Joshua D. Smeltzer is an experienced trial lawyer, Board Certified tax law specialist, and trusted advisor to corporations, partnerships, family offices and high‑net‑worth individuals. A former trial attorney with the U.S. Department of Justice, Joshua brings more than two decades of government and private‑sector experience to high‑stakes civil and criminal federal court litigation across the country. Joshua’s practice has involved matters ranging from $500,000 to over $1.5 Billion.
Chair of the Tax Controversy & Litigation practice and co‑chair of the firm’s Blockchain and Digital Asset practice, Joshua focuses on distilling highly technical tax, financial, and regulatory issues into clear themes that resonate with judges, juries and government agencies. He represents clients through every stage of a controversy with the federal government, including complex litigation in federal district courts, U.S. Tax Court and other federal forums.
Joshua’s litigation and advisory work spans a broad range of industries, including financial services, private equity, energy, real estate and emerging technologies such as artificial intelligence and digital assets. His Department of Justice background provides clients with a strategic advantage when navigating government investigations and litigation. This background allows him to craft targeted, practical solutions that minimize risk and advance business objectives using his insider knowledge.
A recognized thought leader on issues involving tax, corporate governance, digital assets and regulatory compliance, Joshua serves as editor of Gray Reed’s Dollars & Sense blog and contributes regularly to Forbes and other national publications and speaks at conferences and symposiums throughout the United States and internationally.
Throughout his career, Joshua has earned distinctions for excellence. These distinctions include seven Outstanding Trial Attorney awards during his service at the U.S. Department of Justice. He is Board Certified in Tax Law by the Texas Board of Legal Specialization and is consistently recognized among the top practitioners in his field by private rating services.
In addition to his active trial and controversy practice, Joshua counsels clients on strategic tax planning, corporate structuring, corporate governance and regulatory compliance. This includes advising businesses grappling with the challenges of incorporating new technology, including blockchain, digital assets and other emerging technology, and the accompanying statutes and government regulation of those technologies.