Mr. Smith is part of the Firm’s Tax Practice Group. He is active in the Tax Section of the Florida Bar. He speaks regularly to tax practitioners about tax issues for cross boarder families—families that consist of non-US persons and US persons.
Mr. Smith is a tax attorney who primarily represents individuals and families. He primarily practices in the following areas: IRS voluntary disclosures, pre-immigration planning, portfolio interest loans from non-US persons to US persons, real estate structures for non-US persons purchasing US real estate, and gift planning for non-US persons to US persons.
Representative Legal Matters
- Advised a bankruptcy trust, with assets and operations throughout the world, on tax, liquidation and other corporate matters.
- Represented a publicly traded Latin American air carrier in IRS proceedings, as well as in general corporate matters.
Professional Associations and Memberships
- Florida Bar Association - Tax Section
- Lead drafter, amicus curiae brief before the US Supreme Court on behalf of the Florida Bar Tax Section, The Tax Section filed the brief in the case of Michael J. Knight, Trustee of the William L. Rudkin Testamentary Trust v. Commissioner, case no. 06-1286
- Leader, local Boy Scout troop
- Leader, local church congregation
- Florida~United States (2003)
- University of Florida (LL.M. Taxation) (2003)
- University of Arkansas at Little Rock (J.D.) (2002)
- Brigham Young University (B.S.) (1999)
Co-author (with Steven Hadjilogiou, Erika Litvak, and Alfredo Tamayo), Florida Bar Comments to FATCA Proposed Regulations to Chapter 4 of Subtitle A (Sections 1471 through 1474) of the Internal Revenue Code of 1986, April 2012. Comments reviewed by James Barrett.
Co-author (with Alfred R. Tamayo and Margarita Muina), Florida Bar Tax Section’s Comments on Draft Form 8938, 20 July 2011. Comments reviewed by James Barrett.
Co-speaker, "Tax Planning for High Net-Worth Individuals after the Tax Reform," Baker & McKenzie (Miami) Breakfast Briefing, Miami, Florida. 8 January, 2018
Co-speaker, "Introduction to the 2017 Tax Cuts and Jobs Act (Inbound and Outbound International Tax)," Florida Bar Tax Section Live Audio Webcast, Miami, Florida. 4 January 2018
"Cecilia…I’m Here!,” Baker McKenzie (Miami) 17th Annual International Tax & Trust Training Program, Coral Gables, Florida 27-28 October 2016