August 31, 2021
As a founding partner of Crepeau Mourges, Brian’s mission is to provide thoughtful, clear, and cost-effective representation to his clients. This personal approach enables the client’s understanding of the challenges ahead and the potential strategies to resolve them.
As a seasoned tax attorney, Certified Public Accountant, and Certified Fraud Examiner, Brian has a unique and well-rounded understanding of the intricacies between law, accounting and business matters. This allows Brian to provide an informed course of action on matters that normally require multiple professionals to handle.
Brian concentrates primarily on federal and state tax controversy matters of individual and corporate taxpayers. He represents clients in all phases of administrative disputes before the Internal Revenue Service and the Comptroller of Maryland. He also litigates cases before the United States Tax Court.
Brian can provide litigation support and expert testimony in the areas of taxation, fraud, income analysis and business structures. Brian’s experience includes leading and conducting complex, high-stakes internal investigations.
As a certified FINRA Arbitrator, Brian also advises on disputes involving brokers, financial planners, and investment advisers.
- American University, Washington College of Law, J.D. (2003)
- Bridgewater State University, B.S. in Management Science-Accounting (1997)
- United States Tax Court
August 6, 2021
Tom DeGennaro is an Associate Attorney at Crepeau Mourges. His practice focuses on representing individuals and businesses throughout all stages of federal and state tax controversies, financial consulting and arbitration, and corporate litigation.
Prior to joining the firm, Tom was a trial lawyer at a small, but highly renowned, family law firm in Annapolis. Tom represented clients in all types of family law matters, such as divorce, child custody, and domestic violence. At Crepeau Mourges, Tom draws on his experience as a family law attorney to create common sense, practical solutions for his clients. Prior to practicing family law, Tom served as a judicial law clerk for The Honorable Paul F. Harris, Jr. and The Honorable Donna M. Schaeffer in the Circuit Court for Anne Arundel County, Maryland.
Tom earned his Juris Doctor from the University of Baltimore School of Law. Before law school, Tom earned a combined degree in Political Science and Public Relations from Towson University. Tom is currently working towards earning his LL.M. in Taxation from the University of Baltimore. Tom is a member of the Maryland State Bar Association, Anne Arundel County Bar Association, and James C. Cawood Jr. American Inns of Court. He is a Committee Member of the New Lawyers Section for the Anne Arundel County Bar Association.
Tom lives in Crownsville, MD, with his wife, Athena, his son, Thomas, and their two rescue dogs, Hera and Cali. Outside of the office, you can catch him cheering on his beloved Washington Football Team and sitting on the beach in Ocean City, Maryland.
- University of Baltimore School of Law, LL.M. in Taxation & Certificate in Estate Planning, 2022 (expected)
- University of Baltimore School of Law, J.D., (2015)
- Towson University, Towson, MD B.S. in Strategic Public Relations and Political Science, (2011)
- United States Tax Court
- United States District Court, District of Maryland
December 29, 2020
Mr. Mourges focuses his legal practice on the representation of individuals and businesses facing complex financial issues. Mr. Mourges has achieved significant success for domestic and international clients in civil matters involving the Internal Revenue Service and state and local taxing authorities, criminal investigations and enforcement actions pursued by the Department of Justice and Attorney General of Maryland, and financial disputes between businesses and competitors, vendors, owners, and employees. In addition, Mr. Mourges has provided sophisticated counsel to businesses in all phases of their life-cycle – from start-up, through growth phases, and in liquidation.
Mr. Mourges differentiates his practice through his attention to detail, business and tax acumen, and his ability to quickly and comprehensively identify and react to the ever-evolving challenges facing his clients. Unlike other lawyers that may dwell on novel or academic legal issues, Mr. Mourges explains complex problems in a manner that is not only understandable, but also puts potential financial and legal risks and benefits squarely in context. As a result, clients are more involved in the process and can achieve the best result in their circumstances.
