Mock Or, Michelle S.

Michelle S. Or

Chief Tax Officer

Michelle Or, Latham’s Chief Tax Officer, oversees all aspects of tax for the firm’s global partnership.

Michelle leads firmwide services for:

  • Global Tax
  • Global Mobility
  • Partner Services

Since joining the firm, Michelle established Latham’s Global Tax Department, centralized all compliance and internal consulting, advised on tax issues throughout the firm’s global expansion, and developed a professional team with multinational and multistate expertise. During her tenure, Michelle has also led Latham’s Global Well-Being & Benefits and Global Retirement Departments. Under her leadership, the well-being area expanded partner and employee offerings, including in-office medical clinics in select offices as well as an extensive mental health support.

Michelle joined Latham in 2002 as a senior manager, progressing to director in 2004 and becoming the firm’s first Chief Tax Officer in 2010. Before joining Latham, she served as a senior manager of international tax for a leading accounting firm, as a litigator in the Internal Revenue Service’s Office of Chief Counsel, and as an adjunct professor at Golden Gate University School of Law’s LLM in Taxation program.

Bar Qualification

  • California
  • New York

Education

  • LLM in Taxation, New York University School of Law, 1995
  • JD, Pace University School of Law, 1994
    cum laude
  • BA, Queens' College, 1989