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Dan Sheaffer

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Daniel Sheaffer

Professor

B.A. Western Michigan University, 1992 
J.D., magna cum laude, WMU-Cooley Law School, 1996
LL.M. University of Florida, 1997

[email protected]

I have expertise in federal taxation, including international taxation.

Before joining WMU-Cooley, I was Senior Corporate Tax Counsel for Amway Corporation. While at Amway, I planned and led the implementation of several sophisticated international corporate restructuring projects involving multiple foreign taxing jurisdictions. My practice involved complex tax issues including transfer pricing, check-the-box planning, contract manufacturing arrangements, and Subchapter S planning.  During my career at Amway, I served as the lead tax attorney for Amway’s European and Asian affiliates.

I have also worked in public accounting (Ernst & Young) and private practice (Wishart Norris Henninger & Pittman).

I was a graduate editor of the University of Florida Tax Review and an associate editor of the Thomas M. Cooley Law School Law Review.  I am a member of the State Bars of Michigan and North Carolina.

I co-authored Federal Tax Research published by Carolina Press and updated multiple chapters to Mertens Law of Federal Income Taxation.

I teach Corporate Taxation, Tax Practice and Procedure, and International Tax in the Graduate Tax Program and Individual Taxation; Wills, Trusts, and Estates; and Business Organizations in the J.D. program. I won the Stanley E. Beattie Teaching Award given by each graduating class to the professor making the greatest contribution to their legal education.

Books 

  • Dan Sheaffer, Federal Tax Research (Carolina Academic Press 2007).
  • Dan Sheaffer, Letting the Horse Out of the Barn:  A Proposal to Treat Educational Expense Like Other Business Expenses, 28 T.M. Cooley L. Rev. 247 (2011).

Treatise Chapters

  • Dan Sheaffer, Chapter 45C, Sourcing of Income and Expense (Mertens Law of Federal Income Taxation)
  • Dan Sheaffer, Chapter 45E, Controlled Foreign Corporations (Mertens Law of Federal Income Taxation)
  • Dan Sheaffer, Chapter 45B, United States Citizens Abroad (Mertens Law of Federal Income Taxation)
  • Dan Sheaffer, Chapter 45F, Export and Manufacturing Incentives (Mertens Law of Federal Income Taxation)
  • Dan Sheaffer, Chapter 45G, International Boycotts (Mertens Law of Federal Income Taxation) 
  • Dan Sheaffer, Chapter 42, Corporation Liquidations (Mertens Law of Federal Income Taxation) 
  • Dan Sheaffer, Chapter 38B, Corporate Dividends and Distributions (Mertens Law of Federal Income Taxation)
  • Dan Sheaffer, Chapter 38C, Corporate Earnings and Profits (Mertens Law of Federal Income Taxation) 
  • Dan Sheaffer, Chapter 39, Accumulated Earnings Tax (Mertens Law of Federal Income Taxation)