Patrick W. Martin is a U.S. tax lawyer licensed in Washington, D.C., Texas and California and specializes in international tax and related international law-matters. Mr. Martin is the partner in charge of the Tax Team with the law firm of Procopio et al LLP where he practices exclusively in international tax.
He was identified by his peers in the Best Lawyers in America® – 2015, 2016, 2017 (Tax Law)
He is the immediate Past Chair of the Taxation Section and previously a chair of the International Tax Committee of the State Bar of California, Taxation Section. He was awarded the V. Judson Klein Award by the Taxation Committee of the State Bar of California in 2010. He received his law degree, J.D. from the University of San Diego School of Law, where he received the distinguished alumni award in 2013. He passed the Certified Public Accountant’s exam in the 1980s, previously worked for the Internal Revenue Service, and studied postgraduate law studies in international business transactions at the Escuela Libre de Derecho, in Mexico City in the 1990s.
He has advised clients for more than two decades regarding the U.S. international tax and related tax consequences of renouncing U.S. citizenship or abandoning lawful permanent residency.
He also regularly represents taxpayers before the IRS in international tax audits and litigates against the IRS vis-a-vis the Office of Chief Counsel lawyers of the IRS (in U.S. Tax Court) and attorneys from the Tax Division, Department of Justice (in U.S. District Court and the U.S. Court of Federal Claims). Reach him at 619.515.3230 or email@example.com