
Bar Admissions/Licenses
- Maryland
Court Admissions
- United States Tax Court
- United States Court of Federal Claims
Education
- University of Baltimore School of Law
- J.D., 2024
- University of Maryland Global Campus- B.S.
- Psychology, 2014
Background & History
Heather is an Associate Attorney in the Tax Controversy and Tax Advisory practice groups at Frost Law, where she co-chairs the firm’s Pro Bono Committee. She is also an Enrolled Agent and a fellow of the National Tax Practice Institute, with over a decade of experience in tax compliance and controversy on the federal and state levels for individuals and small businesses. She has represented clients in a wide variety of cases, including collection enforcement defense, examination defense, Trust Fund Recovery Penalties, penalty abatements, and innocent spouse relief requests before various IRS units and state revenue agencies.
Heather is a passionate volunteer with the Maryland Volunteer Lawyers Service (MVLS) Low-Income Taxpayer Clinic, and earned the "Young Volunteer of the Year" award in 2020. Most recently, the Taxation Section of the Maryland State Bar Association recognized Heather with the J. Ronald Shiff Memorial Pro Bono Award in 2025. In her free time, Heather enjoys traveling, off-roading, and swimming.
Education
- University of Baltimore School of Law
- J.D., 2024
- University of Maryland Global Campus- B.S.
- Psychology, 2014
Speaking Engagements & Panel Participation
National Association of Enrolled Agents (NAEA)
- Successfully Defending Employee Retention Credit Claims in Exam
- 2023 Learn Event - NTPI Level 3 - ERC Audits
- 2024 March NTPI: Ask the Expert Panel on ERC
- October Solutions Room: Tax Research and Resources
- NTPI Level 3: Tax Research and Resources
- NTPI Ask the Expert: Bankruptcy and Taxes
- 2025 NAEA Tax Summit: Ethics Panel
- 2025 NAEA Tax Summit: NTPI Level 3 - Bankruptcy
- 2025 NAEA Tax Summit: NTPI Level 3 - Spousal Relief
- Virtual National Tax Practice Institute® (NTPI) Level 1 - Intro to Rep
- Virtual National Tax Practice Institute® (NTPI) Level 1 - Nonfilers & SFR Assessment
Tax Practice Pro
- Tax Return Chronicles: The SFR Awakens
- ERC Exams Unleashed: Conquer Challenges with Confidence
- Intro to Representation
Compass Tax Educators
Maryland Society of Accounting and Tax Professionals (MSATP)
- MVLS/MSATP Effectively Representing in Innocent Spouse Cases
- Tax Practitioner Toolbox
- Penalty Abatement Strategies
- Currently Not Collectible Status
- Strategies for Non-Filers and Substitute for Return Issues
- Navigating Tax Liens
- Clear for Takeoff: Resolving Passport Certifications
- Bankruptcy & Taxes: Tools for Tackling Tough Cases
- Ethical Implications of AI in Tax Practice
- Deducting Losses from Common Scams and Schemes
Maryland Volunteer Lawyer Service (MVLS)
Publications
- Maryland Businesses Find Tax Relief Under New Personal Property Exemption Limits
- IRS Rapidly Increasing ERC Examinations by Sending Letter 6612 to Employers
- Appealing the Disallowance of ERC Refund Claim
- Tailors, Plumbers Among 68 Jobs to Be Eligible for Tip Deduction
- Alarm Rises as Employee Retention Credit Claims Continue to Lag
- Comments on IRS’ Proposed Regulations to the “No Tax on Tips” Deduction
- Comments on Proposed Regulations under Section 224 Regarding the Deduction for Tip Income
- Alarm Rises as Employee Retention Credit Claims Continue to Lag
- Proposed Regs Map Out Qualified Tips and Jobs for Tax Deductions
- Tailors, Plumbers Among 68 Jobs To Be Eligible for Tip Deduction
Professional Organizations & Memberships
- American Bar Association
- Maryland State Bar Association
- National Association of Enrolled Agents
- Chair of the National Association of Enrolled Agents’ Ethics and Professional Conduct Committee
- Fellow of the National Tax Practice Institute
- Maryland Society of Accounting and Tax Professionals
- Maryland Association of Certified Public Accountants
Awards and Honors
- Young Volunteer of the Year, Maryland Volunteer Lawyers Service, 2020
- J. Ronald Shiff Memorial Pro Bono Award, Maryland State Bar Association, 2025
- Emerging Leader honoree at the Maryland Association of Certified Public Accountants (MACPA) 2025
- Super Lawyers Rising Star 2026
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