Services
Education
Wayne State University Law School, J.D., 1986
Michigan State University, B.A., 1982
Bar Admissions
- Michigan
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 35 years of experience, he focuses his practice on state and local tax litigation and tax planning matters.
Throughout his career, Greg has represented many major companies and governmental entities on state and local tax matters. He 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 is a registered lobbyist and consults regularly with both taxpayers and municipalities on tax policy and legislative matters. 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 also the past chair of the Michigan Association of Certified Public Accountants.
Honors
Leading Michigan Business Lawyers, Lawyer of Distinction, 2020
Best Lawyers in America, Tax Law & Litigation and Controversy - Tax, 2013-present; 2017 & 2020 Detroit Tax Law Lawyer of the Year; 2019 & 2021 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, Tax Law, 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
State Bar of Michigan Pro Bono Honor Roll, 2020
Professional Activities
Accounting Aid Society, Board Member, 2012-present (Chair, 2017-2019); Governance Committee Chair, 2019-present; Volunteer, 2001-Present
Michigan Association of Certified Public Accountants, Chairman of the Board 2010-2011, Board Member and member of numerous committees, 2001-Present
Detroit Regional Chamber Tax Committee, Chairman, 2008-Present
Huntington Bank 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, Past Chair
American Bar Association, Retroactive Tax Laws Task Force Chair 2019-Present, Former Managing Editor of "The State and Local Tax Lawyer"
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 - Discovery Ball
Speeches
Gregory is a frequent national speaker and author on state and local tax issues.
"Understanding Michigan's New Elective Pass-Through Entity Tax," Co-presenter with Ryan Riehl, State Bar of Michigan Taxation Section webinar, Feb. 16, 2022
"In Focus: Matters of Apportionment," Michigan Association of Certified Public Accountants – Michigan Tax Conference, November 5, 2020
"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
"Justices' Minn. Takings Ruling May Have Broad Impact," (co-authored with Emily Ladd), Law360, June 13, 2023
"State Payroll Taxes Need Remote Work Reforms" (co-authored with Christie Galinski and Samuel Parks), Law360, May 15, 2023
"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
