Photo of Mike Friel

Michael K. Friel

Associate Dean and Director, Graduate Tax Program


Mailing Address:
Box #117627 Gainesville, FL 32611


(352) 273-0680

(352) 392-7647

Michael Friel is the Associate Dean and Director for the Florida Graduate Tax Program, one of the leading graduate tax programs both nationally and internationally, regularly ranked as the top public tax program in the U.S.  Professor Friel is the co-author of the textbook Taxation of Individual Income, now in its 11th edition.  He has also co-authored Understanding Federal Income Taxation (which is in its 4th edition), the treatise Modern Estate Planning, and the forthcoming textbook Taxation of Partnerships and Partners.  Professor Friel has written on numerous federal tax topics and lectured at tax institutes in the U.S. and abroad.  He has taught a wide range of tax courses to both J.D. and LL.M. in Taxation students. Professor Friel's scholarship can be found on:


LL.M., New York University School of Law; J.D., Harvard Law School; B.A., Harvard College

Teaching and Scholarship

  • Federal Income Tax, Income Taxation of Estates and Trusts.

Professional Activities

  • University of Florida: Joined College of Law faculty as Professor in 1987; appointed Director of Graduate Tax Program, 1988. Served as Associate Dean for Academic Affairs from 2002-2004.
  • Previous Academic Experience: New York University School of Law, (1982-83); Willamette University College of Law (1983-87).
  • Other Professional Experience: Director, Marion-Polk Legal Aid Service, Salem, Ore. (1974-76); Director, Oregon Government Ethics Commission (1978-79); private law practice (1976-78, 1979-81).

Income Taxation (4 credits) - LAW 6600

  • NOTE: Students who wish to take additional taxation courses should consider taking this course in second year because it is a prerequisite to all other income tax courses. Designed to teach fundamentals of federal income taxation to prepare students, as lawyers, to recognize and appreciate income tax consequences of transactions and events they encounter in general practice of law. Students learn to read and understand the language of statutes (the Internal Revenue Code), of an administrative agency (the Internal Revenue Service), and judicial interpretations of the statutes and agency pronouncements.

Taxation of Property Transactions (3 credits) - LAW 7602

  • Tax problems of individual taxpayers; problems incident to the sale, exchange and other disposition of property, including recognition and characterization concepts.

Federal Tax Seminar (2 credits) - LAW 7911

  • Substantial research and writing project on a federal tax subject; instruction in tax research techniques. Seminars are offered to satisfy this requirement.


  • Taxation of Individual Income (Lexis Nexis, 2015) (with J. Martin Burke)
  • Understanding Federal Income Taxation (4th ed., 2013) (with J. Martin Burke)
  • Modern Estate Planning (2nd ed., 2015) (with J. Martin Burke and Elaine Gagliardi)
  • Understanding Federal Income Taxation (with Burke) (Matthew Bender & Co., 2nd Edition, 2005)
  • Taxation of Individual Income (with Burke) 7th edition (Matthew Bender & Co., 2004).
  • Modern Estate Planning (with Burke and Gagliardi) 5-volume treatise, 2nd edition (Matthew Bender & Co., 2003)
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