Overview

Matt's practice covers a wide range of tax-related areas, including estate planning and business succession, foreign bank account reporting (FBAR) and related issues, entity taxation, exempt organizations, and representation of clients before the Internal Revenue Service and U.S. Tax Court.

Matt formerly served as an attorney-advisor to Judge Herbert L. Chabot of the U.S. Tax Court, and, in addition to Cleveland, has practiced in Honolulu, Hawaii, and Washington D.C.

Matt has spoken nationally on various tax and estate planning related topics. He is a Fellow of both the American College of Trust and Estate Counsel (ACTEC) and the American College of Tax Counsel (ACTC), and was named Best Lawyers' Cleveland Tax Law "Lawyer of the Year" (2013), Tax Litigation and Controversy (2014-2015, 2017), and Trusts and Estates (2018). Matt is listed in The Best Lawyers in America in the areas of Tax-Litigation & Controversy and Trusts & Estates, and is named to the Ohio Super Lawyers list, where he ranks in the Top 100 Lawyers in Ohio and Top 50 Lawyers in Cleveland.

In his free time, Matt represents the nation's small businesses with the Small Business Council of America (SBCA), the voice of privately-owned business in Washington, D.C. on income and estate tax, benefits and health care matters. He has served for many years as the SBCA's Vice-President of Legislation, and testified in 2007 at the invitation of the U.S. Senate Finance Committee on tax relief for small businesses. Since 2012, Matt has served as CEO of the SBCA.

Practices

    • Handles and assists in representation of individual and business clients in tax-related planning, including choice of entity, business succession, estate, charitable giving, exempt organizations and controversy with Internal Revenue Service.
    • Provides advice and representation concerning foreign bank account reports (FBAR) and foreign information returns.
  • Education

    • Case Western Reserve University School of Law, J.D., cum laude, 1987
    • Williams College, B.A., 1984
    • New York University, LL.M. in Taxation, 1988

    Admissions

    • State of Ohio
    • U.S. Tax Court
  • Professional Affiliations

    • American College of Trust and Estate Counsel (ACTEC)—Fellow (2009-Present)
    • American College of Tax Counsel (ACTC)—Fellow (2016-Present)
    • Small Business Council of America (SBCA)—CEO & Vice President of Legislation (2006-Present)
    • American Bar Association, Tax, Real Property Probate Trusts and Estates (RPTE) Sections—Member
    • Cleveland Metropolitan Bar Association, Tax and Estate Planning Sections—Member
    • District of Columbia Bar Association—Member
    • Hawaii State Bar Association, Tax Section—Former Head of Exempt Organizations Committee (1992-1994)
    • J. Edgar Murdock U.S. Tax Court Inn of Court—Member (1997-2001)
    • Ohio State Bar Association, Tax and Estate Planning Sections—Member
    • Estate Planning Council of Cleveland—Member
    • Tax Club of Cleveland—Member
    • Cleveland Tax Institute—Vice Chair (2019); Incoming Chair (2020)
    • Cleveland Estate Planning Institute—Curriculum Committee
    • National Defined Contribution Council Social Security Task Force—Member (1998-1999)

