
Bar Admissions/Licenses
- Arizona
- Maryland
Court Admissions
- U.S. Tax Court
- U.S. Court of Federal Claims
- U.S. Court of International Trade
- U.S. District Court for the District of Colorado
- U.S. District Court for the District of Maryland
- U.S. District Court for the Eastern District of Missouri
- U.S. District Court for the District of North Dakota
- U.S. District Court for the Eastern District of Oklahoma
Education
- University of Maryland School of Law, Baltimore, MD
- J.D. cum laude, 2011 - Miami University, Oxford
- B.A. magna cum laude, 2005
- Honors: Psychology & Political Science Double-Major
Background & History
Peter Haukebo is an accomplished attorney and partner at Frost Law in Annapolis, Maryland. With a focus on taxation law, Peter has dedicated much of his career to defending clients against government action (or inaction) in tax controversies. He also represents business owners in transactional matters and tax planning, overseeing these practices within the firm. More recently, he has been deeply involved with pandemic-era tax credit and financial assistance programs, advising on issues related to the Paycheck Protection Program, Family First Coronavirus Response Act, Economic Injury Disaster Loans, and the Employee Retention Credit ("ERC"). Although he has been involved in all aspects of the ERC program, his current focus is on helping eligible employers initiate refund claim litigation in the federal district courts and the United States Court of Federal Claims. Within the firm, Peter chairs the Legal Innovation Committee, driving advancements and improvements to how the attorneys of the firm engage in the practice of law.
In addition to his practice, Peter has a strong commitment to legal education and service to his community. He previously served as an adjunct professor of law at the University of Maryland Francis King Carey School of Law for six years, where he instructed in the Low Income Taxpayer Clinic. He is a frequent presenter on current tax issues, having taught courses with the National Association of Tax Professionals, Maryland State Bar Association ("MSBA"), Maryland Association of Certified Public Accountants, Maryland Society of Accounting and Tax Professionals, National Association of Enrolled Agents and CPA Academy, and has participated as a panelist and moderator at several American Bar Association Section of Taxation conference programs. Additionally, Peter co-hosts the vodcast, A Way with Taxation.
Peter's leadership extends to his role as a board member of the CASH (Creating Assets, Savings and Hope) Campaign of Maryland, which is dedicated to promoting the economic advancement of low-to-moderate income individuals and families in Baltimore and across Maryland. He is also a former board member of The Transformation Center, an organization dedicated to supporting individuals living in South Baltimore. Notably, Peter is a Past Chair (2023-24) of the Taxation Law Section of the MSBA and was recently elected as a Fellow of the Maryland Bar Foundation.
Mr. Haukebo's legal journey began at the University of Maryland School of Law; he earned an undergraduate degree in psychology and political science from Miami University in Oxford, Ohio. Outside of his professional life, he enjoys playing golf and spending time on the Chesapeake Bay and its river tributaries; a family with three young boys keeps him busy when Peter is not in the office.
Education
- University of Maryland School of Law, Baltimore, MD
- J.D. cum laude, 2011 - Miami University, Oxford
- B.A. magna cum laude, 2005
- Honors: Psychology & Political Science Double-Major
Speaking Engagements & Panel Participation
Section of Taxation, American Bar Association (ABA)
- Ethical Pitfalls and Considerations in Tax Collection Representation; ABA May Tax Meeting, 2022
- Coming Correct in Collections: Ethical Considerations; ABA Fall Tax Meeting, 2023
Maryland State Bar Association (MSBA)
- MSBA Webinar: PPP and CARES
- Economic Aid Act: PPP 2.0 And Beyond!!
- PPP Flexiblity Act: How the Paycheck Protection Program (PPP) Has Changed
- How Congress and President Trump changed the Paycheck Protection Program (PPP)
- Tax Planning for the Future, MSBA Legal Summit & Annual Meeting, 2020
- You Received PPP – But How About The Employee Retention Credit (ERC)?
