Michelle Abroms Levin

Michelle Abroms Levin is a Shareholder at Dentons Sirote in Huntsville, Alabama, practicing in the Tax Law group. She represents clients during all phases of federal income tax controversies, including IRS audit, administrative appeals, and court proceedings in the U.S. Tax Court, U.S. Court of Federal Claims, federal district court, and the Courts of Appeals.

Michelle has secured major victories for her clients in the Eleventh Circuit, Fifth Circuit, and Tax Court, elevating important Administrative Procedure Act issues in tax controversy. Prior to joining Dentons Sirote, she worked as a trial attorney at the Tax Division of the Department of Justice, representing the United States in federal district court. Notable matters include serving as lead counsel in SN Worthington v. Commissioner (holding that IRS failure to comply with its own regulations rendered its adjustment improper); Hewitt v. Commissioner (invalidating a Treasury regulation due to APA non‑compliance); Goldring v. United States (rejecting IRS interest charging precedent); and Pine Mountain Preserve v. Commissioner (overturning Tax Court decision disallowing conservation easement deductions). She also successfully settled numerous conservation easement audits, foreign disclosure penalty assessments, and complex tax controversies.

Michelle holds a J.D. from the University of Texas School of Law (2005) and a B.S.B.A. in Accounting, Finance, and International Business, magna cum laude, from Olin Business School at Washington University in St. Louis (2002).

She has been ranked in Chambers USA in Tax (Alabama), selected for inclusion in The Best Lawyers in America for Litigation and Controversy – Tax (2023–2026), and listed as a Recommended Lawyer for US Taxes: Contentious by The Legal 500 (2023–2025). She is a Fellow of the American College of Tax Counsel.