Glen Frost

Glen Frost

Location:
Annapolis, Maryland
Phone:
202-618-1873
Fax:
888-235-8405
Email:

Mr. Frost is managing partner of Frost & Associates, LLC, which is located in the Washington, DC metropolitan area and currently employs 10 attorneys.   The firm focuses on Tax Controversy and Litigation, International Tax Matters, Tax Planning, Estate Planning, White-Collar Criminal Defense, and regulatory investigations by various government agencies including the Office of Foreign Asset Control (OFAC).  Mr. Frost manages a team of Attorneys, Certified Public Accountants, Enrolled Agents, Former IRS Employees, Certified Fraud Examiners, and other professionals.

As an attorney licensed in MD, VA, FL, and DC and a Certified Public Accountant, 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. Mr. Frost also provides tax planning advice on a wide range of issues.

Mr. Frost frequently handles complex cases in the following areas: IRS examinations and appeals, 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), Foreign Account Tax Compliance Act (FATCA) compliance, and allegations of white collar crime including money laundering, currency structuring, conspiracy, willful failure to file, and willful failure to pay.

Other Outstanding Achievements.

Mr. Frost has represented hundreds of taxpayers who have voluntarily disclosed hundreds of millions in offshore bank accounts and assets to the Internal Revenue Service.  These disclosures were made by many taxpayers living abroad and taxpayers who reside in the U.S. through a combination of the Offshore Voluntary Disclosure Program, Streamlined Filing Compliance Procedures, and the Delinquent Filing Submission Procedures.

Mr. Frost has represented whistleblowers who have reported to the IRS Whistleblower office significant unpaid income tax liabilities.

Mr. Frost has represented many individuals that were investigated by the Department of Justice for financial and tax related offenses including Bank Secrecy Act violations, structuring, conspiracy, money laundering, willful failure to file, and willful failure to pay.  Mr. Frost has testified as an expert witness in the United States District Court relating to criminal tax sentencing.

Mr. Frost has represented many individuals who have interests in Controlled Foreign Corporations (CFCs), Foreign Trusts, Foreign Partnerships, Passive Foreign Investment Companies (PFICs) and has brought them into compliance with Internal Revenue Service.

Mr. Frost is assistant legal counsel for American Citizens Abroad, Inc. a 501(c)(4) organization whose mission is to educate, advocate and inform the U.S. Government and U.S. Citizens living and working overseas on issues of concern to the overseas U.S. Citizen community.

Mr. Frost holds a Master Captain's License with the United States Coast Guard and is authorized to operate for charter inspected vessels of up to 50 Gross Tons.

Areas of Practice

  • 75% Tax
  • 25% White Collar Criminal Defense

Litigation Percentage

  • 50% of Practice Devoted to Litigation

Certified Legal Specialties

  • Certified Public Accountants, Maryland Association

Bar Admissions

  • Maryland
  • Florida
  • District of Columbia
  • Virginia
  • U.S. District Court District of Maryland
  • U.S. District Court Southern District of Florida
  • U.S. District Court of the District of Columbia
  • U.S. Court of Federal Claims
  • U.S. Tax Court
  • U.S. Court of Appeals 4th Circuit
  • U.S. Court of Appeals Federal Circuit

Education

  • University of Baltimore School of Law, Baltimore, Maryland
    • J.D. cum laude
  • University of Baltimore School of Law, Baltimore, Maryland
    • LL.M.
    • Major: Taxation
  • University of Baltimore School of Law, Baltimore, Maryland
    • Certificate in Estate Planning
  • Stevenson University
    • M.S.
    • Major: Forensic Accounting
  • Stevenson University
    • B.S.
    • Major: Accounting
  • Certified Public Accountant (Licensed in Maryland)

Published Works

Honors and Awards

  • Selected to Super Lawyers Maryland Rising Stars 2013

Professional Associations and Memberships

  • American Citizens Abroad, Assistant Legal Counsel
  • American Association of Attorney-Certified Public Accountants, Lifetime Member, Audit Advisory Committee
  • International Bar Association, Business Crime Section
  • Maryland State Bar Association
  • Florida Bar Association
  • DC Bar Association
  • Virginia State Bar Association
  • Anne Arundel County Bar Association
  • Baltimore County Bar Association
  • Baltimore City Bar Association
  • Wicomico County Bar Association
  • Maryland Association of Certified Public Accountants
  • American Bar Association
  • American Institute of Certified Public Accountants

Past Employment Positions

  • Grant Thornton, LLP, Auditor
  • Various Private Practice Law Firms

Pro Bono Activities

  • The Baltimore Cash Campaign & Volunteer Income Tax Assistance (VITA), Certified Public Accountant
  • Maryland Voluntary Lawyer Services, Pro Bono Tax Attorney
  • United Way of Central Maryland, Emerging Leaders United

Languages

  • English