Matthew  Roberts
Partner

Clients hire me when they need a seasoned tax litigator and creative problem-solver who will bring unique perspectives to the case, explore every available option, and find the most effective and cost-efficient path to achieving their goals.

Matt Roberts is a tax litigator and trusted advisor with considerable experience helping U.S. and international clients successfully resolve all types of federal tax controversies involving civil or criminal liability, from tax audits and investigations to litigation, appeals and collection matters. Having served nearly three years as an attorney-advisor to the Chief Judge of the U.S. Tax Court in Washington, D.C., Matt brings unique insight to navigating intricate government processes and developing innovative and cost-effective solutions to his clients’ tax problems.

He has served as counsel of record in more than 100 U.S. Tax Court cases representing clients in controversies ranging from $100,000 to more than $100 million. His client list spans many industries and ranges from individuals and entrepreneurs to non-profits, trusts and estates, partnerships and corporations. 

Clients also rely on Matt to advise on best practices for preventing or minimizing the financial and criminal impact of government tax inquiries. He handles a variety of tax compliance and reporting matters, including preparing voluntary disclosures to remedy unfiled or incorrect tax returns, advising on international tax reporting and penalties, and preparing opinions on the tax consequences of major financial events such as lawsuit judgments and settlements and theft or other tax losses. 

As a respected thought leader on complex tax matters, Matt is in high demand as a speaker and author on a wide range of topics. His articles have been published in national and regional publications such as the Journal of Practice and Procedure, Tax Notes, The Tax Adviser, Wolters Kluwer and Today’s CPA. Matt also regularly publishes articles on Forbes as a contributor, where he covers tax litigation, tax fraud and foreign reporting tax matters.  

Matt has also served as a tax law professor at the Southern Methodist University Dedman School of Law, where he taught Corporate Income Taxation.

Representative Experience

Tax Controversy and Litigation Experience

  • Defended high-profile client in sensitive IRS proposed late-payment penalty in the amount of $700,000.  Full concession of penalty by IRS. 
  • Counsel of record in various federal district court decisions regarding issues of first impression, including those related to constitutionality of passport revocation statute, whether the Anti-Injunction Act applies to section 4980H, and whether the Declaratory Judgment Act barred declaratory relief to claim that IRS had failed to follow procedural requirements of section 6015.  

International Tax Reporting and Penalty Experience

  • Regularly defend clients against IRS proposed international information return penalties (e.g., Forms 8938, 5471, 5472, 3520 and 3520-A).  
  • Represented multiple clients regarding IRS penalty assessments for failure to file Forms 3520.  Obtained full six-figure concessions from IRS.
  • Represented hundreds of clients in IRS compliance programs, including Voluntary Disclosure Program, Streamlined Filing Compliance Procedures, Delinquent International Information Return Submission Procedures and Delinquent FBAR Submission Procedures.
  • Regularly defend clients regarding FBAR compliance and penalty matters.  

IRS Criminal Matters and Sensitive Investigations

  • Defended clients in abusive trust arrangements and IRS SEP examinations.  IRS agreed on no referral to IRS-Criminal Investigation and no fraud penalties.  
  • Represented clients in sensitive IRS matters, including Malta Pension Plans, syndicated conservation easements and employee retention credit claims.  

Tax Opinions

  • Authored varied tax opinions, including opinions on substantial risks of forfeiture and executive compensation, theft and capital losses, and tax consequences of settlements and judgments.
Thought Leadership / News
March 25, 2024 
 Speeches and Presentations
Tax Court Litigation

Texas A&M University School of Law

March 5, 2024 
 Speeches and Presentations
IRS Crackdown on Abusive Trust Arrangements: Taxation, Audit Triggers, Reporting, DNI, Foreign Trusts

Strafford Webinar

January 27, 2024 
 Thought Leadership

Forbes.com

Honors
  • Named a Top Author - Tax in JD Supra's Reader's Choice Awards (2023)
Organizational Involvement
  • American Bar Association
    • Tax Section
  • State Bar Texas
    • Tax Section
  • Dallas Bar Association
    • Tax Section
  • State Bar of Mississippi
    • Tax Section
Education
  • LL.M. in Taxation, New York University
  • J.D., summa cum laude, The University of Mississippi School of Law
  • M.S., Taxation, The University of Mississippi
  • B.S., Accountancy, The University of Mississippi
Bar Admissions
  • Texas (2015)
  • Mississippi (2011)
Court Admissions
  • United States Supreme Court
  • United States Tax Court
  • United States Court of Appeals, Fifth Circuit
  • United States District Court, Northern District of Texas
  • United States District Court, Eastern District of Texas
  • United States District Court, Southern District of Texas
  • United States District Court, Western District of Texas
When I Feel Most At Home
  • Grilling outside with family
  • International travel
  • Playing poker