Matthew C. Hicks joined Caplin & Drysdale in 2007 as an Associate and became a Member of the firm in 2013. A strong advocate for the best interests of his clients, Mr. Hicks represents businesses, financial professionals, and high-net-worth individuals in all matters involving federal tax disputes ranging from sensitive criminal tax fraud investigations to complex civil tax litigation.
Mr. Hicks advises and defends clients in a wide variety of federal tax disputes throughout the country, 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 employment taxes to the IRS; and
- disciplinary actions with the IRS Office of Professional Responsibility.
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.
In 2005 and 2007, Mr. Hicks was recognized by the Tax Division of the U.S. Department of Justice with Special Act of Service Awards. He was also honored by the Internal Revenue Service with the Mitchell Rogovin National Outstanding Support to the Office of Chief Counsel Award in 2007.
Recent Speaking Engagements
Mr. Hicks speaks before many professional associations and conferences. His recent engagements include:
- Speaker, Civil and Criminal Tax Penalties, American Bar Association, 2014 Joint Fall CLE Meeting, September 20, 2014
- Speaker, Reports of Subcommittees on Important Developments, American Bar Association, 2014 May Meeting, May 10, 2014
- Panelist, Hot Topics: Sentencing, Restitution, Federal Bar Association, 38th Annual Tax Law Conference, February 28, 2014
- Speaker, Civil & Criminal Tax Penalties: Reports of Subcommittees on Important Developments, Sentencing Guidelines, American Bar Association, January 25, 2014
- Speaker, Reports of Subcommittees on Important Developments: Sentencing Guidelines, American Bar Association, September 21, 2013
- Speaker, CLE Ethics, 65th Annual Virginia Conference on Federal Taxation, June 6, 2013
- Panelist, The Proposed (or Final) Amendments to Circular 230, American Bar Association, 2013 Midyear Meeting, January 25, 2013
- Speaker, OVDI: Where Are We and How Did We Get There, The Society of Trust and Estate Practitioners (STEP), Mid-Atlantic Chapter Meeting, December 3, 2012
- Speaker, Reports of Subcommittees on Important Developments, American Bar Association, September 3, 2012
- Speaker, Circular 230's Range of Disciplinary Sanctions: How Bad Can it Get & How is it Determined?, American Bar Association, 2012 Midyear Meeting, February 17, 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, December 1, 2011
- Panelist, Reports of Subcommittees on Important Developments Regarding Civil and Criminal Tax Penalties - Federal Sentencing Guidelines, American Bar Association, 2011 Joint Fall CLE Meeting, October 22, 2011
- Speaker, The 2011 Amendments to Circular 230: What Tax Practitioners Need to Know, BNA Tax & Accounting, October 13, 2011
- Speaker, The 2011 Amendments to Circular 230: What's Ahead, BNA Tax & Accounting, July 21, 2011
- Moderator, What Works and What Doesn't? Resolving Tax Disputes in the U.S. and Canada, American Bar Association, 2010 Joint Fall CLE Meeting, September 24, 2010
- Moderator, Young Lawyers Panel: Representing Practitioners in Ethics and Disciplinary Actions, American Bar Association, 2010 Midyear Meeting, January 22, 2010
- Speaker, Statutes of Limitations Issues, American Bar Association, September 24, 2009
- Moderator, E-Discovery: Meeting e-Xpectations and Managing e-Xpenses, American Bar Association, September 11, 2008