Josh O. Ungerman
Mr. Ungerman specializes in tax matters and tax litigation. He has been involved with both domestic and international tax disputes in the United States Tax Court, the United States District Courts, and the United States Bankruptcy Courts. The tax matters in which Mr. Ungerman is involved are typically very complex from both a factual and legal perspective. These matters often require legal and accounting skills. Mr. Ungerman is also a Certified Public Accountant.
Mr. Ungerman is often requested to intervene in matters where the IRS has instituted an examination of an individual or entity. In other cases, the IRS has already targeted an individual or company for intensive scrutiny. Such scrutiny is unwarranted in certain cases, and the IRS must cease its activities. On the other hand, an IRS investigation occasionally leads to criminal tax charges or allegations of other business crimes such as mail fraud, wire fraud, or money laundering. Mr. Ungerman's white-collar criminal practice ranges from the FBI's pre-indictment investigations through indictment and trial in Federal District Court.
Prior to joining the firm in 1994, he was a civil prosecutor for the Internal Revenue Service, Dallas District Counsel office. He was also a Special Assistant United States Attorney for the Department of Justice in Dallas during his time as a civil prosecutor. Prior to becoming an IRS attorney of a special assistant U.S. attorney, he served as a law clerk to the Honorable Carolyn M. Parr at the United States Tax Court in Washington, D.C.
Mr. Ungerman is a frequent speaker on tax topics including exams, IRS estate tax strategies, tax shelter defense, recent tax legislation, IRS criminal tax investigation techniques, and state tax controversy issues. Mr. Ungerman is quoted in BNA's Daily Tax Report on August 15, 2011 in an article titled, "Taxpayers Fear Disclosing Offshore Assets As Deadline Approaches, Practitioners Say." He is quoted in an article, "Applying Mayo, Federal Circuit Defers to Controversial Overstated Basis Regulation, by Jeremiah Coder in Tax Notes by Tax Analysts, March 14, 2011 and also in the article, "Seventh Circuit Overturns Tax Court on Gross Income Omission" by Jeremiah Coder in Tax Notes by Tax Analysts, January 31, 2011. Alan K. Davis and Josh O. Ungerman published an article, "An Untaxing Year" in the December 20, 2010 Texas Lawyer, Vol. 26., No. 38. Josh O. Ungerman is quoted in an article, "IRS Withdraws 'John Doe' Summons Against UBS Over Tax Fraud Allegations" by Daniel Pruzin (Geneva) and Alison Bennett (Washington) in the Daily Tax Report, November 17, 2010. Mr. Ungerman was quoted in three Tax Practice articles (published weekly by TaxAnalysts) on May 24, 2010, "IRS Undeterred After Tax Court's Intermountain Decision", April 12, 2010, "IRS Help for Struggling Taxpayers Contrasts With Enforcement Push" and on April 5, 2010, "Federal Circuit Overturns Penalty Determination in Jade Trading". Mr. Ungerman is also quoted in an article published on taxanalyst.com entitled, "Swiss Agree to Expedite Processing of 4,450 UBS Accounts Under Treaty Request" by David D. Stewart on August 20, 2009. He was also quoted in an article on bloomberg.com entitled, "Billionaire Tax Felon Says UBS Lied in Pledge to Report to IRS" by David Voreacos on June 9, 2009. Another article he was quoted in was published on moneylaundering.com entitled, "Uptick in Tax Evasion Disclosures Mean More Bank Investigations, Say Attorneys" by Matt Squire on November 5, 2008. Mr. Ungerman is quoted in the book, “The Cheating of America: How Tax Avoidance and Evasion by the Super Rich Are Costing the Country Billions–and What You Can Do About It" by Charles Lewis and Bill Allison and the Center for Public Integrity.
Mr. Ungerman was admitted to practice in Texas in 1990.
