Joshua D. Smeltzer Partner As a Board Certified tax law specialist and former U.S. Department of Justice attorney, I design practical solutions and provide strategic advice on a variety of complex tax and business transactions and disputes.
Joshua Smeltzer is Board Certified in Tax Law by the Texas Board of Legal Specialization and dedicates his practice to representing taxpayers through every phase of civil and criminal tax litigation, including high-stakes IRS audits and litigation in U.S. Tax Court and other federal courts. He regularly advocates for corporations, complex partnerships, family offices, estates and trusts, as well as high-net-worth individuals. Joshua’s experience spans a broad range of industries, with proficiency in financial services, energy, private equity, and technology companies including those involving digital assets and artificial intelligence.
In addition to his tax litigation practice, Joshua regularly advises clients on strategic business matters such as government investigations and regulatory compliance, corporate structuring and planning, and other legal and financial matters. As co-chair of Gray Reed’s Blockchain and Digital Asset practice, Joshua is especially skilled at guiding companies through the regulatory compliance, corporate, and tax issues involving digital assets, blockchain, artificial intelligence or other emerging technologies.
Drawing on his experience as a former U.S. Department of Justice lawyer, Joshua offers clients valuable insight into litigation when the government is involved. This unique experience helps him design effective strategies, minimize risks and achieve client objectives. With extensive experience in both private practice and government roles—handling controversies ranging from $500,000 to over $1.5 billion—Joshua is a recognized thought leader on legal topics involving tax, finance and other business issues. He serves as the editor of the firm’s Dollars & Sense blog, and regularly contributes to articles on Forbes and other publications on tax, corporate and digital asset issues.
Representative Experience Tax Controversy and Litigation Experience
- Favorable Tax Court decision denying a $120 million proposed deficiency involving real estate investments by a Family Office.
- Obtained a release of a $1.5 billion nominee lien filed against a client’s property.
- Obtained no-change letters for multiple clients facing high-dollar and high-stakes IRS audit examinations.
- Negotiated favorable settlements for multiple clients at the IRS Independent Office of Appeals, including penalty reductions over $1 million, lien releases, and other favorable terms avoiding further litigation in court.
- Successfully handled a variety of legal issues at hearings and/or trial in the U.S. Tax Court, Federal District Courts throughout the country, Court of Federal Claims, and U.S. Bankruptcy Courts.
- Advised and represented multiple corporate clients on IRS and Department of Justice priority issues involving ERC tax credits, micro-captive insurance arrangements, syndicated conservation easement arrangements, and other initiatives involving partnerships, trusts, or charitable donation structures.
Tax and Business Planning Experience
- Prepared and advocated for a variety of relief for partnerships, energy companies, and other entities using the IRS Private Letter Ruling (PLR) process.
- Provided strategic advice on structuring of multiple technology focused partnerships.
- Advised on multi-million dollar renewable energy transaction involving carbon capture.
- Advocated for corporate client with the IRS Competent Authority for relief from double-taxation under international tax treaty provisions.
Blockchain and Digital Asset Experience
- Consistently provides advice to digital asset and blockchain technology companies and investors on regulatory compliance, corporate structure, and tax issues. Clients include Bitcoin mining companies, financial service providers, and other innovators using blockchain technology for commercial purposes.
- Defended an early Bitcoin investor against criminal allegations regarding tax reporting in one of the first criminal tax indictments involving cryptocurrency.
- Obtained a complete dismissal of an SEC complaint alleging over $1 billion of unregistered securities and fraud claims against a prominent blockchain technology entrepreneur.
- Obtained a significant settlement on behalf of the Texas Blockchain Council, Riot Platforms, Inc., and the Digital Chamber of Commerce, against the Department of Energy (DOE), the Energy Information Administration (EIA), the Office of Management and Budget (OMB), Energy Secretary Jennifer Granholm, EIA Administrator Joseph DeCarolis, and OMB Director Shalanda Young.
Honors
- Selected by his peers for inclusion in The Best Lawyers in America in the fields of Tax Law (2024 – 2025) and Tax Litigation (2025)
- Selected as a Best Lawyer in Dallas by D Magazine (2024 - 2025)
- Named a "Super Lawyer" by Texas Super Lawyers (a Thomson Reuters company) as published in Texas Monthly (2022 – 2024)
- Outstanding Attorney Award, Department of Justice Tax Division (2007, 2008, 2010, 2013, 2015, 2017 and 2018)
Organizational Involvement
- American Bar Association – Tax Section
- Federal Bar Association – Tax Section
- State Bar of Texas – Tax Section
- Co-Chair, Tax Controversy Committee (2022 – 2024)
- Council Member (2023 – 2026)
- North Dallas Chamber of Commerce, Board Member (2021 – 2025)
- Texas Blockchain Council, (2022 – present)
- Financial Services Committee Member (2023 – present)
- New Jersey Blockchain Council, Corporate Advisor (2022 – present)
When I Feel Most At Home
- Gourmet cooking - specifically baking bread and pies
- Reading
- Playing the guitar
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