d. (858) 771-9500
Matthew L. Roberts
Mr. Roberts is a Principal of the firm. He devotes a substantial portion of his legal practice to helping his clients successfully navigate and resolve their federal tax disputes, either administratively, or, if necessary, through litigation. As a trusted advisor he has provided legal advice and counsel to hundreds of clients, including individuals and entrepreneurs, non-profits, trusts and estates, partnerships, and corporations.
Having served nearly three years as an attorney-advisor to the Chief Judge of the United States Tax Court in Washington, D.C., Mr. Roberts leverages his unique insight into government processes to offer his clients creative, innovative, and cost-effective solutions to their tax problems. In private practice, he has successfully represented clients in all phases of a federal tax dispute, including IRS audits, appeals, litigation, and collection matters. He also has significant experience representing clients in employment tax audits, voluntary disclosures, FBAR penalties and litigation, trust fund penalties, penalty abatement and waiver requests, and criminal tax matters.
Often times, Mr. Roberts has been engaged to utilize his extensive knowledge of tax controversy matters to assist clients in their transactional matters. For example, he has provided tax advice to businesses on complex tax matters related to domestic and international transactions, formations, acquisitions, dispositions, mergers, spin-offs, and liquidations.
In addition to federal tax disputes, Mr. Roberts has represented clients in matters relating to white-collar crimes, estate and probate disputes, fiduciary disputes, complex contractual and settlement disputes, business disparagement and defamation claims, and other complex civil litigation matters.
Mr. Roberts received his Bachelor of Accountancy and his Master of Science in Taxation from the University of Mississippi. He received his law degree, summa cum laude, from the University of Mississippi School of Law, where he graduated in the top five percent of his law school class. During law school, he was an editor for the Mississippi Law Journal and also an executive board member of the Moot Court Board.
After law school, he received an LL.M. (Master of Laws) in Taxation from New York University School of Law. He is a frequent speaker and author on complex tax matters, and his articles have been published in national and regional publications including the Journal of Tax Practice and Procedure, Tax Notes, and The Tax Adviser.
IRS Trust Fund Recovery Penalty Representation
Represented clients in obtaining full abatement or waiver of trust fund recovery penalties.
IRS Tax Penalty Representation
Represented clients in obtaining full abatement or waiver of federal tax penalties, including failure-to-file and failure-to-pay penalties and international reporting obligation penalties such as Forms 5471, 5472, 3520, 3520-A, 8938, and FBAR.
United States Tax Court Litigation
Counsel of record in over 40 cases before the United States Tax Court.
Innocent Spouse Relief
Represented innocent spouses in obtaining full innocent spouse relief under I.R.C. § 6015.
Innocent Spouse Relief Litigation
Counsel in United States District Court litigation against government for failure to comply with innocent spouse provisions under I.R.C. § 6015.
Collection Due Process Hearings and Litigation
Counsel for clients in Collection Due Process (CDP) hearing matters, including representation before the IRS Independent Office of Appeals and United States Tax Court.
Offshore Voluntary Disclosure Program
Represented clients with respect to unfiled tax return matters including preparation and submission of Offshore Voluntary Disclosure Program (OVDP) materials, Streamlined Filing Compliance Procedure materials, and other IRS voluntary disclosure programs.
Represented non-profit clients with respect to IRS examinations for self-dealing penalties and other applicable non-profit penalties. Raised statute of limitations defense in IRS examination to over $100,000 self-dealing penalty, resulting in full waiver of penalty for client.
IRS Collection Alternatives
Counseled clients on IRS collection alternatives such as offers in compromise, resulting in significant reductions in and/or eliminations of tax debts.
False Claims Act/Anti-Kickback Statute Litigation
Counsel in False Claims Act and Anti-Kickback Statute qui tam health care fraud lawsuit, U.S. ex rel. Dean v. Paramedics Plus, LLC, et al., No. 4:14-CV-203 (E.D. Tex.), in which government sought in excess of $300 million against client.
Estate and Probate Litigation
Lead counsel in estate and probate litigation, resulting in over $1.5 million settlement award for client.
Authored complex tax opinions and provided advice on matters including those relating to the taxability of settlement awards and the deductibility of attorney fees.
Provided legal counsel to clients on tax effects and structuring of domestic and international business transactions, including formations, acquisitions, dispositions, mergers, spin-offs, and liquidations.
Estate and Gift Tax Disputes
Represented clients before IRS Independent Office of Appeals in estate and gift tax matters, including irrevocable life insurance trust estate inclusion dispute. Arguments raised during Appeals hearing resulted in reduction of federal estate gift tax in excess of $1 million.
IRS “Eggshell” Audits
Represented clients in IRS “eggshell” audits, resulting in no criminal referrals.
Provided tax planning and other legal advice on Buy-Sell Agreement for purchase of company in excess of $10 million.
Employment Tax Disputes
Defended clients with respect to disputed employment classifications before the IRS and the Texas Workforce Commission.