Micah D. Miller

Micah D. Miller

Micah Miller represents companies and entrepreneurs in connection with transactional, corporate, and litigation matters. While Mr. Miller’s clients entrust him with a broad range of matters, his work is concentrated on company formation, acquisitions, financings, corporate agreements, and commercial contracts. Additionally, he has recently gained significant experience representing construction-industry contractors in disputes involving federal projects.

Having worked as a foreign legal consultant in Buenos Aires, Argentina from 2013 to 2018 after earning an MBA at IAE Business School (Buenos Aires) in 2012, Mr. Miller leverages his international legal experience and Spanish-language skills to represent clients from Latin America who invest or do business in the United States. Mr. Miller currently resides and practices in Austin, Texas. He began his legal career at a prestigious law firm in his hometown of El Paso, Texas, where his practice focused on the areas of general business, real estate and bankruptcy, including both litigation and transactional matters.

Through his educational background and work experience, Micah believes he has developed a unique capacity to understand and resolve a broad range of legal problems, especially those faced by business concerns and individuals engaged in cross-border activities. He prefers a no non-sense approach to practicing law, values ethical and cost-effective services, and believes in caring for his clients by striving to create and preserve value.

As matters of business, public policy and law are frequently interwoven, Mr. Miller believes that his practice benefits from his business awareness spanning finance, marketing, management, strategy, and governmental affairs. While in law school Micah interned for Texas State Senator Judith Zaffirini, analyzing and organizing legislation affecting the Texas Judiciary and the Texas Ethics Commission.

After graduating from the University of Texas at El Paso with a B.A. in political science, he served as an intern for the State Department at the Narcotic Affairs Section of the U.S. Embassy in Lima, Peru.    In addition to having worked in Argentina and Peru, Micah lived briefly in Bolivia and Mexico, where he has also traveled extensively. Micah is fully professionally fluent in Spanish.

REPRESENTATIVE WORK

  • Represented Latin American tech entrepreneurs in their sale to a Middle Eastern buyer of a majority stake in a U.S. holding company with foreign operating assets valued at approximately $10,000,000.00.
  • Assisted online security company with Series A investment round to raise over US$4 million USD based on pre-money valuation in excess of US$12 million.
  • In Miller Act litigation, recovered hundreds of thousands of dollars for supplier in claim involving considerable factual complexity, including delays and scheduling disputes.
  •  In complex disputes involving government-owned construction projects and the Federal Acquisitions Regulations (litigated in state court against a subcontractor and in the Civilian Board of Contract Appeals against the federal government), recovered losses for the prime contractor from the government and a subcontractor totaling hundreds of thousands of dollars in connection with alleged schedule changes, construction delays, defects, differing site conditions, changes, and written and unwritten change orders.
  • Created contract management tool to control conduct of operator (and minority JV partner) in a deep-water oil exploration project (valued at +US$500 million).
  • Advised on sale of Preferred Shares in Latin American startup following a Series B round led by Goldman Sachs.
  • Negotiated long- term supply contract for aerosols with top-five global consumer goods company.
  • Created and maintained a litigation control spreadsheet for supervising and advising on management of disputes involving the Latin American subsidiaries of a major U.S.-based food processing multinational.
  • Performed valuation of financial contingencies for internet technology startup for planning founders’ exit strategy.
  • Maximized client’s position in factoring agreement with required minimum annual volume of US$5 million.
  • Advised Latin American startup investment fund on US$ 3 million-dollar equity investment from a multilateral finance organization.
  • Spearheaded due diligence and negotiation of multi-party investment agreement for real estate developments (valued at US$100 million) in two Caribbean destinations.
  • Aligned branding and operational strategies with legal concerns for online marketplace.
  • Ongoing litigation of a wide range of real estate, contract, construction and collections disputes.

Education

  • University of Texas School of Law (Austin, Texas), J.D., 2009.
  • IAE Business School, Universidad Austral (Argentina), MBA 2012, magna cum laude.
  • University of Texas at El Paso (El Paso, Texas), B.A. in Political Science, 2003.
  • Universidad Torcuato di Tella (Buenos Aires, Argentina), Law School Exchange Program, 2008
  • Universidad del Salvador (Buenos Aires, Argentina), University Exchange Program, 2003.

