Joshua D. Smeltzer Partner Clients deserve practical guidance, straight answers and a strategy that cuts through the noise and outlines a persuasive story for every level of a dispute. This approach helps clients navigate complexity with clarity, precision and confidence.
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.
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 – 2026) and Tax Litigation (2025 - 2026)
- 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 – 2025)
- 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
|