Source: https://profiles.superlawyers.com/maryland/annapolis/lawyer/glen-frost/bbafebfe-842d-4c9a-aa2a-cbce3d71e967.html
Timestamp: 2019-04-22 10:05:29+00:00

Document:
As an attorney licensed in MD, FL, VA and DC, Certified Public Accountant and Certified Financial Planner®, Mr. Frost focuses his national and international practices on representing clients in collection, examination, and appeals matters pending before the Internal Revenue Service (IRS). Additionally, Mr. Frost represents clients in civil and criminal litigation in U.S. Tax Court, U.S. District Court, and State Courts. He also provides tax planning advice on a wide range of issues.
Mr. Frost frequently handles complex cases in the following areas: IRS examinations, IRS tax levies, tax liens, wage garnishments, collection due process hearings, collection appeals, offer in compromises, requests for penalty abatement, payroll tax delinquencies, trust fund recovery penalties, foreign bank account reporting requirements (FBAR) and allegations of white collar crime including money laundering, currency structuring, willful failure to file, and willful failure to pay.
Glen Frosts unique perspective on tax issues and advocacy comes from his extensive experience in tax controversy, as well as his credentials as a CPA and CFP®, a Masters in Forensic Accounting and an LL.M. in taxation.
Masciarelli v. Commissioner (Docket No 6040-11) Successfully challenged proposed penalties imposed by the IRS relating to errors that were discovered on the return that was prepared with a commonly used tax preparation program.
State v. Williams (Case No: CT120717B) Prince George's County Circuit Court Successfully argued that client was not responsible for various felony and misdemeanor white-collar crimes and tax evasion charges.
Doucet v. Commissioner (Docket No. 25341-11) Successfully challenged proposed tax deficiency of $72,142 and penalties of $29,741 relating to Petitioner's professional gambling activities, resulted in no tax or penalties due.
Habibi v. Commisioner (Docket No. 19457-09) Successfully challenged proposed tax deficiency in the amount of $147,018 and a fraud penalty in the amount of $110,263.50, resulting in a final deficiency in the amount of $28,147 and penalties in the amount of $16,596.85.
Johnson v. Commissioner (Docket No. 31017-09) Successfully challenged proposed tax deficiency in the amount of $20,722 and penalties in the amount of $9,534.43, resulting in a final deficiency in the amount of $2,624 and penalties in the amount of $1,351.
Golden v. Comptroller of Maryland (MTC No.: 12-IN-OO-0307): Successfully challenged responsible officer assessments in the amount of $69,302.00 resulting in a complete abatement of tax, interest, and penalties.
Sternberger v. Commissioner (Docket No. 6939-13S): Successfully challenged proposed tax deficiency and penalty relating to a disallowed loss under IRC 183 "hobby loss" rules resulting in no final deficiency and no penalties.
Davis v. Commissioner (Docket No. 12848-13): Successfully challenged proposed assessments of $145,932.00 in tax and $65,668.90 in penalties resulting in a complete reduction in penalties and final tax assessment of $27.00.
McAdams v. Commissioner (Docket No. 28818-12S): Successfully challenged proposed tax deficiencies of $29,518 and penalties of $12,729 to result in a refund of tax and no assessed penalties.
Wills v. Commissioner (Docket No. 13762-12): Successfully challenged proposed assessments of $63,132 in tax and $12,636.40 in penalties obtaining innocent spouse relief under IRC 6015(c) reducing the assessment to $8,080 in tax and zero penalties.
Mr. Frost has testified as an expert witness in a criminal tax sentencing in United States District Court.

References: v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v.