 

Federal Tax litigation Attorney, Matthew Roberts

Matthew L. Roberts

Mr. Roberts is a Principal of the firm. He devotes a substantial portion of his legal practice to helping his clients successfully navigate and resolve their federal tax disputes, either administratively, or, if necessary, through litigation. As a trusted advisor he has provided legal advice and counsel to hundreds of clients, including individuals and entrepreneurs, non-profits, trusts and estates, partnerships, and corporations.

Having served nearly three years as an attorney-advisor to the Chief Judge of the United States Tax Court in Washington, D.C., Mr. Roberts leverages his unique insight into government processes to offer his clients creative, innovative, and cost-effective solutions to their tax problems. In private practice, he has successfully represented clients in all phases of a federal tax dispute, including IRS audits, appeals, litigation, and collection matters. He also has significant experience representing clients in employment tax audits, voluntary disclosures, FBAR penalties and litigation, trust fund penalties, penalty abatement and waiver requests, and criminal tax matters.

Often times, Mr. Roberts has been engaged to utilize his extensive knowledge of tax controversy matters to assist clients in their transactional matters. For example, he has provided tax advice to businesses on complex tax matters related to domestic and international transactions, formations, acquisitions, dispositions, mergers, spin-offs, and liquidations.

In addition to federal tax disputes, Mr. Roberts has represented clients in matters relating to white-collar crimes, estate and probate disputes, fiduciary disputes, complex contractual and settlement disputes, business disparagement and defamation claims, and other complex civil litigation matters.

Mr. Roberts received his Bachelor of Accountancy and his Master of Science in Taxation from the University of Mississippi. He received his law degree, summa cum laude, from the University of Mississippi School of Law, where he graduated in the top five percent of his law school class. During law school, he was an editor for the Mississippi Law Journal and also an executive board member of the Moot Court Board.

After law school, he received an LL.M. (Master of Laws) in Taxation from New York University School of Law. He is a frequent speaker and author on complex tax matters, and his articles have been published in national and regional publications including the Journal of Tax Practice and Procedure, Tax Notes, and The Tax Adviser.

Speaking Engagements

  • “Coronavirus Relief: The PPP and the New Loan Forgiveness Guidance,” CPA Academy Webinar, May 21, 2020.
  • “IRS Collection Representation in the Wake of COVID-19,” CPA Academy Webinar, April 30, 2020.
  • “COVID-19 Deep Dive,” TXCPA Webinar, April 13, 2020.
  • “Coronavirus and Recent Tax and Business Relief: What You Need to Know Now,” TXCPA Dallas Webinar, April 8, 2020.
  • “Coronavirus and Recent Tax and Business Relief: What You Need to Know Now,” Dallas Bar Association Webinar, April 7, 2020.
  • “Partnership Tax Audit and Collection Rules Including Final and Reproposed Regulations,” 2019 Corpus Christi Chapter/TSCPA Tax Conference, February 1, 2019.
  • “New Partnership Audit Rules: What They Mean to Partnerships and Tax Professionals,” Lorman Live Webinar, March 16, 2018.
  • “New Partnership Audit Rules: What They Mean to Partnerships and Tax Professionals,” Dallas Bar Association Tax Section, December 4, 2017.
  • “The New Partnership Audit Rules,” First Bank & Trust Seminar, November 9, 2016.
  • “Taxing Times: Planning and Defending in an Uncertain Tax and IRS Environment,” Firm Conference, October 25, 2016.
  • “Civil and Criminal Employment Tax Enforcement Efforts: Employers Beware,” Firm Conference, November 3, 2015.