Education
- J.D., Southern Methodist University School of Law, 1990
- Board of Editors, Southwestern Law Journal
- B.B.A., University of Texas at Austin, 1987
Bar Admissions
- State Bar of Texas
Professional Associations and Memberships
- Dallas Bar Association
- Past Chair, Tax Section
- State Bar of Texas
- Past Chair, Tax Controversy committee
- American College of Tax Counsel
- Member
- American Bar Association
- Member, Civil and Criminal Tax Penalties committee
- Chair, IRS Investigations and Practices subcommittee, Tax Section on Civil and Criminal Tax Penalties
- American Institute of Certified Public Accountants
- Texas Society of Certified Public Accountants
- Dallas CPA Society
- Tax committee
- New York University School of Continuing and Professional Studies
- Planning Committee Member, 2nd Annual Tax Controversy Forum
- UCLA Extension, Business, Management, and Legal Programs
- Planning Committee Member, 25th Annual Tax Controversy Institute
Past Employment
- Civil Prosecutor, Internal Revenue Service, Dallas District Counsel office
- Special Assistant United States Attorney, Department of Justice, Dallas
- Law Clerk, Honorable Carolyn M. Parr, United States Tax Court, Washington, D.C.
Honors and Awards
- Texas Super Lawyers, Texas Monthly and Law and Politics Magazine, 2003 through 2011
- Best Lawyer Under 40, D Magazine, 2004 and 2005
- Best Business Lawyers, D Magazine, 2009, Tax Law
- Best Lawyers, D Magazine, 2008 & 2011, Tax Law
Publications
- "Proposed Schedule Targets Uncertain Tax Positions", In-House Texas, (An ALM Publication), Volume 25, No. 48, March 1, 2010
- "Government Loses Sham-Transaction Criminal Tax Case in the Virgin Islands", The American Bar Association, Criminal Justice Section Newsletter, Volume 17, Issue 3, Spring 2009
- “The IRS is Regularly Auditing Taxpayers Again", Dallas Bar Association Headnotes, Volume 32, Number 11, November 1, 2008
- “The IRS Is Looking For Non-Compliant Taxpayers With Foreign Interests: Is Your Taxpayer One Of Them?”, The Practical Tax Lawyer, Volume 22, Number 3, Spring 2008 (published four times a year by American Law Institute-American Bar Association Continuing Professional Education in cooperation with the ABA Section of Taxation)
- “Important Tax Controversy Developments”, Texas Tax Lawyer
- “Voluntary Disclosure and IRS Attacks on Offshore Credit Cards”, Corporate Business Taxation Monthly
- “When IRS Criminal Special Agents Show up at Your Client's Door", Dallas Bar Association Headnotes, Volume 29, Number 2, March 1, 2005
- “Foreign Distrust: Cayman Island Crackdown Reveals IRS Concern”, Texas Lawyer
- “Texas Sales Taxes on Construction-Why Can’t Anybody Get It Right?”, Texas Tax Lawyer
2012 Speaking Engagements
- East Texas Estate Planning Council, Tyler – 1/4/12
- Dallas CPA Society, Dallas – 2/9/12
2011 Speaking Engagements
- American Association of Attorneys-Certified Public Accountants, Inc., Dallas – 3/2/11
- Taxation and Estate Planning Update for Professionals Seminar sponsored by Texas Bank and Trust, Tyler – 5/4/11 and 5/18/11
- IRS Nationwide 2011 Tax Forum sponsored by the Internal Revenue Service, Dallas – 7/26-28 2011
- Panhandle Chapter/TSCPA Tax Institute, Amarillo – 8/24/11
- Texas Bankers Association 2011 Estate Administration Seminar, San Antonio – 9/30/11
- American Bar Association Section of Taxation and Trust & Estate Division of Real Property Trust & Estate Law 2011 Joint Fall CLE Meeting, Denver, CO – 10/22/11
- 13th Annual Meadows Collier Taxation Conference, Dallas – 10/25/11
