Matthew C. Hicks is an associate in Caplin & Drysdale's Washington, D.C. office. He joined the firm in 2007.
Services
Mr. Hicks advises and defends clients in a wide variety of federal tax disputes throughout the nation, including:
- Complex civil tax shelter proceedings involving summons enforcement actions, injunctions, refund actions, and potential criminal prosecutions
- Voluntary disclosures, including disclosures of undeclared foreign bank and financial accounts
- Civil and criminal failures to pay over employment taxes to the IRS
- Disciplinary actions with the IRS Office of Professional Responsibility
- IRS challenges to conservation easements
Highlights
Before joining Caplin & Drysdale, Mr. Hicks was a Trial Attorney for the U.S. Department of Justice, Tax Division. While there, he litigated refund suits, summons enforcement actions, and TEFRA partnership issues in federal district courts and the Court of Federal Claims. In addition, Mr. Hicks was the lead attorney in a federal multidistrict refund action, and he served as one of the Tax Division's resident authorities on the discovery of electronically stored information.
Mr. Hicks is also known for his work on Jade Trading v. United States, 80 Fed. Cl. 11 (2007), a Son of BOSS tax shelter case that resulted in a three-week bench trial, a win for his client, and the perjury conviction of a witness questioned by Mr. Hicks.
Professional Activities
Mr. Hicks speaks before many professional associations and conferences. His recent engagements include:
- Speaker, Circular 230's Range of Disciplinary Sanctions: How Bad Can It Get & How Is It Determined?, American Bar Association, Section of Taxation, Standards of Tax Practice, Midyear Meeting, San Diego, February 2012
- Speaker, The Practical Impact on Enrolled Agents of the 2011 Changes to Circular 230 and the IRS's Tax Return Preparer Initiative, BNA Tax & Accounting Webinar, December 2011
- Speaker, Reports of Subcommittees on Important Developments, American Bar Association, Section of Taxation, Civil and Criminal Tax Penalties, Joint Fall CLE Meeting, Denver, October 2011
- Speaker, The 2011 Amendments to Circular 230: What Tax Practitioners Need to Know, BNA Tax & Accounting Webinar, October 2011
- Speaker, The 2011 Amendments to Circular 230: What's Ahead, BNA Tax and Accounting's Advisory Board Meeting, New York, July 2011
- Moderator, What Works and What Doesn't? Resolving Tax Disputes in the U.S. and Canada, American Bar Association, Section of Taxation, Court Procedure & Practice Committee, Joint Fall CLE Meeting, Toronto, September 2010
- Panelist, Back to Basics: Tax Litigation, District of Columbia Bar, Taxation Section, New Tax Practitioners Committee and Tax Audits and Litigation Committee, Washington, DC, March 2010
- Moderator, Representing Practitioners in Ethics and Disciplinary Actions, American Bar Association, Section of Taxation, Standards of Tax Practice Committee, Midyear Meeting, San Antonio, January 2010
- Panelist, Atypical Statutes of Limitations Issues, American Bar Association, Section of Taxation, Court Procedure & Practice Committee, Joint Fall CLE Meeting, Chicago, September 2009
- Panelist, E-Discovery & Other Discovery Issues, United States Tax Court Judicial Conference, Galloway, NJ, April 2009
- Chair, E-Discovery in the U.S. Tax Court, Federal Bar Association, 33rd Annual Tax Law Conference, Washington, D.C., March 2009
- Panelist, Tax Shelter Prosecution Update, American Bar Association, Section of Taxation, Civil and Criminal Tax Penalties Committee, 2009 Midyear Meeting, New Orleans, January 2009
- Moderator, E-Discovery: Meeting e-Xpectations and Managing e-Xpenses, American Bar Association, Section of Taxation, Court Procedure & Practice Committee, Joint Fall CLE Meeting, San Francisco, September 2008
Awards & Honors
- Recognized by the Tax Division of the U.S. Department of Justice with Special Act or Service Awards in 2005 and 2007
- Honored by the Internal Revenue Service with the Mitchell Rogovin National Outstanding Support to the Office of Chief Counsel Award in 2007