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Patrick W. Martin

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Education

University of San Diego School of Law, JD, Thomas Moore scholar, 1992

Studied (International Law, Regimen Jurídico de Los Negocios Internacionales en México), La Escuela Libre de Derecho

Honors

Best Lawyers in America® - Tax Law, 2015-2025

Martindale-Hubbell AV Preeminent Rating

Former Chair of State Bar of California, Taxation Section (Executive Committee)

Founder of International Tax Practice at California-based law firm (25 years)

Distinguished Alumni Award, University of San Diego School of Law, 2014

V. Judson Klein Award, The State Bar of California, 2010

Texas Bar Foundation

Bar Admissions

California

Texas

Washington, D.C.

Court Admissions

Supreme Court of the U.S.

Profile

With more than 30 years of legal experience, Patrick Martin’s practice focuses on a wide range of international tax issues. He assists domestic and foreign privately held companies, global investors, funds and other business entities with their international tax treaty planning strategies as well as worldwide investments and financing structures.

Martin also advises multi-national families on issues related to worldwide income, estate, gift, inheritance, and tax withholding planning, as well as international wealth preservation structures. Martin has a wealth of experience in international tax controversies and routinely defends international taxpayers before the relevant tax authorities, including the IRS.

Martin obtained his law degree from the University of San Diego School of Law, where he was the Thomas More Scholar. He also studied international law (Regimen Jurídico de Los Negocios Internacionales en México) at La Escuela Libre de Derecho in Mexico City. He is a prolific writer and speaker, discussing international tax issues.

Martin is a Fellow of the American College of Tax Counsel (ACTC) and of the American College of Trust & Estate Counsel (ACTEC). He is also the former chair of the State Bar of California, Taxation Section.

Martin also served as an adjunct law professor at the LLM Tax program at the University of San Diego School of Law for several years teaching the LLM course of International Estate Planning.

Martin has been named to Best Lawyers in America since 2015, to Top Lawyers by San Diego Magazine since 2014, and to California Super Lawyers between 2007 and 2019. Other accolades include the Distinguished Alumni Award from the University of San Diego School of Law and the V. Judson Klein Award from the State Bar of California.

Significant Matters

  • Advised U.S. and international investment funds regarding tax preferred structures for joint U.S. –Latin American land investment, private equity investment, cross border financing, and repatriation of real estate profits.
  • Represented multiple individuals before the U.S. Tax Court, the U.S. Court of Federal Claims, and the Federal District Courts regarding assessed taxes, penalties, and amounts regarding international income, foreign assets, and foreign accounts.
  • Represented non-U.S. persons in suits for refunds of taxes in the U.S. Court of Federal Claims. Mr. Martin was successful in a single tax refund case for a non-resident individual and negotiated a tax recovery of US$13.3M in 2015 after the case was filed on appeal to the Federal Circuit.
  • Advised foreign financial institutions (non-U.S.), foreign entities, and their advisors and employees regarding the application, strategic decisions, and implementation of the federal tax law, Foreign Account Tax Compliance Act.
  • Represented various foreign families and individuals regarding pre-immigration and pre-expatriation planning to avoid and/or limit U.S. income, estate, and gift tax consequences prior to: (a) immigrating into and taking up tax residency or domicile in the U.S. or (b) expatriating from the U.S.
  • Represented individuals, trusts, estates and privately held companies in various international income and estate tax audits before the I.R.S., including representation before the U.S. Tax Court, federal District Court, and Court of Federal Claims.

  • Represented international entertainers, artists, movie producers, and authors (including various Grammy and Oscar award winners and New York Times best sellers) regarding their global business assets, intellectual property rights, and their international tax planning needs arising from their creative assets, including representing them in international tax audits and tax controversy matters before the I.R.S. and working with foreign tax counsel with audits by foreign tax authorities.  

Professional Affiliations

  • American Bar Association
  • Texas Bar Association
  • Fellow, American College of Tax Counsel (ACTC)
  • Fellow, American College of Trust & Estate Counsel (ACTEC)
  • Fondo Para La Paz, Advisory Board
  • San Diego County Bar, Taxation Section Past Chair
  • Member, The New York Explorer's Club
  • Sustaining Life Fellow, Texas Bar Foundation

