Glen Frost

Glen Frost

Managing Partner
Location:
Annapolis, Maryland
Phone:
410-497-5947
Fax:
888-235-8405
Email:

Mr. Frost is managing partner of Frost & Associates, LLC, a law firm headquartered in the Washington, DC metropolitan area.   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.

Mr. Frost is an attorney, certified public accountant, and Certified Financial Planner®.  With his diverse background, he is able to provide a holistic approach to resolving legal, tax, business and financial needs of clients.  Mr. Frost focuses his national and international practices on tax matters, business law matters, and estate planning matters.  Leveraging his experience as a CPA, Mr. Frost offers personal, compliance and business tax planning services to owners, families, family businesses, private equity and asset management stakeholders, as well as high net worth individuals. In addition, he focuses his practice on a wide variety of services that are associated with owning, managing and preserving businesses and wealth, including asset protection, estate and succession planning, sensitive wealth transfers and philanthropic planning. 


Mr. Frost's tax controversy practice includes advising and 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 the U.S. Tax Court, U.S. District Court, and state courts. 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, offers in compromise, 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 of dollars in offshore bank accounts and assets to the IRS.  These disclosures were made by many taxpayers —some living abroad and others living Stateside—through a combination of the Offshore Voluntary Disclosure Program, Streamlined Filing Compliance Procedures, and the Delinquent Filing Submission Procedures.
 
Mr. Frost has represented hundreds of taxpayers who have undergone IRS audits and other similar government investigations.  These investigations often involve very serious and sensitive issues and require sophisticated forensic accounting analyses. 


Mr. Frost has represented whistleblowers who have reported to the IRS Whistleblower office significant unpaid income tax liabilities. Mr. Frost represents both taxpayers accused of wrongdoing by whistleblowers, as well as whistleblowers themselves in claims before federal and state tax authorities.

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 the IRS.


Mr. Frost is assistant legal counsel for American Citizens Abroad, Inc., a 501(c)(4) organization with a  mission 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

  • 50% Tax
  • 25% Business
  • 15% Estate Planning
  • 10% White Collar Criminal Defense

Litigation Percentage

  • 30% of Practice Devoted to Litigation

Certified Legal Specialties

  • Certified Public Accountants, Maryland Association
  • Certified Financial Planner®

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 Middle District of Florida
  • U.S. District Court Eastern District of Virginia
  • 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

  • The New 1099-K: No Longer to be Ignored , Maryland State Bar Association, Inc, Fall, 2012
  • MSBA Taxation Section comments and recommendations relating to the temporary regulations on Passive Foreign Investment Corporations , March, 2014
  • Contributed commentary to The Daily Record (Maryland) , January, 2014
  • Interviewed by The Daily Record (Maryland) , January, 2014
  • Quoted by The Baltimore Sun , October , 2013
  • Speaker at the Maryland State Bar Association's Annual Meeting presenting on International Tax Matters and FATCA Compliance, 2016
  • MSBA April Bar Bulletin, April, 2014
  • Contributed Commentary to The Detroit News, March, 2013
  • Speaker at the Maryland State Bar Association's Annual Meeting presenting on various topics, 2013
  • MASSIVE IRS HIRING: Get Your Books in Order, Howard County Business Monthly
  • MSBA 2013 Annual Meeting, presented various topics - Ocean City, MD, June, 2013
  • MSBA 2014 Annual Meeting - Tax Controversy Lecturer - Ocean City, MD, June, 2014
  • MSBA 2016 Annual Meeting - International Tax Matters and FATCA Compliance - Speaker, Ocean City, MD, June, 2016
  • Anne Arundel Bar Association 2017 Bar Weekend - Panelist - Horses, Hobbies, and Foreign Accounts - Salamander Resort, VA, March, 2017
  • 2017 ABA May Meeting - Tax Section Changes at IRS Appeals - Panelist, May, 2017
  • MSBA 2017 Annual Meeting - Trump Tax Jeopardy/Point-Counterpoint Debate, Co Speaker, Ocean City, MD, June, 2017
  • Interview with Baltimore Sun in re: Baltimore Police Commissioner De Sousa Tax Charges with Sarah Meehan, May, 2018

Honors and Awards

  • Selected to Super Lawyers Maryland Rising Stars 2013-2019

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