminars and has testified in front of IRS appeals officers.
Mr. Perlmutter assisted the IRS litigation team with producing expert valuation reports, preparing trial briefs relating to legal as well as valuation related issues, in preparing deposition and direct and cross-examination questions for interviewing valuation and legal experts in a significant and high profile tax court trial. The litigated issues included the valuation of name and likeness rights, the royalty income stream from copyrights (both from music and film sources), a music catalog business, “tax affecting” and discounts.