News

News

Presentations

Seminars & Presentations

  • The University of San Diego School of Law & Chamberlain Hrdlicka International Tax Institute, United States-based Cross-Border Real Estate Investments (Advanced), Avoiding Estate Taxes on U.S. – “Situs” Assets (risks in the Bolsa and opportunities), February 19, 2024
  • "International Asset Forfeitures: New IRC §7623(c) "Proceeds" - The Game Changer," USD Procopio International Tax Institute, October 17th, 2019.
  • "Living in the Post-Grecian World: Withholding on Transfers of Partnership Interests Under §1446(f) & New §864(c)(8) Rules," USD Procopio International Tax Institute, October 17th, 2019.
  • "Identifying the Line Between Avoidance and Evasion: Global Criminal Tax Enforcement," USD Procopio International Tax Institute, October 17th, 2019.
  • "NEW IRS Relief for Current and Former U.S. Citizens Overseas - "Expatriation," USD Procopio International Tax Institute, October 17th, 2019.
  • "Non-U.5. Persons and U.S. Financial Accounts - Hiding in Plain Sight through the FATCA Loophole," USD Procopio International Tax Institute, October 17th, 2019.
  • "Dual National Beneficiaries of Foreign Trusts. UNI, PFICs and GILT! Tax Treas. Regulations Run Amok," USD Procopio International Tax Institute, November 2, 2018.
  • "U.S. Passport Revocations for "Seriously Delinquent Taxpayers" - IRC §7345 & Role of the DOJ, IRS, U.S. District Court and U.S. Tax Court," USD Procopio International Tax Institute, November 2, 2018.
  • "FBAR Penalties: Defending Title 31, Pre and Post Assessments, IRS and DOJ Policies and Strategy Post Colliot," USD Procopio International Tax Institute, November 1, 2018.
  • Speaker, "Everything You Need to Know About Foreign Trust Issues But Were Afraid to Ask," California Lawyers Association, The 26th Annual Estate and Gift Tax Conference, San Francisco, March 16, 2018.
  • Speaker, "Invalid Treasury Regulations - in Light of Altera in U.S. Tax Court," US Tax Court," USD Procopio International Tax Institute, October 27, 2017.
  • Moderator, "Foreign Ownership of US Partnerships: Post - Grecian Magnesite vs Comm'r, US Tax Court," USD Procopio International Tax Institute, October 26, 2017.
  • "Cross-Border M&A: Challenges after Acquiring a Business in the U.S.," USD Procopio International Business Summit, San Diego, CA, May 12, 2017.
  • Co-Presenter. "OVDP and FATCA Update: The Nuts and Bolts of Streamlined Filing and Proving Non-Willfulness," University of San Diego, School of Law, June 25, 2015
  • "International Transactions and Title 31 Asset Forfeiture Actions," USD Procopio International Tax Institute, October 31, 2014.
  • "OVDP Civil FBAR Penalties After Zwerner," USD Procopio International Tax Institute, October 31, 2014.
  • "FATCA Gaps -Acceptable Documents by IGA Countries: Registering FFl's by December 2014," USD Procopio International Tax Institute, October 30, 2014.
  • "Recent Developments in Individual International Tax Compliance," USD Procopio International Tax Institute, October 30, 2014.
  • "New and Improved" June 2014 IRS Offshore Voluntary Disclosure Program - Version 3.0: Including "Streamlined" Rules that are a Game Changer. The State Bar of California, Taxation Section with the participation of Mark E. Matthews (Caplin & Drysdale) former IRS Deputy Commissioner-Criminal Investigation Division. July 17, 2014.
  • "OVDP and FATCA update: The Ever Changing Issues of International Tax Compliance" University of San Diego, School of Law, June 26, 2014
  • 2013 Annual Meeting of the California Tax Bar and California Tax Policy Conference, November, 2013.
  • Panelist, "Record Renunciation of U.S. Citizenships; Tax Consequences, Life Changes & Passport," USD, School of Law - Procopio International Tax Institute, San Diego, CA, October, 2013.
  • Speaker, 2012 Annual Meeting of the California Tax Bar & California Tax Policy Conference - Keeping Your Clients Out of Trouble - FATCA Compliance, November 1st, 2012.
  • Speaker, The USD School of Law- Procopio International Tax Institute, San Diego, CA, October 25-26, 2012
  • Speaker, "The Twentieth Annual Estate and Gift Tax Conference," The State Bar of California, San Francisco, CA, March 2, 2012.
  • Speaker, FELABAN - XXX Congreso Latinoamericano de Derecho Financiero, Panama, Panama, "Repercusiones Legales del Foreign Account Tax Compliance- FATCA'' Co­ panelist: Steven A. Musher, Associate Chief Counsel (International) IRS, October, 2011.

Publications

Publications

  • "The Need to Close the FACTA Loophole to Preserve the Integrity of U.S. Tax Enforcement Efforts," Tax Notes, June 15, 2020
  • “Why Section 2104 Must Address When Partnership Interests Owned by Foreign Investors Are (and Are Not) Subject to United States Estate Tax,” State Bar of California, Taxation Section, International Committee (2003)
  • The 2013 GAO Report of the IRS Offshore Voluntary Disclosure Program, International Tax Journal, January-February, Co-Author, 
  • "Oops Did I Expatriate and Never Know It: Lawful Permanent Residents Beware!", International Tax Journal, January-February
  • Tax Simplification: The Need for Consistent Tax Treatment of All Individuals (Citizens, Lawful Permanent Residents and Non-Citizens Regardless of Immigration Status) Residing Overseas, Including the Repeal of U.S. Citizenship Based Taxation, September, Co-Author
  • Foreign Account Tax Compliance Act (FATCA) Developments,
  • Accidental Americans Rush to Renounce U.S. Citizenship to Avoid the Ugly U.S. Tax Web, 
  • Unsettled Future for U.S. Taxpayers Residing Overseas: Mixed Messages from IRS Commissioner vs. Ambassador Part I, CCH International Tax Journal, 
  • "Foreign Bank Account Reports Regulations Extend Rules to Many Unaware Persons," Co-Author, 
  • "IRS Provides more Sensible Offer in its Increased Enforcement of Off-Shore Accounts and Assets of U.S. Taxpayers Residing Overseas," 
  • U.S. Tax Treaties and Section 6114: Why a Taxpayer's Failure to Take a Treaty Position Does Not Deny Treaty Benefits, CCH International Tax Journal,