Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. - Attorneys at Law

Joel N. Crouch

Mr. Crouch is a partner with Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P., specializing in civil and criminal tax controversies.  He represents a broad range of clients, including individual taxpayers, closely-held business enterprises, estates, corporations and tax advisors in all stages of federal civil and criminal tax proceedings.  Over the past 20 years, he has helped his clients resolve hundreds of civil and criminal tax matters, many of which involved sophisticated and complex legal and tax issues, both domestic and international.

Mr. Crouch has extensive experience in resolving tax matters at all stages of a tax dispute including IRS examinations, administrative appeals, and if necessary, litigation in the U.S. Tax Court, the U.S. Court of Federal Claims and U.S. District Courts.  Mr. Crouch has tried civil cases in the U.S. District Court, the U.S. Court of Claims and U.S. Tax Court.  He has also successfully argued cases at the U.S. Court of Appeals for the Fifth Circuit and represented tax clients in cases before the United States Supreme Court.  Mr. Crouch has also tried criminal cases in the U.S. District Court.  In partnership litigation, he has been involved in challenging IRS positions on the enforceability of several federal regulations, the applicable statute of limitations and application of penalties.

As a board certified tax lawyer by the Texas Board of Legal Specialization, Mr. Crouch has intimate knowledge of the tax laws, regulations, accounting standards and developments within the IRS and other federal government agencies.  His specialized knowledge and experience allows him to effectively advocate on behalf of his clients in litigation against the federal government.  He has represented accountants and attorneys in civil promoter examinations and criminal investigations arising from their involvement in structured transactions.  He has successfully navigated these investigations so that his clients’ exposure to penalties and criminal prosecution has been eliminated or significantly reduced.

Mr. Crouch has been recognized as one of the best in his field by Texas Monthly and Law and Politics magazines by being named a Texas Super Lawyer from 2003 through 2011.  He is a frequent speaker on both substantive and procedural tax issues for both legal and accounting professionals.  Topics include Tax Shelter Defense, IRS Examinations, Appeals, Litigation and Collection Strategies, IRS Criminal Investigations, IRS Offshore Activities, IRS Focus on Tax Professionals, Employment Classification, IRS penalties, and Litigating Partnership Tax Cases. Mr. Crouch authored an article, Take Two: IRS Voluntary Disclosures and The Offshore Disclosure Initiatives originally published in the April 2011 issue of BarTabs published by the Collin County Bar Association. 

Education

• J.D., University of Texas School of Law, 1988
• B.A., Southern Methodist University, 1985

Bar Admissions

• State Bar of Texas

Professional Associations and Memberships

• American Bar Association, Taxation
  • Member, Court Procedure and Practice Committee
  • Member, Standards of Tax Practice Committee
  • Member, Civil and Criminal Penalties Committee
  • Member, Administrative Practice and Procedures Committee
• State Bar of Texas
  • Member, Section of Taxation
• The College of the State Bar of Texas
  • Member
• Dallas Bar Association
  • Tax Section Council, 2005-2006
• Dallas Bar Foundation
  • Fellow
• Collin County Bar Association
  • Member
• Plano Symphony Orchestra
  •  Board of Directors, Secretary and Treasurer
• St. Andrews United Methodist Church
  • Administrative Council - Chairman
  • Building Committee
• Willow Bend Home Owners Association
  • Board Member
  • Secretary

Honors and Awards

• Texas Super Lawyers, Texas Monthly and Law and Politics Magazine, 2003 through 2011

Publications

• "Is Three Times a Charm? The IRS Announces a Third Offshore Voluntary Disclosure Initiative", February 2012 Issue of BarTabs published by the Collin Country Bar Association
• “6 Keys to Avoiding Section 6701 Penalties”, The Value Examiner, May/June 2006 Issue, National Association of Certified Valuation Analysts
• “Take Two: IRS Voluntary Disclosures and The Offshore Disclosure Initiatives”, April 2011 Issue of BarTabs published by the Collin County Bar Association 
• “Avoiding Criminal Tax Problems: Voluntary Disclosure”, Originally published in Headnotes, Vol. 36, No. 5, May 1, 2011, page 9 (published monthly by the Dallas Bar Association)

2012 Speaking Engagements

• Corpus Christi Chapter/TSCPA, Corpus Christi, "How to Make Sure Your Client Does Not Have IRS Employment Tax Problems" – 1/13/12 
• Montgomery Coscia Greilich LLP, Dallas, "Current Trends in IRS Examinations and Appeals" – 4/23/12 

