Michael P. Bresson


[email protected]


P: +1.713.229.1199 F: +1.713.229.2799
Michael Bresson Photo

Mike Bresson is a partner in the Houston office of Baker Botts. He concentrates on federal income tax matters, with a particular emphasis on publicly traded partnerships, YieldCos, private equity transactions and mergers & acquisitions. Mr. Bresson is nationally recognized for his experience in transactions involving MLPs. He is the head of the firm's Energy Capital Markets Tax Practice and a member of the Baker Botts Oil and Gas M&A team.

Related Experience

  • Representing publicly traded partnerships and their sponsors in the oil & gas, midstream and shipping businesses in connection with initial public offerings, secondary offerings, mergers, acquisitions, restructurings and ongoing tax planning 
  • Representing underwriters and investors in connection with offerings of equity and debt by publicly traded partnerships 
  • Representing managers and investors in private equity transactions in the oil & gas and midstream businesses 
  • Representing corporate clients in connection with mergers, acquisitions and spinoffs

Awards & Community

Listed in Chambers USA, 2016-2020

Recognized as a Texas Super Lawyer (Thomson Reuters), 2015-2016

Recommended in The Legal 500 U.S., 2013-2015

Named "Lawyer of the Year" by The Best Lawyers in America for Tax Law in Houston (Woodward/White Inc.), 2017

Listed in The Best Lawyers in America (Woodward/White Inc.), 2014-2019


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Thought Leadership

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TEI Houston Chapter Tax School

Baker Botts is a sponsor of the 2020 TEI Houston Chapter Tax School taking place February 24, 2020 - February 28, 2020 at the Hyatt Regency Houston.

MLP Annual Investor Conference

Baker Botts is a sponsor of the Master Limited Partnership Association's (MLPA) 2018 MLP & Energy Infrastructure Conference.

MLP Qualifying Income Regulations

On February 22nd, Baker Botts tax lawyers Michael Bresson, Stephen Marcus, Chuck Campbell and Jared Meier  discussed new regulations and the implications for the MLP industry.