Joel N. Crouch
Mr. Crouch is Managing Partner of Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. He represents a broad range of clients, including individual taxpayers, closely-held business enterprises, estates, corporations and tax advisors in all stages of federal civil and criminal tax proceedings. In almost 30 years of practice, he has helped his clients resolve hundreds of civil and criminal tax matters, many of which involved sophisticated and complex legal and tax issues, both domestic and international.
Mr. Crouch is board certified in tax law by the Texas Board of Legal Specialization and has been recognized as one of the best in his field by Texas Monthly and Law and Politics Magazines by being named a Texas Super Lawyer from 2003 through 2016. He has also been named one of the Best Lawyers in Dallas by D Magazine for the year 2012-2016 and he has also been named to Best Lawyers in America for Tax Law in 2015.
Mr. Crouch has been interviewed by KXAS NBC 5 regarding various tax topics including, "Crooks Mail Phony IRS Letters Hoping to Score Cash" and "Consumer Waited on Refund After Routing It to Prepaid Card." In October 2013, he was recognized as a Top Rated Lawyer in White Collar Criminal Defense Law by ALM as published in The American Lawyer, Corporate Counsel and The National Law Journal.
He is a frequent speaker on both substantive and procedural tax issues for both legal and accounting professionals. Topics include Tax Shelter Defense, IRS Examinations, Appeals, Litigation and Collection Strategies, IRS Criminal Investigations, IRS Offshore Activities, IRS Focus on Tax Professionals, Employment Classification, IRS penalties, and Litigating Partnership Tax Cases. Mr. Crouch has published various articles regarding the IRS & tax procedures.
- J.D., University of Texas School of Law, 1988
- B.A., Southern Methodist University, 1985
- State Bar of Texas
Professional Associations and Memberships
- American Bar Association, Taxation
- Member, Court Procedure and Practice Committee
- Member, Standards of Tax Practice Committee
- Member, Civil and Criminal Penalties Committee
- Member, Administrative Practice and Procedures Committee
- State Bar of Texas
- Member, Section of Taxation
- The College of the State Bar of Texas
- Dallas Bar Association
- Tax Section Council, 2005-2006, 2014-2015
- Tax Section Treasurer, 2016
- Tax Section Vice Chair, 2017
- Texas Federal Tax Institute
- Board Member, 2015-2017
- Planning Committee Member, Civil Tax Controversy Program
- Marketing Committee
- Dallas Bar Foundation
- Fellows Secretary-Treasurer, 2017
- Collin County Bar Association
- Plano Symphony Orchestra
- Board of Directors, Secretary and Treasurer
- St. Andrews United Methodist Church
- Administrative Council - Chairman
- Building Committee
- Willow Bend Home Owners Association
- Board Member
Honors and Awards
- The Best Lawyers in America©, 2015, Tax Law
- 2013 Top Rated Lawyer in White Collar Criminal Defense Law by ALM as published in The American Lawyer, Corporate Counsel & The National Law Journal, October 2013
- Texas Super Lawyers-Tax as listed in Texas Super Lawyers Magazine and Texas Monthly, 2003 through 2016
- Best Lawyers in Dallas, D Magazine, 2012-2016: Tax Litigation
2016 Speaking Engagements
- Society of Talent & Entertainment Professionals (STEP), Fort Worth, "The Menacing Legal Tentacles of Worker Classification" – 3/6/16
- Dallas Area Paralegal Association, Dallas, "What Every Attorney (and Paralegal) Should Know About the IRS" – 4/19/16
- Texas Association of CPAs Meeting, Dallas, "The New IRS Partnership Audit Rules: What They Mean to Partnerships and Accountants" and "The Art of IRS Penalty Defense" – 5/6/16
- Corpus Christi Estate Planning Council Annual Seminar, Corpus Christi, "Where Controversy Meets Planning: New Partnership Audit Rules Create Opportunities and Pitfalls for Partnership Agreements" – 5/13/16
- Taxation and Estate Planning Update for Professionals Seminar sponsored Texas Bank and Trust, Tyler, "The Art of IRS Penalty Defense" – 5/17/16
- Accounting Continuing Professional Education Network (ACPEN), Dallas, "The New Partnership Audit Rules: Impact on Controversy and Partnership Agreements" – 5/18/16
- North American Petroleum Accounting Conference (NAPAC) sponsored by the Professional Development Institute (PDI), Dallas, "New Partnership Audit Rules" – 5/20/16
- Taxation and Estate Planning Update for Professionals Seminar sponsored Texas Bank and Trust, Longview, "The Art of IRS Penalty Defense" – 5/24/16
- Dallas CPA Society Convergence 2016, Dallas, "IRS Partnership Audits" – 5/27/16
