Mr. Then practices primarily in the areas of tax controversy and litigation. He represents individuals and businesses on a variety of tax matters and in all stages of civil and criminal tax disputes. Mr. Then has advised clients on IRS examinations and appeals, voluntary disclosures, research credits, penalties, tax compliance, international reporting requirements, and other important and sensitive tax issues.

Mr. Then brings a wealth of knowledge and experience to the firm. Prior to joining the firm, he clerked for the Honorable Judge Maurice B. Foley of the United States Tax Court advising on and assisting in the resolution of various complex tax disputes. He also served as a judge advocate in the United States Army in various roles practicing administrative law, contract law, military law, criminal law, international law, tort law, and labor and employment.

Mr. Then was admitted to practice in Texas in 2026 and Florida in 2016.