Glen Frost

Managing Partner

Location: Annapolis Office
Phone: 717-251-5029
Fax: 888-235-8405
Email: Contact Us

Glen is the Managing Partner of Frost Law, 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). Glen manages a team of attorneys, certified public accountants, enrolled agents, former IRS employees, certified fraud examiners, and other professionals.

Glen 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. Glen focuses his national and international practices on tax matters, business law matters, and estate planning matters and has been awarded Martindale-Hubbell’s AV Preeminent® Lawyer Rating. Leveraging his experience as a CPA, Glen 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.

Glen’s tax controversy practice includes advising and representing clients in collection, examination, and appeals matters pending before the Internal Revenue Service (IRS). Additionally, Glen represents clients in civil and criminal litigation in the U.S. Tax Court, U.S. District Court, and state courts. Glen 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:

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

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 Appeals for the District of Columbia Circuit Court
U.S. Court of Federal Claims
U.S. Tax Court
U.S. Court of Appeals 4th Circuit
U.S. Court of Appeals Federal Circuit
U.S. District Court Northern District of Florida
U.S. District Court District of Colorado
U.S. District Court of Nebraska
U.S. District Court District of New Mexico

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 2013-2019
AV Rated By Martindale Hubbell 2019

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
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