Joshua Smeltzer was recently quoted by Law360 in an article on cryptocurrency enforcements:

“The John Doe summons is probably one of the most powerful tools the government has,” Joshua Smeltzer, counsel at Gray Reed, told Law360.

 “Every time the IRS gets information from John Doe summonses, or from audits, or from the threatening letters that they sent out previously — all of that stuff generates data,” he said. “The IRS can then use that data to decide what indicators are available to narrow the field.” Smeltzer was referring to some 10,000 letters the IRS sent to cryptocurrency users in 2019, warning them to fulfill their tax obligations.

A full copy of the article is available here.

Photo of Joshua Smeltzer Joshua Smeltzer

Joshua Smeltzer is a tax litigator defending clients in tax audits, tax appeals, and litigation in Federal District Court, U.S. Tax Court, the U.S. Court of Federal Claims, and tax issues in U.S. Bankruptcy Court. Joshua’s previous work as a litigator for the…

Joshua Smeltzer is a tax litigator defending clients in tax audits, tax appeals, and litigation in Federal District Court, U.S. Tax Court, the U.S. Court of Federal Claims, and tax issues in U.S. Bankruptcy Court. Joshua’s previous work as a litigator for the U.S. Department of Justice provides him with first-hand knowledge of how government lawyers build and litigate tax cases.