2011 Speaking Engagements

• Denton Bar Association, Denton, "Divorce and Separation:  A 'Taxing' Experience" – 1/4/11 
• Dallas Bar Association Tax Section, Dallas, "The Changing Relationship Between Taxpayers and the IRS Examination Division" – 2/7/11
• Dallas Collaborative Law Group, Dallas, "Tax Issues in Divorce and Separation" – 4/21/11 
• Taxation and Estate Planning Update for Professionals Seminar sponsored by Texas Bank and Trust, Tyler,  "Don't Give Up on Family Limited Partnerships (FLPs)" – 5/4/11 
• Taxation and Estate Planning Update for Professionals Seminar sponsored by Texas Bank and Trust, Longview,  "Don't Give Up on Family Limited Partnerships (FLPs)" – 5/18/11 
• Wichita Falls Chapter/TSCPA,  Wichita Falls, "What are our Friends at the IRS Doing to us Now?" – 5/25/11 
• Dallas CPA Society's Continuing Education Day Conference, "Resolving Conflicts Through the IRS Taxpayer Advocate's Office" –  5/26/11
• Fort Worth Chapter/TSCPA Tax Institute,  Fort Worth, "The IRS and the Tax Professional: Friends or Foes?" – 8/4/11 
• 13th Annual Meadows Collier Taxation Conference, Dallas, "The Offshore Voluntary Disclosure Initiative is Done: Now What?" – 10/25/11
• Accounting Continuing Professional Education Network (ACPEN) Live Webcast, Dallas – 10/26/11
• Rio Grande Valley Chapter/TSCPA Expo, South Padre Island, "The Changing Relationship between Taxpayers and the IRS Examination Division" –  10/28/11
• Dallas Bar Association - Tort & Insurance Practice Section, Dallas, "The CPAs Continuing Role in Family Limited Partnerships" and "Compliance Issues for U.S. Partnerships with Foreign Partners and U.S. Partners in Foreign Partnerships" – 11/1/11
• Austin Chapter/TSCPA Annual Tax Conference, Austin, "Practical Suggestions and Traps to Avoid When Working with the IRS" – 11/14/11
• TSCPA CPE Expo, "The Evolving Relationship Amongst the IRS, Taxpayers and Tax Professionals" – 12/1/11- San Antonio, 12/5/11-Arlington and 12/8/11-Houston

2010 Speaking Engagements

• National Constitution Center Audio Conferences, Dallas, "Tax Disputes Before the IRS: Audit, Appeal & Tax Litigation" – 2/17/10 & "IRS Criminal Tax Investigations:  Successfully Representing Your Client" – 6/15/10
• San Angelo Chapter/TSCPA, San Angelo,  "Circular 230" – 5/19/10
• Central Texas Chapter/TSCPA CPE Expo, Waco, "Tax Disputes Before the IRS: Audit, Appeal and Tax Litigation" – 5/20/10
• Fort Worth Chapter-American Society of Women Accountants, Ft. Worth, "Current Trends in IRS Examinations and Appeals" – 5/26/10
• Comerica Bank Counsel, Dallas, "Family Limited Partnership Update" – 8/5/10
• Panhandle Chapter/TSCPA MIGI Conference, Amarillo, "Employment Tax Law" – 10/21/10
• 12th Annual Meadows Collier Taxation Conference, Dallas, "IRS Alternative Resolution Options" – 10/26/10
• National Constitution Center Audio Conferences, Dallas, "Tax Disputes Before the IRS: Audit, Appeal & Tax Litigation" – 11/3/10
• Tax Executives Institute Dallas Chapter, Dallas, "The Changing Relationship Between Taxpayers and the IRS Examination Division" – 11/16/10
• TSCPA CPE Expo, San Antonio, Houston & Arlington, "Judicial Update: What's Happening in the Courts?" – 12/3/10, 12/7/10 & 12/10/10

