Meet the Experts

We have represented many such taxpayers from across the country in the areas of personal income tax liabilities, payroll and corporate tax assessments, complex federal tax lien issues, Offers-in-Compromise, IRS settlements, installment agreements, and bankruptcy proceedings.

Abraham & Rose, P.L.C. was founded in 1995 to address a specialized niche in the practice of law. While many other law firms have tax departments or broadly specialize in tax planning, there are very few firms who possess any significant expertise in the primary specialty of representation of delinquent taxpayers before the Collection Division of the Internal Revenue Service.

We have represented many such taxpayers from across the country in the areas of personal income tax liabilities, payroll and corporate tax assessments, complex federal tax lien issues, Offers-in-Compromise, IRS settlements, installment agreements, and bankruptcy proceedings. Abraham & Rose, P.L.C. has successfully assisted their clients in saving millions of dollars of tax debts, and have enabled many clients to regain control of their lives.


Founding Members:

We have successfully assisted our clients in saving millions of dollars of tax debts, and have enabled many clients to regain control of their lives.

Jerry R. Abraham, Esq., formed A&R after a prestigious and recognized career with the Internal Revenue Service. Mr. Abraham served the IRS as a Revenue Officer, Special Procedures Advisor, and as an Estate and Gift Tax Attorney.

In this fashion, he gained extensive and specialized training and experience in the fields of federal tax liens and levies, complex property ownership issues, IRS collection rights, Offers-in-Compromise, individual and business bankruptcies, as well as a thorough knowledge of estate planning techniques.

Within the government, he worked with many divisions of the Service (including collection, criminal, exam, audit, and district counsel), he regularly worked with the Department of Justice (Special Assistant U.S. Attorneys and Organized Crime Task Force), and he served to facilitate complex coordination between federal and state taxing authorities.

While many other law firms have tax departments or broadly specialize in tax planning, there are very few firms who possess any significant expertise in the primary specialty of representation of delinquent taxpayers before the Collection Division of the Internal Revenue Service.

Maurice A. Rose, Esq., formed A&R after working as a tax attorney for Coopers & Lybrand, L.L.P. At Coopers, Mr. Rose worked within the High Net Worth Individuals Group where he assisted in the planning of many multi-million dollar estates.

He joined Coopers (after working in the Detroit and Bloomfield Hills offices of Dickinson, Wright, Moon, Van Dusen, and Freeman) to pursue an interest in specialized tax planning. Mr. Rose is also a graduate of the University of Michigan Law School (J.D.) as well as the University of Michigan Graduate School of Business Administration (M.B.A.) where he studied both business and individual tax planning and compliance.

In addition, Mr. Rose is an Adjunct Professor of Law at the Wayne State University Law School. Because of the type of law in which he specializes, Mr. Rose has been a frequent guest and contributor on television and radio broadcasts addressing current IRS issues, and he has also authored several articles in many professional publications.


Associate Attorneys:

Sheldon P. Manelbaum, Esq.
Sheldon Mandelbaum has been affiliated with Abraham and Rose, P.L.C. since 2009 and heads up the Audit and Examination Department. Sheldon has vast experience handling government audits and brings a methodical and detailed orientation to the practice.

Sheldon obtained both his MBA and Juries Doctor Degrees from Wayne State University and has been a Member of the State Bar of Michigan since 1996.

Stephen Polter Jd, Mba
Stephen has a Bachelor’s Degree in Applied Science, graduating Magna cum Laude; a Masters of Business Administration from Long Island University; and a Juris Doctor, Dean’s List, from Touro Law School.

Stephen is regarded as one of the most trusted tax and business lawyers in the state of Michigan. He is uniquely equipped to help his clients navigate the complex process of working with the IRS, the Michigan Department of Treasury & the Michigan Tax Tribunal. Abraham & Rose tapped Stephen for his vast knowledge of the tax code, his superior negotiating skills and unique client liaison abilities.

Stephen is also adjunct professor at Oakland University, and is a published author

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