About Michael R.
Michael R. Hoernlein trained as a philosopher before turning to law. He earned a Bachelor of Arts in philosophy from Rutgers University in 1998 and completed his legal education at New York University School of Law, receiving his J.D. in 2001. The academic track left him comfortable with complex reasoning and careful analysis, traits that showed up early in his legal work.
He began his career after law school at Weil, Gotshal & Manges LLP in 2001 as an associate in the tax and litigation group. There he worked on disputes that combined substantive tax questions and procedural litigation challenges. Cases required detailed document review, motion practice and coordination with outside advisers. The role placed him at the intersection of corporate tax considerations and contested court matters.
In 2005 he moved to Dewey & LeBoeuf LLP as a litigation associate. At Dewey he handled a range of contested matters for corporate clients and individuals. The work included pretrial strategy, discovery disputes and courtroom appearances. Years in large-firm litigation taught him how to manage heavy caseloads and navigate multi-party proceedings.
In 2009 he took on a different role in private practice when he became managing member of The Law Office of Michael R. Hoernlein, PLLC. In that capacity he manages the day-to-day operations of a small firm while continuing to handle client matters. The position blends casework and administrative duties. It also requires selecting outside experts, supervising support staff and setting litigation priorities.
Hoernlein is licensed to practice in New York and North Carolina. Those admissions allow him to carry matters across state lines when clients’ disputes or tax issues span jurisdictions. He has balanced courtroom work with negotiated settlements and administrative advocacy.
Colleagues describe his approach as detail-oriented and pragmatic. He tends to break complex problems into discrete legal and factual questions and then tackle each in sequence. That method reflects his academic background and his years in tax-related litigation, where attention to detail can change the outcome of a case.
He continues to practice from his firm, handling litigation and tax-related disputes for businesses and individuals. His current practice concentrates on contested matters arising from tax issues and commercial disputes, along with related pretrial and trial work.