2009 Speaking Engagements

• ABA Section of Taxation 2009 Mid-Year Meeting (Civil & Criminal Tax Penalties), New Orleans, LA, "Experts on 'Legal' Matters" – 1/10/09
• Estate Planning Council of Central Texas, Austin, "IRS Examinations of Estate & Gift Tax Returns" – 1/29/09
• Corpus Christi Chapter/TSCPA 51st Annual Tax Conference, Corpus Christi, "Preparer Beware: Circular 230 and the New Section 6694 Penalty" and "The IRS is Currently Auditing Taxpayers Again: What Issues Will the IRS Likely Raise During your Next Audit?" – 2/3/09
• National Constitution Center Audio Conferences, Dallas, "The Nuts & Bolts of IRS Practice: Audit, Appeal & Tax Litigation" – 2/11/09 & 9/16/09
• Dallas Bar Association Family Law Section, Dallas, "Update on Tax Issues in Divorce and Separation" – 4/8/09
• National Constitution Center Audio Conference, Dallas, "Tax and Divorce: What You Need to Know" – 5/13/09
• Dallas Bar Association Family Law Section, Dallas, "Update on Tax Issues in Divorce and Separation" (Part II) – 7/8/09
• San Antonio Chapter/TSCPA CE Symposium, San Antonio, "IRS Examinations/Appeals" – 8/20/09
• National Constitution Center Audio Conference, Dallas, "Preserving the Benefits of Family Limited Partnerships: What You Need to Know Now" – 9/16/09
• Accounting Continuing Professional Education Network (ACPEN) Live Webcast, Dallas, "Partnership and LLCs Update" – 10/21/09
• 11th Annual Meadows Collier Taxation Conference, Dallas, "Traps to Avoid When Dealing with the IRS"  – 10/27/09
• Wichita Falls Chapter/TSCPA, Wichita Falls, "IRS Examinations/Appeals" – 11/12/09
• Fort Worth Chapter/TSCPA Monthly Member Meeting, Fort Worth, "Current Trends in IRS Examinations and Appeals" – 11/19/10
• TSCPA CPE Expo, Houston, San Antonio & Arlington, "What are our 'Friends' at the IRS Doing Today?" – 12/1/09, 12/4/09 & 12/9/09

Civil Tax Controversies Representation Matters

• Represented client in appeal to the U.S. Supreme Court regarding the IRS attempt to invoke a six year statute of limitations.
• Represented client in an appeal to the U.S. Fifth Circuit regarding the IRS attempt to impose a substantial penalty.
• Represented client in an appeal to the U.S. Fifth Circuit and successfully argued that the IRS cannot invoke a six year statute of limitations.
• Represented client in a successful challenge to the IRS' attempt to retroactively apply a Treasury regulation.
• Represented client in successfully resolving issues regarding unfiled payroll tax returns for multiple years.
• Represented numerous clients through the IRS Offshore Voluntary Disclosure initiatives and other voluntary disclosure programs.
• Represented family in challenge to IRS disallowance of tax benefits and prepared imposition of penalties.
• Represented estate in an IRS challenge to the value of interest in a closely-held business.  Successfully settled case for significantly less than the IRS’s proposed assessment.
• Represented a client in IRS challenge to losses arising from investment in distressed assets.
• Represented attorney in a challenge to IRS summons for records related to attorney’s client’s offshore activities.
• Represented numerous clients in tax shelter examinations and civil litigation.
• Represented clients in IRS attempt to reclassify losses associated with horse and cattle activities as hobby losses under IRC § 183.
• Represented clients in IRS challenges to classification of independent contractors versus employees.
• Represented numerous tax professionals under investigation for alleged ethical and IRS Circular 230 violations.
• Represented large public company in an IRS challenge to deduction of expenses related to merger with competitor.
• Represented owner and closely-held business in IRS examination of issues related to change in accounting method.
• Represented client in IRS attempt to impose penalties during litigation of civil tax matter.  Successfully convinced court that the government could not propose penalties.
• Represented client in connection with IRS challenge to losses arising from failed tender offer for a foreign publicly-traded company.
• Represented numerous estates in IRS challenges to the valuation of closely-held businesses and estate planning vehicles fractionalizing ownership and control.
• Represented numerous estates in IRS challenges to family limited partnerships involving IRC §§ 2703, 2704 and 2036 and other substance-over-form attacks.

White Collar and Criminal Tax Controversies Representation Matters

• Represented a CPA subject of an investigation by the Tax Inspector General's Office and negotiated a resolution involving no criminal charges.
• Hired by client post-indictment in mail and wire fraud case and convinced the government to dismiss the indictment before trial.
• Successfully avoided criminal prosecution and civil fraud penalties for numerous taxpayers in civil IRS examinations and IRS administrative proceedings with high risk of civil fraud penalties, criminal prosecution or both.
• Represented numerous clients in making voluntary disclosures to the IRS regarding unfiled tax returns, substantiation tax issues and offshore activities to avoid criminal prosecution.
• Represented large national corporation in investigation of potential environmental criminal violations.  Convinced the government that no criminal charges should be brought.
• Represented an attorney in an IRS investigation of failure to file tax returns.
• Represented a hospital chain in a healthcare fraud investigation following the execution of search warrants based on allegations made by a qui tax relation.
• Represented a real estate investor indicted for tax fraud associated with losses for investment in bank-related real estate.  The client was acquitted on all counts.
• Represented a banker indicted for allegedly failing to disclose relationship to borrowers who later defaulted on loan.  The client was acquitted on all counts.