Clients value my ability to demystify the tax controversy process and clearly explain complex tax issues in an understandable way so they can make effective decisions with confidence. Once my clients have a strong grasp of the issues at stake and the challenges they will face, we can focus on resolving the dispute, minimizing tax liability and achieving as many of their goals as possible.
Joshua Smeltzer is a tax lawyer focused on defending individuals and all types of businesses in a variety of challenging tax controversies before the IRS, federal district courts, the U.S. Court of Federal Claims, U.S. Tax Court and federal bankruptcy courts. As a former litigator for the U.S. Department of Justice Tax Division, Joshua has first-hand knowledge of how government lawyers evaluate, build and litigate complex tax cases. He uses this strong background to provide strategic guidance to avoid or prepare for a dispute, guide clients through the IRS examination process and support tax positions at IRS appeals or in federal court so the case has its best chance at a positive outcome.
Clients rely on Joshua to handle individual, corporate and partnership tax disputes involving variety of tax issues including tax credits and deductions, reporting and disclosure of foreign bank accounts, individual and corporate tax audits and collection actions, cryptocurrency tax issues, and summons enforcement. He is often consulted on tax issues arising from significant financial events, such as large litigation settlements or judgments or sales of business assets or stock.
Joshua has deep tax litigation experience in federal court, both as a private and government lawyer. He has participated as lead or co-counsel in 12 federal court trials and resolved numerous cases involving complex discovery, evidentiary and procedural issues. While the majority of his practice is focused on tax controversies, Joshua has the versatility and experience to advise clients on other governmental investigations.
During his 14-year tenure with the Department of Justice, Joshua litigated tax cases across the country covering a number of industry sectors and difficult issues. His diverse caseload ranged from smaller cases involving six-figure dollar amounts to high-stakes disputes where the amount in controversy totaled hundreds of millions of dollars and, in one case, over a billion dollars. Based on his impressive track record, Joshua received the Department of Justice Outstanding Trial Attorney award seven times.
A respected thought leader in the tax field, Joshua is a regular author and presenter on various tax topics and has been called on to provide expert testimony on tax issues in court proceedings.