Michael J. Zaino

Michael J. Zaino

Dublin, Ohio
937-223-6400 (Dayton Phone Number)

"I have practiced law for nearly 40 years and enjoy my profession every day. My background in a wide variety of legal areas enables me to bring a big-picture view to a business matter or an estate planning session - and to be alert for specific pitfalls, as well."

Professional Information

  • represents individual and corporate taxpayers in federal, state and local taxation matters
  • establishes corporations, LLCs, and family limited partnerships to address a client's particular business or family needs
  • represents physicians' medical, dental and optometry practices and their related practice needs
  • prepares estate planning documents, including Wills and Trusts, as well as handles probate matters
  • serves as a guest lecturer on such subjects as business and tax law, medical and dental practices, estate planning, dealing with the IRS, and partnership taxation
  • formerly an attorney in the tax department of Ernst & Whinney (currently Ernst & Young)
  • named as one of Ohio's Super Lawyers* (2004-2023)
  • AV rated**

*Super Lawyers is a listing by Super Lawyers Magazine of outstanding lawyers from more than 70 practice areas who have attained a high degree of peer recognition and professional achievement.

**AV® Peer Review Rating by Martindale-Hubbell - an AV rating is a significant accomplishment, a testament to the fact that a lawyer's peers rank him or her at the highest level of professional excellence

Areas of Practice

  • Tax Law
  • Estate Planning
  • Business Law
  • Probate and Estate Administration

Bar Admissions

  • Ohio
  • North Carolina
  • U.S. Tax Court
  • U.S. District Court Southern District of Ohio


  • University of Dayton School of Law - J.D.
  • University of Dayton - B.A., Political Science

Professional Associations and Memberships

  • Ohio State Bar Association (OSBA), Chair, OSBA Federal Taxation Specialty Board (writes exam for Specialization in Federal Taxation); Committee Member and Chairman - Federal Taxation Committee, Estate Planning, Trust and Probate, State and Local Taxation
  • North Carolina Bar Association Member (NCBA)
  • Dayton Bar Association (DBA), Committee Member - Business Law, Taxation, Estate Planning, Trust and Probate Law
  • Columbus Bar Association (CBA), Committee Member - Probate Law, Estate and Gift Tax, Business Tax
  • Worthington Estate Planning Council

Pro Bono Activities

  • Columbus Foundation, Professional Advisory Committee
  • St. Brigid of Kildare Church Planned Giving Committee