- 2011 National Tax Meeting - Hein & Associates LLP, Denver, CO – 11/3/11
- Austin Chapter/TSCPA Annual Tax Conference, Austin – 11/14/11
- 58th Annual Texas CPA Tax Institute, San Antonio – 11/17/11 and 11/18/11
- 28th Annual National Institute on Criminal Tax Fraud, Las Vegas, NV – 12/1/11
2010 Speaking Engagements
- ABA Section of Taxation 2010 Midyear Meeting, San Antonio – 1/23/10
- Central Texas Estate Planning Council, Austin – 2/23/10
- Dallas CPA Society Free CPE Day 2010, Dallas – 5/4/10
- Texas Bank and Trust Annual Taxation and Estate Planning Update for Professionals Seminar, Tyler & Longview – 5/12/10 & 5/26/10
- Central Texas Chapter/TSCPA CPE Expo, Waco – 5/20/10
- 28th Annual SBOT Advanced Tax Law Course, Dallas – 8/26/10
- American Bar Association 2010 Joint Fall CLE Meeting, Section of Taxation, Toronto, Canada – 9/25/10
- East Texas Estate Planning Council, Tyler – 10/6/10
- Texas Bankers Association Estate Administration Seminar, Dallas – 10/15/10
- 12th Annual Meadows Collier Taxation Conference, Dallas – 10/26/10
- Southwest Practice Management Group, Williamsburg, VA – 11/1/10
- Austin Chapter/TSCPA Annual Tax Conference, Austin – 11/4/10
- American Bar Association – National Institute on Criminal Tax Fraud, San Francisco, CA – 12/2/10
- 2010 TSCPA CPE Expo, Houston & Arlington – 12/6/10 & 12/9/10
2009 Speaking Engagements
- Texas Bank and Trust Annual Taxation and Estate Planning Update for Professionals Seminar, Longview & Tyler – 5/20/2009 & 5/27/09
- Dallas Bar Association Joint Meeting of the Tax & International Sections, Dallas – 7/6/09
- 2009 IRS Nationwide Tax Forum sponsored by the Internal Revenue Service, Dallas - 9/8/09 & 9/9/09
- American Bar Association Tax Section 2009 Joint Fall CLE Meeting, Chicago, IL - 9/26/09
- East Texas Estate Planning Council, Tyler – 10/1/09
- DFK/USA Multidiscipline Conference, Fort Worth – 10/21/09
- 11th Annual Meadows Collier Taxation Conference, Dallas – 10/27/09
- 2009 Austin CPA Chapter Annual Tax Conference – 11/3/09
2008 Speaking Engagements
- Dallas CPA Society 4-Hour Tax Seminar, Dallas – 1/31/08
- East Texas Chapter/TSCPA CPE Expo, Tyler – 5/9/08
- Taxation and Estate Planning Update for Professionals Seminar, Longview & Tyler - 5/21/08 & 5/28/08
- 2008 10th Annual San Antonio CPA CE Symposium, San Antonio – 8/12/08
- 26th Annual Advanced Tax Law Course, Dallas, - 8/28/08
- TSCPA CPE Expo, Houston, San Antonio & Dallas – 12/1/08, 12/4/08 & 12/9/08
2007 Speaking Engagements
- East Texas Estate Planning Council, Tyler – 1/4/07
- Dallas CPA Society's Annual Meeting, Dallas – 1/30/07
- Midland Business & Estate Planning Council, Midland – 5/8/07
- Taxation and Estate Planning Update for Professionals, Longview & Tyler – 5/16/07 & 5/23/07
- American Bar Association Tax Section Annual Meeting, San Francisco, CA – 8/10/07
- Corpus Christi Estate Planning Council, Corpus Christi – 10/18/07
- 9th Annual Meadows Collier Taxation Conference, Dallas – 10/23/07
- IIR Annual International Trusts Congress, London, England – 12/4-5/07
2006 Speaking Engagements
- East Texas Estate Planning Council, Tyler – 2/2/06
- ABA Section of Taxation 2006 Midyear Meeting, San Diego, CA – 2/4/06
- North Texas Estate Planning Council, Wichita Falls – 2/23/06
- Taxation and Estate Planning Update for Professionals, Tyler & Longview – 5/10/06 & 5/24/06
- North American Petroleum Accounting Conference, Dallas – 5/19/06
- 8th Annual Meadows Owens Taxation Conference, Dallas – 10/24/06
- IIR Annual International Trusts Congress, London, England – 12/5-6/06