National Association of Tax Professionals (NATP)
- Assisting Clients with Significant Tax Debt in IRS Collections; Taxposium, 2022, Las Vegas, NV
- Coming Out of the Dark: International Reporting; Taxposium, 2022, Las Vegas, NV
- Employee Retention Credit, TaxCon
- Assisting Clients with Significant Tax Debt in IRS Collections; Taxposium, 2023, San Antonio, TX
- Handling ERC Audits and Amendments; Taxposium 2024, Orlando, FL
- CTA Latest Developments; Taxposium 2024, Orlando, FL
- ERC Update – Navigate IRS Changes, Taxposium, 2025
CPA Academy
- Everything We Know About The Employee Retention Credit
- ERC Audits: Are You Ready?
- Employee Retention Credit Eligibility: Nominal Portion vs. Nominal Effect
- ERC: What Led to the Moratorium and Details About the New IRS Withdrawal Program
- Navigating Corporate Transparency: Understanding Beneficial Ownership Reporting
- CPA Academy: ERC Update: Navigating Disallowed Claims, Audits, and Litigation
- CPA Academy: MAKE CONTROVERSY GREAT AGAIN: TAXPAYER REPRESENTATION IN TRUMP'S SECOND TERM
Maryland Association of Certified Public Accountants (MACPA)
- The Tipping Point, when an ERC Claim Goes Too Far
- Legal Update for Government Contractors; Government Contractors Conference, October 2023, Greenbelt, MD
- 2023 Advanced Tax Institute - IRS Trends and Procedure Update
- 2024 Advanced Tax Institute - IRS Trends and Procedure Update
- MACPA Converge 2025: When the IRS Says No (or Nothing at All): Litigation Considerations and Strategies for Refund Claims
- 2025 MACPA Mid-Atlantic Beach Retreat
Maryland Society of Accounting and Tax Professionals (MSATP)
- MSATP TV: Paycheck Protection Program with Frost Law
- Employee Retention Credit
Money, Riches & Wealth on AM 680 WCBM
- New Tax Laws and How They Affect Small Businesses, May 27, 2020
- PPP Loans and the Employer Retention Credit, April 13, 2020
Other
- Employee Retention Credit, American Academy of Attorney-CPAs (AAA-CPA), December 14, 2021
- State Tax Update, Association of Practicing Certified Public Accountants (APCPA)
- Funding Bankruptcy Cases Without Debt: The Employee Retention Credit, American Bankruptcy Institute (ABI), March 30, 2023
- Employee Retention Credit, National Association of Bankruptcy Trustees, November 17, 2023
- Commonly Missed Tax Planning Opportunities, National Federation of Independent Business, August 2, 2023
- American Academy of Attorney-CPAs: When the IRS Says No (or Nothing at All): Litigation Considerations and Strategies for Refund Claims
Publications
TaxNotes
- Advocate Urges IRS for More Time to Claim Pandemic Relief
- ERC Claimants Get New Way to Request Time Extensions
- SCOTUSblog Founder Raises Disaster Deadline Extension Defense
- Troubled Employee Retention Credit May Be Wrapping Up, GAO Says
- PEOs Adding to Retention Credit Turmoil for Employers
- IRS Addresses Tax Bill’s Effect on Retention Credit Compliance
- Taxpayer Data Misconduct Claims Arise Amid More ERC Controversy
- Tax Community Pushes to Keep DOJ Tax Division Intact
- Justice Department Tax Division Losses Fuel Anxiety
- Leave Appraiser Standards ‘As Is’ in Circular 230 Rules, ABA Tax Section Says
- Employee Retention Credit Uncertainties Prompt Taxpayer Litigation
American Bar Association (ABA)
Bloomberg
- IRS to Streamline Extensions for Pandemic-Era Tax Credit Denials
- Lawsuits Mount Against Payroll Firms Over Pandemic Credits
Wall Street Journal
Accounting Today
The Daily Record
Law360
The Tax Adviser
MSATP Free State Accountant
CPA Practice Advisor
Professional Organizations & Memberships
- Anne Arundel County Bar Association
- Maryland State Bar Association
- Taxation Law Section, Past Chair (2023-24)
- Business Law Section - Maryland Bar Foundation, Fellow
- American Bar Association
- Section of Taxation
- Business Law Section - National Society of Tax Professionals
- CASH (Creating Assets, Savings and Hope) Campaign of Maryland, Board Member
- Federal Bar Association
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