Michael A. Raiken

Michael A. Raiken

Senior Tax Counsel
Rockville, Maryland

Michael A. Raiken is the Senior Tax Counsel at Kundra & Associates, P.C. 

After a lengthy career as a Revenue Agent and Senior Attorney with the Internal Revenue Service, Mr. Raiken decided to join Kundra & Associates to use his institutional and tax knowledge in assisting individuals and businesses with issues they have with the US and local taxing authorities. Michael has successfully negotiated settlements and litigated numerous cases that involve collection alternatives, individual, business, and estate income and employment tax issues.

He earned his J.D. in 1998 from Ohio Northern University and his B.S. from Bradley University.  He is admitted to the Florida Bar and the U.S. Tax Court Bar.

Areas of Practice

  • Tax Law

Certified Legal Specialties

  • Certified Public Accountant, State of Maryland

Bar Admissions

  • Florida
  • U.S. Tax Court


  • Ohio Northern University Pettit College of Law, Ada, Ohio
    • J.D. - 1998
  • Bradley University, Peoria, Illinois
    • B.S. - 1992
    • Major: Accounting


  • Lifecycle of a Tax Return Exam, Federal Bar Association, January 1, 2015 - Present