Representative Matters

  • Represented numerous clients in obtaining full abatement or waiver of trust fund recovery penalties.
  • Represented various clients in obtaining full abatement or waiver of federal tax penalties, including failure-to-file and failureto-pay penalties and international reporting obligation penalties including Forms 5471, 5472, 3520, 3520-A, 8938, and FBAR
  • Filed petitions and litigated over 30 cases in the United States Tax Court
  • Represented innocent spouses in obtaining full innocent spouse relief under I.R.C. § 6015.
  • Represented clients in Collection Due Process (CDP) hearing matters, including representation at the IRS Independent Office of Appeals and at the United States Tax Court.
  • Counseled clients on unfiled tax return matters including preparation and submissions of Offshore Voluntary Disclosure Program (OVDP) materials, Streamlined Filing Compliance Procedure materials, and other voluntary disclosure programs.
  • Represented numerous non-profits with respect to IRS examination for proposed self-dealing penalties and other applicable non-profit penalties.
  • Counseled various clients on IRS collection alternatives, resulting in significant reductions in tax debts for clients due to successful submissions of offers-in-compromise.
  • Senior associate in False Claims Act and Anti-Kickback Statute qui tam health care fraud lawsuit, U.S. ex rel. Dean v. Paramedics Plus, LLC, et al., No. 4:14-CV-203 (E.D. Tex.), where Government sought damages in excess of $300 million against client.
  • Lead counsel in will and probate contest, resulting in over $1.5 million settlement award for client.
  • Prepared complex tax opinions and provided tax advice to clients on tax effects of litigation settlement and judgment awards.
  • Provided legal counsel to clients on tax effects and structuring of domestic and international business transactions, including formations, acquisitions, dispositions, mergers, spin-offs, and liquidations.
  • Advised clients with international business operations on I.R.C. § 951A GILTI inclusion and recommended various courses of action including I.R.C. § 962 election or use of corporate blocker.
  • Successfully represented client in FBAR federal district court litigation.
  • Provided legal counsel to numerous clients in structuring tax-free partnership divisions and tax-free corporate spin-offs.
  • Represented client in disputed Irrevocable Life Insurance Trust (ILIT) in IRS Independent Office of Appeals, resulting in federal estate tax savings in excess of $1 million.
  • Represented client in federal gift tax dispute with IRS, resulting in federal gift tax savings in excess of $500,000.
  • Represented clients in IRS “eggshell” audits, resulting in no criminal referrals.
  • Represented numerous clients where IRS sought to classify horse, cattle, and farming activities as hobby losses under I.R.C. §
    183.
  • Provided legal counsel to clients on deferred compensation arrangements under I.R.C. § 409A.
  • Analyzed and provided legal advice on Buy-Sell Agreement for purchase of approximately $10 million company.
  • Provided legal advice on tax effects of the sale of intangible property, including copyrights, trademarks, goodwill, and patents.
  • Prepared organizational documents and tax-exempt status applications for non-profit entities.
  • Defended clients with respect to disputed employment classifications (employee vs. independent contractor) before the IRS and Texas Workforce Commission.
  • Provided legal advice to clients and CPAs on new centralized partnership audit regime under Bipartisan Budget Act (BBA) of 2015.
  • Provided legal advice to client on tax effects of certain oil and gas drilling activities in the State of Texas.
  • Provided legal advice to numerous clients on federal withholding and reporting obligations with respect to certain outbound transactions.
  • Counseled clients with respect to tax effects of Foreign Investment in Real Property Tax Act (FIRPTA).
  • Assisted clients in various tax free-reorganizations, both foreign and domestic, including those under I.R.C. § 368(a)(1)(A)
    (statutory mergers or consolidations); I.R.C. § 368(a)(1)(B) (stock-for-stock); I.R.C.§ 368(a)(1)(C) (stock-for-asset); I.R.C. §
    368(a)(1)(D) (divisions); and I.R.C. § 368(a)(1)(F) (reorganizations).
  • Represented clients in obtaining full abatement or waiver of information return reporting penalties, such as Forms W-2,
    Forms W-3, and Forms 1099.
  • Represented oil and gas pipeline company in employment tax audit, resulting in significant reductions in employment tax and
    employment tax penalties.
  • Represented cryptocurrency client with respect to purported failure to follow FinCEN anti-money laundering statutes.
  • Prepared sentencing memo for client accused of criminal tax evasion, resulting in probation and no jailtime for client.

Download Mr. Roberts' CV

    • University of Texas School of Law (Austin, Texas), J.D., 2009.
    • IAE Business School, Universidad Austral (Argentina), MBA 2012, magna cum laude.
    • University of Texas at El Paso (El Paso, Texas), B.A. in Political Science, 2003.
    • Universidad Torcuato di Tella (Buenos Aires, Argentina), Law School Exchange Program, 2008
    • Universidad del Salvador (Buenos Aires, Argentina), University Exchange Program, 2003.