Partner

Peter Haukebo

peter.haukebo@askfrost.com

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

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)

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

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)

Money, Riches & Wealth on AM 680 WCBM

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

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

Client testimonials

The firm provided same-day response to an initial inquiry, and the advice and counsel was detailed, compassionate, and thorough. I highly-recommend this firm for tax law purposes.

Christopher M.

Rebecca Sheppard is the real deal. I attended the TCJA Spotlight she led with Peter Haukebo, and it was one of the most informative sessions I’ve seen on the upcoming 2026 legislative impacts. She broke down the complexities of the TCJA in a way that actually made it actionable for decision-makers. Clear insights, sharp delivery, and no fluff. If you're in the finance, tax, or legal world and need to get ahead of what’s coming, pay attention to what Rebecca and the team at Frost Law are doing.

Robert V.

They are super knowledgeable and helpful! I really enjoy attending their ERC webinars and never miss one. I would refer any client to them for legal tax matters.

Anna L.

Excellent presentation on the webinar "IDR-You Ready? Trends, Traps, And Tactics For IRS Audit Responses!

Richard G.

Client testimonials

Very communicative and no use of "legaleze" to describe tax situations/complexities!

Keith M.

Great communication made a troubling time easy def recommend

James G.

Thank you to Heather Posey and Frost Law for helping my client with their tax dispute. As an accountant for over 38 years, I’ve worked with several attorneys over the years, and Heather stands out far above the rest. Her command of tax law, strategic thinking, and proactive communication are exceptional. She helped us resolve a complex federal tax issue efficiently and with great results. Awesome Firm!! Thanks!

Bradley H.

We’ve started working with Frost Tax Law on our ERC claim that had stalled and was getting extremely frustrated with working with (or dealing with) the IRS. He was able to expedite a quick response as well as getting our claims approved and paid when I was barely able to get a response from the IRS. Highly recommend

Info U.

Client testimonials

We had the pleasure of working with Frost & Associates this year to prepare and file ERC returns. Everyone from their administrative staff to their paralegals and attorneys were friendly, professional and kept us informed every step of the way. Highly, highly recommend.

Crista H.

Glen Frost and his staff are excellent! Not only do they know the law, they provide great client service. They called me back right away, they explained complicated matters in a very clear way and gave me all of my options. I highly recommend them to any individual or business owner for tax disputes. Five Stars!

Thomas M.

Great communication made a troubling time easy def recommend

James G.

The Frost Law folks that handled my bankruptcy are top notch professionals. I cannot believe how fast and efficient these folks handled my case. I will recommend Frost Law anytime anyone ask.

Philip R.
Precision

Every detail matters in litigation

The difference between winning and losing often comes down to what you noticed that others missed. I don't overlook anything.

Clarity

You need to understand your options

Legal jargon clouds judgment. I explain your situation plainly so you can make decisions with full knowledge of what's at stake.

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

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)

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

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)

Money, Riches & Wealth on AM 680 WCBM

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

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