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How did Brianna Powell's work as a law clerk prepare her for practicing law? Read more>


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The M&A Advisor Winner 2017The M&A Advisor announced the winners of the 16th Annual M&A Advisor Awards on Monday, November 13 at the 2017 M&A Advisor Awards. Bass, Berry & Sims was named a winner in the two categories related to the following deals:

M&A Deal of the Year (from $1B-$5B) – Acquisition of CLARCOR Inc. by Parker Hannifin Corporation

Corporate/Strategic Deal of the Year (over $1B) – Acquisition of BNC Bancorp by Pinnacle Financial Partners

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Thought Leadership

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Thought Leadership Spotlight

Regulation A+

It seems that lately there has been a noticeable uptick in Regulation A+ activity, including several recent Reg A+ securities offerings where the stock now successfully trades on national exchanges. In light of this activity, we have published a set of FAQs about Regulation A+ securities offerings to help companies better understand this "mini-IPO" offering process, as well as pros and cons compared to a traditional underwritten IPO.

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Michael Cottone


(615) 742-7798 TEL
(615) 742-0488 FAX

Michael Cottone


(615) 742-7798 TEL
(615) 742-0488 FAX
(615) 742-7798 TEL
(615) 742-0488 FAX

Michael Cottone is an associate in the Litigation & Dispute Resolution Practice Group. He focuses on representing clients in a range of tax disputes, including franchise, excise, sales and use, and business taxes. Beyond litigation, Michael assists clients by negotiating with taxing authorities, providing representation in formal administrative proceedings, challenging assessments through the informal conference process, filing claims for tax refunds, and requesting letter rulings. In the past year, Michael obtained a positive letter ruling from the Tennessee Department of Revenue, authored briefs resulting in the favorable resolution of potential excise tax liability, successfully pursued an administrative sales tax appeal, and secured over $4 million in state tax credits for his clients.

In addition, Michael counsels electric membership corporations and other cooperative entities in connection with federal and state tax issues. He also represents clients in a variety of complex disputes in federal and state courts, including class actions, multi-district litigation, and challenges to regulations and other agency actions. 

Prior to joining Bass, Berry & Sims, Michael served as a law clerk to the Honorable Eugene E. Siler, Jr., of the U.S. Court of Appeals for the Sixth Circuit and the Honorable J. Daniel Breen of the U.S. District Court for the Western District of Tennessee. He also served as a judicial extern and temporary law clerk to the Honorable Gary R. Wade of the Tennessee Supreme Court. Michael earned his law degree from the University of Tennessee College of Law and received a B.A. in philosophy from Middle Tennessee State University.


American Bar Association

Tennessee Bar Association

Institute for Professionals in Taxation 


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Past Events

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Media Mentions

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Additional Thought Leadership


  • Rethinking Presumed Knowledge of the Law in the Regulatory Age, 82 TENN. L. REV. 137 (2014)
    • Discussed in George F. Will, When Everything Is a Crime, WASH. POST (Apr. 8, 2015),
    • Cited by 1 WAYNE R. LAFAVE, SUBSTANTIVE CRIMINAL LAW § 5.6 (2d ed. 2015)
    • Cited by Hon. Alex Kozinski, Criminal Law 2.0, 44 GEO. L.J. ANN. REV. CRIM. PROC. iii, xliv n.243 (2015)
  • When Should eDiscovery Vendors Be Disqualified?, 15 TRANSACTIONS: TENN. J. BUS. L. 441 (2014) 
  • The Textualist Third Amendment, 82 TENN. L. REV. 537 (2015)


Tennessee Law Review – Editor-in-Chief

University of Tennessee College of Law – Outstanding Graduate, Top Collegiate Scholar

The Micki C. Fox Tennessee Law Review Award for Extraordinary Service

The Herbert L. Davis Memorial Trust Fund Award 

The Knoxville Auxiliary to the Tennessee Bar Association Award 

The Harshfield Award for Excellence in Civil Procedure 

Academic Achievement Awards: Civil Procedure I and II, Criminal Law, Contracts II, Legal Process II, Property, Torts II, Administrative Law, American Jurisprudence, Business Associations, Class Actions & Complex Litigation, Constitutional Law, Contract Drafting, eDiscovery, Evidence, Fundamental Concepts of Income Taxation, Intellectual Property, Interviewing & Counseling, Pretrial Litigation 

Phi Kappa Phi


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