Mike Kaercher is Deputy Director of the Tax Law Center at NYU Law. He has over a decade of experience on a broad range of complex federal tax issues. Prior to joining the Tax Law Center, Mike spent two years on detail to the House Ways and Means majority tax staff. While there, he designed and advanced tax policy in various substantive areas, including green energy tax policy, excise taxes, and COVID relief.

Mike began his government career as an employee of the IRS Office of Associate Chief Counsel (International), where he advised the IRS on interpretation, administration, and enforcement of various international tax regimes, including the Foreign Account Tax Compliance Act (FATCA), the Global Intangible Low-Taxed Income (GILTI) regime, and the Subpart F regime. In that role, he also worked on certain regulations and other guidance related to these regimes.