- The Knowledge Group Webinar - "Structuring and Defending Conservation Easements Under IRC Section 170(h)" - 6/6/16
- 2016 CPE by the Sea, Galveston, "IRS Dirty Dozen Tax Scams" – 6/15/16
- Fort Worth Chapter/TSCPA Tax Institute, Fort Worth, "What Every CPA Should Know About the New IRS Partnership Audit Rules" – 8/5/16
- 2016 Panhandle Tax Institute sponsored by the Panhandle Chapter/TSCPA, Amarillo, "The Art of IRS Penalty Defense" and "New IRS Partnership Audit Rules" – 8/25/16
- Stafford Continuing Education Webinars, "Navigating the IRS Penalty Abatement Procedures for Foreign Information Reporting Compliance" – 9/7/16
- The Knowledge Group/The Knowledge Congress Live Webcast Series, "International Taxation Primer-What You Need to Know" – 9/26/16
- TSCPA Young and Emerging Professionals Conference, "The Art of IRS Penalty Defense" – 10/21/16
- 18th Annual Meadows Collier Taxation Conference, Dallas – 10/25/16
- Permian Basin Chapter/TSCPA CPE Expo, Odessa, "IRS 2016 Dirty Dozen Tax Scams" and "When the Past is not the Past: Cleaning Up our Clients' Past Bad Behavior" – 11/3/16
- 2016 Austin CPA Chapter Annual Tax Conference sponsored by the Austin Chapter/TSCPA, Austin, "Where Controversy Meets Planning - New Partnership Audit Rules Create Opportunities & Pitfalls" – 11/8/16
- 2016 New England IRS Representation Conference, Ledyard, CT, "Dealing with Non-Filers" – 11/18/16
- 2016 TSCPA CPE Expo, Houston, "The New IRS Partnership Audit Rules: What They Mean to Partnerships and Accountants" – 12/1/16
- 2016 Tax Symposium sponsored by the Louisiana CPA Society, Shreveport, LA, "What Every CPA Needs to Know About the New IRS Partnership Audit Rules" – 12/2/16
- 2016 TSCPA CPE Expo, "The New IRS Partnership Audit Rules: What They Mean to Partnerships and Accountants" – 12/5/16
- 2016 TSCPA CPE Expo, San Antonio, "The New IRS Partnership Audit Rules: What They Mean to Partnerships and Accountants" – 12/8/16
2015 Speaking Engagements
- AAA-CPA North Texas Chapter Meeting, Dallas, "The Art of IRS Penalty Defense" – 4/21/15
- First State Bank & Trust Seminar, Lufkin, "The Art of IRS Penalty Defense" – 4/24/15
- Taxation and Estate Planning Update for Professionals Seminar sponsored Texas Bank and Trust, Tyler, "Judicial Update" – 5/6/15
- Taxation and Estate Planning Update for Professionals Seminar sponsored Texas Bank and Trust, Longview, "Judicial Update" – 5/19/15
- Fort Worth Chapter/TSCPA Tax Institute, Fort Worth, "Judicial Update" – 8/7/15
- Panhandle Chapter/TSCPA 2015 31st Annual Tax Institute, Amarillo, "Judicial Update" – 8/26/15
- Central Texas Chapter/TSCPA CPE Expo, Waco, "The Art of IRS Penalty Defense" – 10/27/15
- Austin Chapter/TSCPA Annual Tax Conference, Austin, "What to Expect from a Rapidly Changing IRS" – 11/16/15
- 2015 TSCPA CPE Expo, Arlington, "The Art of IRS Penalty Defense" – 12/2/15
- 2015 TSCPA CPE Expo, San Antonio, "The Art of IRS Penalty Defense" – 12/7/15
- 2015 TSCPA CPE Expo, Houston, "The Art of IRS Penalty Defense" – 12/10/15
2014 Speaking Engagements
- American Association of Attorney-CPAs, Fort Worth, "Self Employment Tax Issues for LLCs and S Corps" – 1/24/14
- Corpus Christi Chapter/TSCPA 56th Annual Tax Conference, Corpus Christi, "Self Employment Tax for LLCs and S Corps" – 1/29/14
- First Bank & Trust East Texas Seminar, Lufkin, "Judicial Update" – 4/25/14
- Texas Bank & Trust Seminar, Tyler, "Self-Employment Tax for LLCs and S Corps" – 5/6/14
- Texas Bank & Trust Seminar, Longview, "Self-Employment Tax for LLCs and S Corps" – 5/15/14
- East Texas Chapter/TSCPA Annual CPE Expo, Tyler, "Judicial Update" – 5/19/14
- Brazos Valley Chapter/TSCPA, College Station, "Recent Developments in Federal Income Taxation" – 5/22/14
- 16th Annual 2014 San Antonio CPA CE Symposium, San Antonio, "What to Expect from a Rapidly Changing IRS in 2014" – 8/15/14
- Panhandle Chapter/TSCPA 2014 Tax Institute, Amarillo, "What to Expect in 2014 from a Rapidly Changing IRS" – 8/27/14
- Advanced Tax Law Course 2014 sponsored by TexasBarCLE, Dallas, "Foreign Asset Reporting Obligations to the IRS" – 8/28/14
- 16th Annual Meadows Collier Taxation Conference, Dallas – 10/28/14
- Austin Chapter/TSCPA Annual Tax Conference, Austin, "Judicial Update" – 11/17/14
- TSCPA CPE Expo, Houston "What is Happening to Taxpayers in Court?" – 12/4/14
- TSCPA CPE Expo, San Antonio "What is Happening to Taxpayers in Court?" – 12/8/14
- “6 Keys to Avoiding Section 6701 Penalties”, The Value Examiner, May/June 2006 Issue, National Association of Certified Valuation Analysts
