Michael M Marques

Michael M. Marques is the founder and principal attorney of The Marques Law Firm, PLLC. The firm focuses on estate planning, wealth preservation, tax audit, business formation as well as internet, eCommerce and personal injury.

Michael was previously with the Law Offices of Kiepura & Associates, a sophisticated boutique law firm focused on personal and corporate tax and finance law. Michael has represented numerous clients on a wide range of issues from comprehensive estate plans to large Internal Revenue Service and state audits.

Assumption College

B.A. | Physics and Political Science

Honors: Honors

College of Saint Rose

MBA | Business Management, Business Admininstration

Honors: Honors

Albany Law School

J.D. | Estate Planning, Taxation

Principal and Founder

The Marques Law Firm, PLLC

Current

Associate

Law Offices of Kiepura & Associates

2009 - 2015

Law Clerk

Office of the New York State Attorney General

2008 - 2009

Accredited Business

Better Business Bureau (BBB)

2023

Client-Reviewed

Martindale-Hubbell

2023

Five Stars

Federal Bar Association

Member

Current

Massachusetts Bar Association

Member

Current

Boston Bar Association

Member

Current

American Bar Association

Member

Current

New York State Bar Association

Member

Current

Massachusetts

Massachusetts Board of Bar Overseers

New York

New York State Office of Court Administration

United States District Court of Massachusetts

United States Tax Court

• Free Consultation
  Free Consultation
• Credit Cards Accepted
• Contingent Fees
• Rates, Retainers and Additional Information
  Flat Rate Fees

Estate Planning

Guardianship & Conservatorship Estate Administration, Health Care Directives, Trusts, Wills

Tax Law

Business Taxes, Criminal Tax Litigation, Estate Tax Planning, Tax Appeals, Tax Audits, Tax Planning

Probate

Probate Administration, Probate Litigation, Will Contests

Elder Law

Q. What should my grandmother do now that she's been scammed out of thousands of dollars by a "friend"?

August 16, 2023

A: There are a number of options available to your grandmother. Under Massachusetts General Laws, Title II, Chap. 19A, financial exploitation is defined as "an act or omission by another person, which causes a substantial monetary or property loss to an elderly person, or causes a substantial monetary or property gain to the other person, which gain would otherwise benefit the elderly person but for the act or omission of such other person."

Adult Protective Services in your grandmother's area can initiate an investigation. A confidential report may be submitted online at https://www.gsssi.org/adult-protective-services or by phone at 1-800-922-2275.

If there is sufficient evidence (bank statements, letters, contracts, receipts of any kind), your grandmother may be able to pursue a lawsuit against the suspect. This may involve arbitration or litigation to recover any money that may have been taken. You will want to begin looking for a local attorney of your choice in Massachusetts that handles elder abuse cases. Depending on the situation and the condition of your grandmother, you may want to discuss obtaining a Power of Attorney to assist your grandmother with financial matters going forward. The attorney you choose will assist you in that matter as well. ... Read More

Q. I'm a resident in MA who ordered a set of customized pencils; the TX company sent me pens w/o telling me. Can I sue?

July 30, 2023

A: Yes, you are correct. They did not fulfill the order properly so they are attempting to mitigate the damages for you and the profit loss for them by offering you 20% off the order you did receive. That does not necessarily mean you have to accept. There may be a few options available to you. There are a few factors that I would need to know before providing a more comprehensive answer. Did you already accept the order? How long ago was the order received? Is this a long-term contract with multiple orders already received or a one-time purchase? How large was the order and what was the purchase price? Did you purchase on the seller's merchant credit or simply with your business credit card or online payment? ... Read More

Q. Good afternoon, What is the caretaker child exemption law in Massachusetts and how do I qualify for this? thank you

July 12, 2023

A: The Caregiver Child Exemption generally enables an elderly individual to transfer their home to their adult child without violating Medicaid's Look Back 60-month period on asset transfers. Under 130 CMR 520.019(D)(6)(d), a transfer of a former principal residence by a nursing home resident to her child for less than fair market value during the look-back period is permissible provided that the nursing-facility resident’s child:

1) was living in the nursing-facility resident’s home for at least two years immediately before the date of the parent's admission to the facility; and 2) who, as determined by the MassHealth agency, provided care to the nursing-facility resident that permitted the parent to live at home rather than a nursing home.

In order to qualify for the exception, the MassHealth agency will request documentation supporting your mother's claim you have resided with her and has been providing care at home. You should be aware that under the 2012 decision by the Massachusetts Court of Appeals, the “Caretaker Exemption” may no longer be applicable to situations where the care could have been provided at home or in an assisted living facility. The applicable case is Maguire v. Director of the Office of Medicaid , where the appellate court stated that the parent and child must demonstrate that the care provided by the child met the law’s criteria for daily assisted living activities. You may want to consult with a local elder law attorney of your choice in Massachusetts for more guidance.

These are a few more resources for you:

https://law.justia.com/cases/massachusetts/court-of-appeals/volumes/82/82massappct549.html

https://secure.ssa.gov/poms.nsf/lnx/0501150122 ... Read More