Glen Frost

Managing Partner

Location: Annapolis Office
Phone: 202-618-1873
Fax: 888-235-8405
Email: Contact Us

Glen Frost is the Founder and Managing Partner of Frost Law, a multi-disciplinary firm built on the understanding that tax law intersects every area of legal practice. Frost Law offers multi-faceted legal representation across an extensive range of practice areas, with a strong and resilient core focused on Tax Controversy and Litigation, International Tax Matters, Tax Planning, Estate Planning, Business Law, and International Trade and Customs matters. Mr. Frost manages a team of experienced attorneys, certified public accountants, enrolled agents, and other professionals serving clients nationally and internationally.

Mr. Frost holds the rare combination of attorney, certified public accountant, and Certified Financial Planner™ credentials, enabling him to deliver a truly holistic approach to resolving the legal, tax, business, and financial needs of his clients. 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, and high net worth individuals. He also focuses his practice on a wide variety of services associated with owning, managing, and preserving businesses and wealth, including asset protection, estate and succession planning, sensitive wealth transfers, and philanthropic planning.

Mr. Frost is admitted to practice before the U.S. Court of International Trade and practices before U.S. Customs and Border Protection. He assists businesses in navigating the increasingly complex landscape of trade regulation, customs compliance, and tariff strategy. With tariff policy shifting rapidly under executive authority, including matters arising under the International Emergency Economic Powers Act (IEEPA), Mr. Frost helps importers, exporters, and businesses with global supply chains understand their tariff exposure, challenge improper tariff classifications, and develop proactive strategies to manage costs and maintain compliance. His trade practice encompasses tariff classification disputes, CBP rulings, protests and appeals, IEEPA tariff matters, and import compliance planning.

Since March 2020, Frost Law has been heavily involved in providing legal advice related to pandemic-related aid, including the Employee Retention Credit (ERC) and Paycheck Protection Program (PPP). With extensive experience advising on the ERC since its inception, Frost Law is uniquely positioned to help businesses dealing with uncertainties or tax controversies related to this credit. The firm provides legal advice related to ERC audits, IRS appeals, and tax litigation, as well as second opinions and legal opinions on ERC eligibility. Mr. Frost is representing clients in litigation related to ERC claims on a variety of issues including disputes with Professional Employer Organizations (PEOs).

Other Outstanding Achievements:

Glen 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.

Glen 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.

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

Glen 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. Glen has testified as an expert witness in the United States District Court relating to criminal tax sentencing.

Glen 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.

Glen 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.

Glen 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

U.S. Court of International Trade
Supreme Court of the United States of America
Maryland
Florida
District of Columbia
Virginia
Pennsylvania
Arizona
Court of Appeals of Maryland
U.S. District Court District of Maryland
Supreme Court of Florida
U.S. District Court Southern District of Florida
U.S. District Court Middle District of Florida
U.S. District Court Northern District of Florida
Supreme Court of Virginia
U.S. District Court Eastern District of Virginia
U.S. District Court Western District of Virginia
Supreme Court of Pennsylvania
U.S. District Court Eastern District of Pennsylvania
U.S. District Court Western District of Pennsylvania
Supreme Court of Arizona
U.S. District Court District of Arizona
District of Columbia Court of Appeals
U.S. District Court for the District of Columbia
U.S. Court of Appeals for the District of Columbia Circuit
U.S. Court of Federal Claims
U.S. Tax Court
U.S. Court of Appeals 4th Circuit
U.S. Court of Appeals for the Federal Circuit
U.S. District Court District of Colorado
U.S. District Court of Nebraska
U.S. District Court District of New Mexico
U.S. District Court for the Eastern District of Wisconsin
U.S. District Court for the Western District of Wisconsin

Education

University of Baltimore School of Law, Baltimore, Maryland
LL.M.
Major: Taxation
University of Baltimore School of Law, Baltimore, Maryland
J.D. cum laude
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

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

Honors and Awards

Selected to Super Lawyers Maryland Rising Stars, 2013-2023
AV Rated By Martindale Hubbell, 2019
Best Lawyers, 2023-2026
Super Lawyers, 2024-2025

Professional Associations and Memberships

American Citizens Abroad, Associate Legal Counsel
American Association of Attorney-Certified Public Accountants, Lifetime Member, Audit Advisory Committee
International Bar Association, Business Crime Section
Maryland State Bar Association, Chair of the Tax Section
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
American Citizens Abroad Global Foundation, President

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