Consultants

JD Michael LLC was founded by five professionals who previously worked for the Illinois Department of Revenue. Our professionals possess more than 90 years of experience in the taxes administered by Illinois Revenue, with particular emphasis on business-related taxes, such as sales, corporate income and withholding taxes. The backgrounds of the staff members provide unique insight into the Illinois Department of Revenue’s audit, collection, legislative, registration and dispute resolution processes. Mike Scaduto is JD Michael’s managing partner. He started his professional career at the Illinois Department of Revenue as an auditor and was the manager of the department’s Audit Bureau for many years. In addition to managing all phases of the audit operation during his career, Mike was responsible for legislative analysis and proposals, including rulemaking. He also served on the Informal Conference Board, which reviews disputed audits and recommends resolutions in lieu of a formal legal process.

John Franklin started his career as a field collection officer and was the Illinois Department of Revenue’s manager of both the Collection and Taxpayer Services bureaus for many years. His area of expertise encompasses dealing with tax delinquencies, liens, levies, offsets, revocations, payment plans, dispute resolution and business registration. John also has a background in legislative analysis and training, and is knowledgeable about all services provided by Revenue. Mike Klemens worked in the director’s office at the Illinois Department of Revenue for 20 years in an assortment of tax-policy-related roles, retiring in 2012 as manager of policy and communications. His areas of expertise include property tax, exemptions and the taxes that the state administers for local governments, together with a broad general knowledge of the 75-plus taxes and programs administered by the department.