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.
HighlightsBefore 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.
Mr. Hicks speaks before many professional associations and conferences. His recent engagements include:
- Speaker, Reports of Subcommittees on Important Developments, Sentencing Guidelines, American Bar Association, Section of Real Property, Trust & Estate Division's 2013 Joint Fall Meeting, San Francisco, September 2013
- Speaker, The Proposed (or Final) Amendments to Circular 230, American Bar Association, Section of Taxation, Standards of Tax Practice, Midyear Meeting, Orlando, January 2013
- Speaker, OVDI: Where Are We and How Did We Get There?, The Society of Trust and Estate Practitioners, STEP Mid Atlantic Meeting, Washington, D.C., December 2012
- Speaker, Reports of Subcommittees on Important Developments, American Bar Association, Section of Taxation, Civil and Criminal Tax Penalties, Joint Fall CLE Meeting, Boston, September 2012
- 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
Please click here to see a comprehensive list of Mr. Hicks' speaking engagements.
Awards & Honors
- Recognized in the 2013 edition of The Legal 500 for his work in Tax Controversies
- 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