Michael R. Moran, J.D., CFE Vice President and General Counsel
Royse Partners is a multi-discipline specialty tax consulting firm with a team of lawyers, engineers and accountants that assists taxpayers and their tax professionals with obtaining tax credits and incentives, typically outside of the day-to-day of most accounting firms. Royse Partners has a national reach and experience with clients in over 30 states. RPL also provide forensic reviews of tax credits, energy consulting, and management consulting. Mike has over 30 years of legal, regulatory, compliance, consulting, and executive experience. Mike’s public-sector work include stints in municipal, county and state government as Chief Counsel at the Franklin County Probate Court, Chief of Staff for the Franklin County Recorder, serving as a municipal and special prosecutor in multiple counties, director of a state regulatory agency, Inspector General of the Ohio Military Reserve (retired Colonel), and he was the 27th Franklin County Recorder. In the private sector, Mike has served as a District Manager at Pinkerton Investigation Services, president of a private investigation firm, of counsel and head of the Ohio office of a nationwide subrogation law firm, founder and solo practitioner of a private law firm, and as an Adjunct Professor at Capital University Law School for over two decades. He was a Charter Member of the Central Ohio Chapter of the Association of Certified Fraud Examiners and has been a CFE since 1997, providing continuing professional education (CPE) for multiple groups. Mike holds an undergraduate degree from Marietta College, a Juris Doctor degree from Capital University Law School, and is admitted to the Ohio and District of Columbia bars. He is admitted to over a dozen additional federal bars, including the Supreme Court of the United States, U.S. Tax Court, the U.S. Court of Federal Claims, the U.S. Sixth Circuit Court of Appeals, and the U.S. District Courts for the Northern and Southern Districts of Ohio. He is a member of the Taxation Sections of the District of Columbia Bar, the Federal Bar Association, and was Chairman of the Ohio State Bar Association’s Administrative Law Committee.