    Community Involvement

    • People International, Inc.—Director (1990-Present)
    • Jewish Community Federation of Cleveland—Chair; Donor-Advised Funds Committee; Member; Endowment Fund; Government Relations and Professional Advisory Committees; Chair, 34th Annual Charitable Tax Seminar (2006)
    • IRS Compliance 2000 Program—Volunteer Counselor (1992-1994)
    • Low Income Taxpayer Return Preparations Clinics, Baltimore, MD—Volunteer Preparer
    • Best Lawyers' "Lawyer of the Year" in Tax Law in Cleveland (2013; 2020)
    • Chambers USA High Net Worth Guide, Band 1 (2018; 2019)
    • Named to the Ohio Super Lawyers list (2006-2019); Ohio Super Lawyers Top 50 in Cleveland (2017-2019)
    • Named to The Best Lawyers in America in the areas of Tax-Litigation & Controversy; Tax; and Trusts & Estates (2009-2019)
    • Best Lawyers' "Lawyer of the Year" in Trusts & Estates in Cleveland (2018)
    • Best Lawyers' "Lawyer of the Year" in Tax-Litigation & Controversy in Cleveland (2014; 2015; 2017)
    • AV Preeminent Peer-Review Rated—Martindale-Hubbell
    • Recipient of the Distinguished Estate Planner Award from the Estate Planning Council of Cleveland (2010) 
    • Recipient of Exceptional Service Award from the Estate Planning Council of Cleveland (2010)
    • Recipient of the Connie Murdoch Award from Small Business Council of America (SBCA) (2007)
    • Testified by invitation before full U.S. Senate Finance Committee to suggest types of tax relief for small businesses (2007)
    • "WTF—What's the FBAR, and Why This FACTA? Why Your Clients (and You) Need to Know About Foreign Account Reporting," Probate Law Journal of Ohio (September/October 2014)
    • "Selected Developments in Estate Planning—Fall 2007-2008," Probate Law Journal of Ohio (September/October 2008)
    • "Federal Tax Developments," Catalyst (OHSCPA, January/February 2008)
    • "Paradise Lost—The Rise (and Further Rise) of MILTON (More Likely Than Not) Standard: Tax Positions, Preparer Penalties and Circular 230," Representing the Professional and Closely Held Business: Tax, Corporate, Securities and Accounting Issues, SN067ALI-ABA 359 (ALI-ABA 2008)
    • "Federal Tax Developments," Catalyst OHSCPA (January/February 2007)
    • Colloquium: "Federal Tax Reform: Is There Change on the Horizon?" Catalyst OHSCPA (March/April 2006)
    • "Listed Transactions and Tax Shelters"— Representing the Professional and Closely Held Business: Qualified Plans, Welfare Benefits and Tax Planning," SH078 ALI-ABA 91 (ALI-ABA 2003)
    • "Congress Has Not Repealed Human Nature—the Continuing Case for Estate Planning," Small Business Council of America Publication (2001)
    • "S Versus C—Tax Considerations in Corporate Choice of Entity," Vol. 2, No. 6 Business Entities 32 (RIA November/December 2000)
    • Author of regular column in DC Advocate, the quarterly newsletter of the National Defined Contribution Council (1995-1998)
    • "Current Developments Panel," Cleveland Metropolitan Bar Association (CMBA) Cleveland Tax Institute (October 2019) 
    • "Voluntary Disclosures and Foreign Account Update," Cleveland Metropolitan Bar Association (CMBA) Cleveland Tax Institute (October 2019) 
    • "Washington Update," Vantage Financial Group's 50th Anniversary Conference, Cleveland, OH (September 2019) 
    • "Federal Tax Legislative Update," 47th Annual Charitable Tax Seminar (Jewish Community Federation of Cleveland), Cleveland, OH (June 2019)
    • "Twelve-O-Who? Choice of Entity after TCJA 2017 and the Role (if any) of §1202 Qualified Small Business Stock," American College of Trusts and Estates Council (ACTEC) 2019 Ohio Fellows Meeting, Columbus, OH (May 2019)
    • "Donor Advised Funds for the Donor-Advisors," Jewish Community Federation of Cleveland, Cleveland, OH (April 2019)
    • "Business and the Current Political Climate," EDGE CEO Roundtable, Independence, OH (March 2019)
    • "Washington Update," Cleveland-Akron Financial Service Professionals (CAFSP), Independence, OH (February 2019)
    • "Legislative Update," (Congressional Joint Committee on Taxation) 2018 Cleveland Tax Institute, Cleveland, OH (November 2018)
    • "Everything You Ever Wanted to Know About Donor Advised Funds (DAFs)...And a Little Bit More," Estate Planning Council of Cleveland, Cleveland, OH (September 2018)
    • "Issues and Trends in Fiduciary Litigation from the Perspective of the Planner and the Litigator," National Trust Closely Held Business Association 2018 Annual Conference, Cleveland, OH (August 2018)
    • "Tax War Stories and What Could Have Been Done to Avoid Them," Joint Meeting of Estate Planning Council of Cleveland and the Tax Club of Cleveland, Cleveland, OH (May 2018)
    • "Legislative and Washington Update," Cleveland-Akron Society of Financial Service Professionals, Independence, OH (March 2018)
    • "Terra Incognita—Choice of Entity After the Tax Act of 2017," Cleveland Tax Institute and Cleveland Metropolitan Bar Association, Cleveland, OH (February 2018)
    • "Prospects for Tax Reform in 2017-2018: Tax Reform, Tax Cuts, or Window Dressing?" ACTEC Great Lakes Regional Meeting, Chicago, IL (December 2017)
    • "Foreign Account Reporting—Rules and Update," Cleveland Tax Institute, Cleveland, OH (November 2017)
    • "Tax Reform and Legislation Update," Ohio Accounting Show, Cleveland, OH (October 2017)
    • "Tax Reform and Legislation Update," Boy Scouts of America 12th Annual Estate Planning Seminar (September 2017)
    • "Post-Trump Election and Legislative and Washington Prospects," ACTEC Southeast Regional Meeting, Atlanta, GA (November 2016)
    • "Foreign Account Reporting—Rules and Update," Ohio State Bar Association, Columbus, OH (November 2016)
    • "Foreign Account Reporting—Rules and Update," Ohio Accounting Show, Cleveland, OH (October 2016)
    • "Federal Legislative Update," Ohio State Bar Association's Marvin R. Pliskin Advanced Probate and Estate Planning Seminar, Columbus, OH (September 2016)
    • “Bitcoin: Tax and Estate Planning Considerations,” Hot Topics for Estate Planners, Cleveland Metropolitan Bar Association, Cleveland, OH (June 2016)
    • "Legislative and Washington Update," Akron Tax Club, Fairlawn, OH (May 2016)
    • "Legislative and Washington Update," Estate Planning Council of Cleveland, Cleveland, OH (March 2016)
    • "The Evolution of Tax Practice," Cleveland Tax Institute, Cleveland, OH (December 2015)
    • "Washington Legislative Update," Mega-Tax Institute, Columbus, OH (December 2014)
    • "Planning for Business Pre-nups, Break-Ups, and Business Succession (Closely Held Business Planning)," Cleveland Tax Institute, Cleveland, OH (December 2014)
    • "Foreign Account Reporting and Disclosures—Update," Ohio Accounting Show, Cleveland, OH (October 2014)
    • "Fame: I Want to Live Forever—Tax Planning for Image Rights, Including the Estate of Michael Jackson v. Commissioner," 2014 Boy Scouts of America 9th Annual Estate Planning Seminar (September 2014)
    • "Washington Update—Legislation and Upcoming Elections," Estate Planning Council of Cleveland, Cleveland, OH (May 2014)
    • "WTF—What's this FBAR and Why this FACTA?" 2014 Ohio ACTEC Meeting, Cleveland, OH (May 2014)
    • "Washington Legislative Update," Mega-Tax Institute, Columbus, OH (December 2013)
    • "FBAR and FACTA Compliance and Enforcement Update," Ohio Accounting Show, Cleveland, OH (October 2013); Cleveland, OH (May 2013)