• Menu
  • Skip to left header navigation
  • Skip to main content
  • Skip to primary sidebar
  • Skip to footer

Before Header

(317) 639-4511

Harrison Moberly LLP

Law Firm in Indianapolis, IN

  • HOME
  • PRACTICE AREAS
    • Appellate Law
    • Bankruptcy & Debtor-Creditor Relations
    • Business Services
    • Construction Law
    • Employment Law
    • Environmental
    • Estate Planning, Wealth Transfer and Tax
    • Insurance Services
    • Litigation Services
    • Mediation Roundtable LLC and Alternative Dispute Resolution
    • Real Estate
    • Tax Controversy and Dispute Resolution
  • ATTORNEYS
    • A – H
      • Thaddeus R. Ailes
      • Stephen E. Arthur
      • Steve Brown
      • Rory O’Bryan
      • William “Jay” Hancock
      • Natalie Hatfield
    • I – Z
      • Patricia Polis McCrory
      • Fred D. Scott
      • Martha T. Starkey
      • David J. Theising
  • NEWS, EVENTS, & BLOGS
  • BILL PAY
  • CONTACT US
  • Attorneys
    • A – H
      • Thaddeus R. Ailes
      • Stephen E. Arthur
      • Steve Brown
      • Rory O’Bryan
      • Natalie Hatfield
      • William “Jay” Hancock
    • I – Z
      • Patricia Polis McCrory
      • Fred D. Scott
      • Martha T. Starkey
      • David J. Theising
  • Practice Areas
    • Appellate Law
    • Bankruptcy & Debtor-Creditor Relations
    • Business Services
    • Construction Law
    • Employment Law
    • Environmental
    • Estate Planning, Wealth Transfer and Tax
    • Insurance Services
    • Litigation Services
    • Mediation Roundtable LLC and Alternative Dispute Resolution
    • Real Estate
    • Tax Controversy and Dispute Resolution
  • Bill Pay
  • Contact Us
  • (317) 639-4511

Michael J. Rusnak

MICHAEL J. RUSNAK

mrusnak@harrisonmoberly.com           317-639-4511 
image_pdfimage_print

Michael J. Rusnak began his career as a Trial Attorney with the Internal Revenue Service District Counsel’s Office (1977-82). He is an experienced litigator in representing clients before the IRS, the Indiana Department of Revenue, and the Courts in civil and criminal tax matters.

He is a past Chair of the Taxation Sections of the Indiana State Bar Association (1995-96), Indianapolis Bar Association (1988), and IRS Central Region Bar Liaison Group (1993-94). He has also served on the IRS Regional Counsel Bar Advisory Group for the IRS Central Region (1991-92). He has been a past speaker on IRS procedures in programs sponsored by the ABA, Indiana State CPA Society, Indiana Continuing Legal Education Forum and IRS Chief Counsel’s Office. He is a past member of the Indiana Tax Court Liaison Committee (1991-1993) and has represented privately held and public companies before the Indiana Tax Court involving significant state tax issues. Reported cases before the Indiana Tax Court include Indiana Dep’t of State Revenue v. Bethlehem Steel Corp., 639 N.E.2d 264 (Ind. 1994) and Indiana Dep’t of State Revenue v. Johnson County Farm Bureau Coop. Ass’n, Inc., 585 N.E.2d 1336 (Ind. 1992).

Mike is the author of “Determining and Defending Independent Contractor Status” (1991) which was prepared for the Messenger Courier Association of America. He currently serves on the Civil and Criminal Tax Penalties Committee and Employment Tax Committee of the ABA Taxation Section and is also Indiana State Bar Association Tax Section’s bar representative to the IRS. Prior to attending law school, Mike served on active duty as a 1st Lieutenant with the U.S. Marine Corps and retired from the Marine Corps Reserve as a Lieutenant Colonel in 1993. He graduated from Indiana State University in 1971 and received his law degree, cum laude, from Cumberland School of Law, Samford University in 1977.

Mike has been listed since 1997 in Martindale-Hubbell with the highest legal and ethical rating by “AV Rating.” He was elected into membership in the American College of Tax Counsel in 2007. In 2009 he was selected by his peers for inclusion in The Best Lawyers in America. He is admitted to practice before United States Supreme Court, U.S. Court of Appeals for the Seventh Circuit; U.S. Tax Court and the U.S. District Courts for the Northern and Southern District of Indiana. Mike and his wife Susan have resided in Carmel, Indiana since 1978, where he also served for several years as a member of the Carmel Economic Development Commission.

Primary Sidebar

Recent Posts

Harrison & Moberly is proudly represented by 5 Super Lawyers® of 2025.

Harrison & Moberly is proud to announce that several of our …

Harrison & Moberly is proudly represented by 5 Super Lawyers® of 2024.

Congratulations to our esteemed attorneys who have been named to …

Harrison & Moberly announces new Partner, Steve Brown.

Harrison & Moberly welcomes Steven Brown as partner. Steven …

Harrison & Moberly announces new Partner, Natalie Hatfield.

Harrison & Moberly is pleased to announce Natalie Hatfield …

Estate Planning Considerations for New Parents

…

Footer

INDIANAPOLIS
(317) 639-4511

8335 Keystone Crossing
Suite 220
Indianapolis, IN 46240

Site Footer

The information contained on this website is provided for informational purposes only, and should not be construed as legal advice on any subject matter. No recipients of content from this site, clients or otherwise, should act or refrain from acting on the basis of any content included in the site without seeking the appropriate legal or other professional advice on the particular facts and circumstances at issue from an attorney licensed in the recipient’s state.

Copyright © 2025 Harrison and Moberly LLP · All Rights Reserved ·