John Samuels Pontius Jr.

John Samuels Pontius Jr.

Annapolis, Maryland

John Samuels Pontius, Jr. is an Associate in Frost and Associates' Annapolis, Maryland office. Mr. Pontius focuses on international tax and tax controversy. He was selected as a Rising Star in tax by Super Lawyers in since 2015. Mr. Pontius joined the firm in 2013.

Mr. Pontius regularly advises clients on the Offshore Voluntary Disclosure Program, Streamlined Domestic and Foreign Offshore Procedures, Reports of Foreign Bank and Financial Accounts ("FBARs") and Foreign Account Tax Compliance Act ("FATCA"). He has international tax compliance experience reviewing various informational and income tax forms.

Mr. Pontius has extensive examination experience with federal and state audits, protests of proposed adjustments and audit reconsideration. He represents clients on tax liens and levies, collection due process hearings, offers in compromises and requests for penalty abatement. He has experience with employment tax issues to include the trust fund recover penalty.

Prior to joining the firm he practiced tax law at a law firm in Rockville, Maryland. John has two years experience in the international corporate tax group at KPMG in Tysons Corner, Virginia where he researched and analyzed a wide range of complex tax matters in the areas of compliance, provision, planning and restructuring. At the accounting firm, John worked with a broad range of U.S. multi-national and foreign owned clients doing business as corporations and partnerships in the communications, financial services and defense contractor industries.

John started practicing law in the U.S. Army Judge Advocate General's Corps with the 1st Armored Division in Wiesbaden, Germany and deployed to Tikrit, Iraq. As the supervisor of the IRS-sponsored military Volunteer Income Tax Assistance program in Wiesbaden, Germany, John managed a staff of eight and ensured quality control in connection with more than 2,000 federal and 700 state tax returns for members of the military community.

Since 2012 Mr. Pontius has served as the Co-Chair of the Tax Section of the Bar Association of Montgomery County Maryland. Mr. Pontius writes articles for the newsletter on recent tax developments. He leads meetings on tax topics and coordinates Continuing Legal Education (CLE) classes on technical tax topics.

Year Joined Firm

  • 2013

Areas of Practice

  • International Tax
  • Tax Controversy

Bar Admissions

  • Maryland, 2005
  • District of Columbia, 2006
  • U.S. Tax Court, 2012
  • U.S. District Court for the District of Maryland, 2014


  • Georgetown University Law Center, Washington, District of Columbia
    • LL.M. - 2010
    • Major: Tax
  • Widener University School of Law, Harrisburg, Pennsylvania
    • J.D. - 2005
    • Honors: Member of the Trial Advocacy Honor Society
  • Gettysburg College
    • B.A. - 2002
    • Honors: Member of the Federal Reserve Challenge Team that won first place at the Baltimore branch
    • Major: Economics

Published Works


  • Annual Meeting Moderator, Too Taxing? Essential Tax Issues for Non-Tax Lawyers, Bar Association of Montgomery County, April 2015
  • Guest Lecturer, Collection Due Process Hearings, Georgetown University Law Center, November 2013
  • Co-panelist, Collection Due Process Hearings, DC Bar New Tax Practitioner Committee Meeting, March 2013
  • CLE Moderator, Dissection of a Transaction: Anatomy, Tax and Accomplishing the Goals of the Buyer and Seller, Bar Association of Montgomery County, February 2013

Professional Associations and Memberships

  • Maryland State Bar Association
  • Bar Association of Montgomery County Maryland, Co-Chair, Tax Section
  • Anne Arundel County Bar Association
  • District of Columbia Bar Association
  • Federal Bar Association

Pro Bono Activities

  • Member, Federal Reserve Challenge Team