Meet Glen E. Frost
Glen is the Managing Partner of Frost Law, a certified public accountant and Certified Financial Planner®. He practices tax, business, estate planning and white-collar crime. Glen manages a team of attorneys, certified public accountants, enrolled agents, former IRS employees, certified fraud examiners, and other professionals.
Areas of Practice
Glen is an attorney, certified public accountant, and Certified Financial Planner®. With his diverse background, he is able to provide a holistic approach to resolving legal, tax, business and financial needs of clients. Glen focuses his national and international practices on tax matters, business law matters, and estate planning matters and has been awarded Martindale-Hubbell’s AV Preeminent® Lawyer Rating. Leveraging his experience as a CPA, Glen offers personal, compliance and business tax planning services to owners, families, family businesses, private equity and asset management stakeholders, as well as high net worth individuals. In addition, he focuses his practice on a wide variety of services that are associated with owning, managing and preserving businesses and wealth, including asset protection, estate and succession planning, sensitive wealth transfers and philanthropic planning.
Glen’s tax controversy practice includes advising and representing clients in collection, examination, and appeals matters pending before the Internal Revenue Service (IRS). Additionally, he represents clients in civil and criminal litigation in the U.S. Tax Court, U.S. District Court, and state courts. Glen frequently handles complex cases in the following areas: IRS examinations and appeals, IRS tax levies, tax liens, wage garnishments, collection due process hearings, collection appeals, offers in compromise, requests for penalty abatement, payroll tax delinquencies, trust fund recovery penalties, foreign bank account reporting requirements (FBAR), Foreign Account Tax Compliance Act (FATCA) compliance, and allegations of white-collar crime including money laundering, currency structuring, conspiracy, willful failure to file, and willful failure to pay.
Other Outstanding Achievements:
Glen has represented:
- taxpayers who have voluntarily disclosed hundreds of millions of dollars in offshore bank accounts and assets to the IRS. These disclosures were made by many taxpayers —some living abroad and others living Stateside—through a combination of the Offshore Voluntary Disclosure Program, Streamlined Filing Compliance Procedures, and the Delinquent Filing Submission Procedures.
- hundreds of taxpayers who have undergone IRS audits and other similar government investigations. These investigations often involve very serious and sensitive issues and require sophisticated forensic accounting analyses.
- whistleblowers who have reported to the IRS Whistleblower office significant unpaid income tax liabilities. Glen represents both taxpayers accused of wrongdoing by whistleblowers, as well as whistleblowers themselves in claims before federal and state tax authorities.
- many individuals that were investigated by the Department of Justice for financial and tax related offenses including Bank Secrecy Act violations, structuring, conspiracy, money laundering, willful failure to file, and willful failure to pay. Glen has testified as an expert witness in the United States District Court relating to criminal tax sentencing.
- individuals who have interests in Controlled Foreign Corporations (CFCs), Foreign Trusts, Foreign Partnerships, Passive Foreign Investment Companies (PFICs) and has brought them into compliance with the IRS.
Glen is assistant legal counsel for American Citizens Abroad, Inc., a 501(c)(4) organization with a mission to educate, advocate and inform the U.S. government and U.S. citizens living and working overseas on issues of concern to the overseas U.S. citizen community.
Glen holds a Master Captain’s License with the United States Coast Guard and is authorized to operate for charter inspected vessels of up to 50 Gross Tons.
- District of Columbia
- 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 Eastern District of Virginia
- U.S. District Court of the District of Columbia
- U.S. Court of Federal Claims
- U.S. Tax Court
- U.S. Court of Appeals 4th Circuit
- U.S. Court of Appeals Federal Circuit
- U.S. District Court Northern District of Florida
- Baltimore, MarylandLL.M.
- Major: Taxation
- University of Baltimore School of Law, Baltimore, MarylandJ.D. cum laude
- University of Baltimore School of Law, Baltimore, MarylandCertificate in Estate Planning
- Stevenson UniversityM.S.
- Major: Forensic Accounting
- Stevenson UniversityB.S.
- Major: Accounting
- Certified Public Accountant (Licensed in Maryland)
Past Employment Positions
- Grant Thornton, LLP, Auditor
- Various Private Practice Law Firms
Professional Associations & 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
Honors & Awards
- Selected to Super Lawyers Maryland Rising Stars 2013-2019
- AV Rated By Martindale Hubbell 2019
- FATCA to Fatten Government Coffers
- Costa Rica Expats May Soon Experience the Benefits of Residency-Based Taxation
- Financial Consulate Podcast
- Section 199A: New 20% Pass-Through Deduction
- MSBA April Bar Bulletin
- Qualified Opportunity Zones: Economic Stimulus and Tax Incentive
- Tax-Weary Americans Find Haven in Puerto Rico
- Trump Administration Changes To Tax Laws
- Potential Tax Changes for Americans in Panama
- Be Cautious When Choosing a Tax Preparer: Two Maryland Tax Preparers Guilty of Filing False Returns
- Real Tax Savings for Real Estate Professionals and their Families
- Bill Proposes New Taxation Standard for Americans Abroad