
Glen Frost
Bar Admissions/Licenses
- Arizona
- District of Columbia
- Florida
- Maryland
- Pennsylvania
- Virginia
Court Admissions
- The Supreme Court of the United States
- U.S. Court of International Trade
- U.S. District Court District of Maryland
- U.S. District Court Southern District of Florida
- U.S. District Court Middle District of Florida
- U.S. District Court Northern District of Florida
- U.S. District Court Eastern District of Virginia
- U.S. District Court Western District of Virginia
- U.S. District Court Eastern District of Pennsylvania
- U.S. District Court Western District of Pennsylvania
- U.S. District Court District of Arizona
- District of Columbia Court of Appeals
- U.S. District Court for the District of Columbia
- U.S. Court of Appeals for the District of Columbia Circuit
- U.S. Court of Federal Claims
- U.S. Tax Court
- U.S. Court of Appeals 4th Circuit
- U.S. Court of Appeals for the Federal Circuit
- U.S. District Court District of Colorado
- U.S. District Court of Nebraska
- U.S. District Court District of New Mexico
- U.S. District Court for the Eastern District of Wisconsin
- U.S. District Court for the Western District of Wisconsin
Education
- Certified Public Accountant (Licensed in Maryland)
- University of Baltimore School of Law, Baltimore, MD
- J.D., cum laude
- LL.M., Major: Taxation
- Certificate in Estate Planning - Stevenson University
- B.S. Major: Accounting
- M.S. Major: Forensic Accounting
Background & History
Glen Frost is the Founding Partner of Frost Law, a multi-disciplinary firm built on the understanding that tax law intersects every area of legal practice. Frost Law offers multi-faceted legal representation across an extensive range of practice areas, with a strong and resilient core focused on Tax Controversy and Litigation, International Tax Matters, Tax Planning, Estate Planning, Business Law, and International Trade and Customs matters. Mr. Frost manages a team of experienced attorneys, certified public accountants, enrolled agents, and other professionals serving clients nationally and internationally.
Mr. Frost holds the rare combination of attorney, certified public accountant, and Certified Financial Planner™ credentials, enabling him to deliver a truly holistic approach to resolving the legal, tax, business, and financial needs of his clients. Leveraging his experience as a CPA, Mr. Frost offers personal, compliance, and business tax planning services to owners, families, family businesses, private equity and asset management stakeholders, and high net worth individuals. He also focuses his practice on a wide variety of services associated with owning, managing, and preserving businesses and wealth, including asset protection, estate and succession planning, sensitive wealth transfers, and philanthropic planning.
Mr. Frost is admitted to practice before the U.S. Court of International Trade and practices before U.S. Customs and Border Protection. He assists businesses in navigating the increasingly complex landscape of trade regulation, customs compliance, and tariff strategy. With tariff policy shifting rapidly under executive authority, including matters arising under the International Emergency Economic Powers Act (IEEPA), Mr. Frost helps importers, exporters, and businesses with global supply chains understand their tariff exposure, challenge improper tariff classifications, and develop proactive strategies to manage costs and maintain compliance. His trade practice encompasses tariff classification disputes, CBP rulings, protests and appeals, IEEPA tariff matters, and import compliance planning.
Since March 2020, Frost Law has been heavily involved in providing legal advice related to pandemic-related aid, including the Employee Retention Credit (ERC) and Paycheck Protection Program (PPP). With extensive experience advising on the ERC since its inception, Frost Law is uniquely positioned to help businesses dealing with uncertainties or tax controversies related to this credit. The firm provides legal advice related to ERC audits, IRS appeals, and tax litigation, as well as second opinions and legal opinions on ERC eligibility. Mr. Frost is representing clients in litigation related to ERC claims on a variety of issues including disputes with Professional Employer Organizations (PEOs).
Education
- Certified Public Accountant (Licensed in Maryland)
- University of Baltimore School of Law, Baltimore, MD
- J.D., cum laude
- LL.M., Major: Taxation
- Certificate in Estate Planning - Stevenson University
- B.S. Major: Accounting
- M.S. Major: Forensic Accounting
Speaking Engagements & Panel Participation
Publications
American Citizens Abroad (ACA)
- ACA Letter to the IRS
- American Citizens Abroad (ACA) issues detailed explanation of the “Tax Fairness For Americans Abroad Act of 2018” (H.R. 7358)
- "Same Country" Exemption --Treasury Department Should Insert This Exemption into Final FATCA Regulations
- How Tax Reform Will Simplify Our Broken Tax Code and Help Individuals and Families
- RESIDENCY-BASED TAXATION: A “BASELINE” APPROACH TO REPLACING CITIZENSHIP-BASED TAXATION
- American Citizens Abroad (ACA) Message to Congress, Treasury and IRS: Americans Living and Working Overseas Must Be Included in COVID Legislative Relief Efforts.
- AMERICAN CITIZENS ABROAD, INC. PAYMENT OF 2020 RECOVERY REBATES TO INDIVIDUALS ABROAD
Tax Notes
- MICHAEL ROSENDALE AND TAMARA D. ROSENDALE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
- “LOCKOUT” OF AMERICANS ABROAD FROM BANKING SERVICES BY FOREIGN BANKS
- CECILIA M. HYLTON, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
- Tax Notes’ Moves and Appointments is a regular column providing the latest on personnel changes within the tax community.
- "Groups Call for Equal Coronavirus Relief for Americans Abroad"
- THOMAS L. SIEBERT AND DEBORAH S. SIEBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
- IRS Properly Denied Chronic Tax Dodgers’ Settlement Offer
- OPTIMAL WIRELESS LLC, APPELLANT v. INTERNAL REVENUE SERVICE, ET AL. APPELLEES
- Appeals Court Lacks Jurisdiction For ACA Exaction Challenges
- Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts Proposed Regulations (REG-124850-08)
- Justice Department Tax Division Head Says Sky Isn’t Falling
Tax Analysts
Professional Organizations & Memberships
- American Citizens Abroad, Associate Legal Counsel
- American Association of Attorney - Certified Public Accountants, Lifetime Member, Audit Advisory Committee
- International Bar Association, Business Crime Section
- Maryland State Bar Association
- Florida Bar Association
- DC Bar Association
- Virginia State Bar Association
- Anne Arundel County Bar Association
- Baltimore County Bar Association
- Baltimore City Bar Association
- Wicomico County Bar Association
- Maryland Association of Certified Public Accountants
- American Bar Association
- American Institute of Certified Public Accountants
- American Citizens Abroad Global Foundation, President
- Past President of Tax Section at MSBA
Awards and Honors
- Selected to Super Lawyers Maryland Rising Stars, 2013-2023
- AV Rated By Martindale Hubbell, 2019
- Best Lawyers, 2023-2026
- Super Lawyers, 2024-2026
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