- “Take Two: IRS Voluntary Disclosures and The Offshore Disclosure Initiatives”, April 2011 Issue of BarTabs published by the Collin County Bar Association
- “Avoiding Criminal Tax Problems: Voluntary Disclosure”, Originally published in Headnotes, Vol. 36, No. 5, May 1, 2011, page 9 (published monthly by the Dallas Bar Association)
- "Is Three Times a Charm? The IRS Announces a Third Offshore Voluntary Disclosure Initiative", February 2012 Issue of BarTabs published by the Collin Country Bar Association
Civil Tax Controversies Representation Matters
- Represented client in appeal to the U.S. Supreme Court regarding the IRS attempt to invoke a six year statute of limitations.
- Represented client in an appeal to the U.S. Fifth Circuit regarding the IRS attempt to impose a substantial penalty.
- Represented client in an appeal to the U.S. Fifth Circuit and successfully argued that the IRS cannot invoke a six year statute of limitations.
- Represented client in a successful challenge to the IRS' attempt to retroactively apply a Treasury regulation.
- Represented client in successfully resolving issues regarding unfiled payroll tax returns for multiple years.
- Represented numerous clients through the IRS Offshore Voluntary Disclosure initiatives and other voluntary disclosure programs.
- Represented family in challenge to IRS disallowance of tax benefits and prepared imposition of penalties.
- Represented estate in an IRS challenge to the value of interest in a closely-held business. Successfully settled case for significantly less than the IRS’s proposed assessment.
- Represented a client in IRS challenge to losses arising from investment in distressed assets.
- Represented attorney in a challenge to IRS summons for records related to attorney’s client’s offshore activities.
- Represented numerous clients in tax shelter examinations and civil litigation.
- Represented clients in IRS attempt to reclassify losses associated with horse and cattle activities as hobby losses under IRC § 183.
- Represented clients in IRS challenges to classification of independent contractors versus employees.
- Represented numerous tax professionals under investigation for alleged ethical and IRS Circular 230 violations.
- Represented large public company in an IRS challenge to deduction of expenses related to merger with competitor.
- Represented owner and closely-held business in IRS examination of issues related to change in accounting method.
- Represented client in IRS attempt to impose penalties during litigation of civil tax matter. Successfully convinced court that the government could not propose penalties.
- Represented client in connection with IRS challenge to losses arising from failed tender offer for a foreign publicly-traded company.
- Represented numerous estates in IRS challenges to the valuation of closely-held businesses and estate planning vehicles fractionalizing ownership and control.
- Represented numerous estates in IRS challenges to family limited partnerships involving IRC §§ 2703, 2704 and 2036 and other substance-over-form attacks.
White Collar and Criminal Tax Controversies Representation Matters
- Represented a CPA subject of an investigation by the Tax Inspector General's Office and negotiated a resolution involving no criminal charges.
- Hired by client post-indictment in mail and wire fraud case and convinced the government to dismiss the indictment before trial.
- Successfully avoided criminal prosecution and civil fraud penalties for numerous taxpayers in civil IRS examinations and IRS administrative proceedings with high risk of civil fraud penalties, criminal prosecution or both.
- Represented numerous clients in making voluntary disclosures to the IRS regarding unfiled tax returns, substantiation tax issues and offshore activities to avoid criminal prosecution.
- Represented large national corporation in investigation of potential environmental criminal violations. Convinced the government that no criminal charges should be brought.
- Represented an attorney in an IRS investigation of failure to file tax returns.
- Represented a hospital chain in a healthcare fraud investigation following the execution of search warrants based on allegations made by a qui tax relation.
- Represented a real estate investor indicted for tax fraud associated with losses for investment in bank-related real estate. The client was acquitted on all counts.
- Represented a banker indicted for allegedly failing to disclose relationship to borrowers who later defaulted on loan. The client was acquitted on all counts.