Prior to forming Crepeau Mourges, Mr. Mourges was a partner in both the tax controversy and criminal defense and investigations practices of Rosenberg Martin Greenberg, LLP, a business law firm in Baltimore, Maryland. Mr. Mourges is licensed to practice law in Maryland and Pennsylvania, is a licensed Certified Public Accountant in Maryland, and is authorized to represent taxpayers nationwide and internationally before the Internal Revenue Service and United States Tax Court. Mr. Mourges holds degrees from The Wharton School of The University of Pennsylvania (B.S., Economics) and The University of Baltimore School of Law (J.D. and LL.M. in Taxation). He has represented clients in legal matters involving the following agencies, courts, and tribunals:
United States Tax Court
Maryland Tax Court
United States District Court (District of Maryland)
Maryland (all courts)
Internal Revenue Service (IRS)
Comptroller of Maryland
Department of Labor, Licensing and Regulation (DLLR)
State Department of Assessments and Taxation (SDAT)
Department of Justice (DOJ)
Attorney General of Maryland
Department of Homeland Security (DHS)
Immigrations and Customs Enforcement (ICE)
Social Security Administration (SSA)
United States Department of Labor (DOL)
Department of Treasury
Federal Bureau of Investigations (FBI)
Maryland Department of Labor
Drug Enforcement Administration (DEA)
Securities and Exchange Commission (SEC)
Department of Treasury
Office of Foreign Assets Control (OFAC)
Financial Crimes Enforcement Network (FinCEN)
Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF)
Audits of Retirement Plans/Coordinated Issue. Represented more than fifty companies in separate examinations of their profit-sharing plans by the IRS, each involving a novel transactional structure – Rollover Business Startup (ROBS). All audits were resolved with a “no change” and no finding of substantial plan or operational defects.
Audit Involving Bank Deposit Analysis/Unreported Income. Represented food distribution company and related entities in complex administrative appeal involving alleged unreported income, bank deposit analyses, intercompany transactions, and net operating loss carryforwards. Successfully negotiated a settlement reducing the proposed deficiency, exclusive of interest, from over $13.5 million to under $600,000.
Admissions and Amusement Tax. Represented business operating a significant number of sports clinics and leagues in the Baltimore/DC Area in an audit relating to admissions and amusement tax. Devised strategy for client to lobby to administration about application of regulations to sports-related businesses, resulting in reduction of assessment from over $450,000 to approximately $50,000.
Gambling Winnings and Losses. Represented multiple individuals with significant tax deficiencies resulting from unreported gambling proceeds. Resolved matters without any assessments by producing gaming information and substantiation associated offsetting losses.
Construction Company/Substantiation of Expenses. Represented owner of construction company with proposed deficiency of approximately $350,000. Devised strategy in Appeals that resulted in matter being resolved as a “no change” despite potential procedural issues.
Offer in Compromise. Represented individual owing more than $2,000,000 to the Internal Revenue Service for taxes, penalties, and interest on gains related to trades executed prior to economic collapse. After years without any resolution, successfully negotiated an Offer in Compromise for approximately $30,000.
Tax Preparer Injunction Action. Represented tax preparer in injunction action litigated by the Department of Justice relating to the preparation of more than 6,000 allegedly fraudulent returns. Negotiated consent injunction that allowed tax preparer to continue business operations with minimal oversight by neutral monitor and no fine.
Collection Due Process/Trust Fund Recovery Penalty. Represented business owner in Collection Due Process matter involving collection of over $300,000 in assessed trust fund recovery penalties. Developed novel strategy related to procedural defense based on failure to provide adequate notice and resolved matter with all assessments being withdrawn.
Structuring/Forfeiture. Represented individual criminally charged with money laundering through the use of structuring. Successfully negotiated a plea agreement excluding criminal charges for money laundering and limiting the amount of the forfeiture order relating to the alleged structuring activity.
Installment Agreements. Represented business owner owing nearly $10,000,000 in negotiation of multiple installment agreements with the Internal Revenue Service and mitigated effect of enforcement in light of dissipation of assets and continued compliance issues.
Unfiled Returns/Income Tax Appeal. Represented business owner with multiple businesses with significant number of unfiled returns that previously pleaded guilty to willful failure to file a tax return pursuant to I.R.C. § 7203. Successfully settled matter involving substantial number of intercompany “loans,” personal use issues, substantiation issues, and incriminating information from prior criminal case.
Information Reporting Penalties. Represented several large companies in matters involving substantial information reporting penalties proposed by the Internal Revenue Service for failure to properly report wages. Successfully used multiple administrative processes in order to obtain necessary information and to abate penalties in full.
Lien Foreclosure/Department of Justice. Represented individuals pursued by Department of Justice in collection litigation involving a significant number of delinquent tax returns and tax deficiencies resulting from Substitutes for Returns. Negotiated settlement through court-imposed mediation, which resulted in minimal financial consequences to the clients.
Statute of Limitations. Represented business owners convicted of federal tax crimes in strategic resolution of outstanding tax liabilities where client due to eventually receive substantial litigation settlement. Implemented strategy to cause the collection statute of limitations to expire and enable the client to receive all of the funds (where more than $1,000,000 was received and the amount would likely have been subject to levy).
FBARs/Voluntary Disclosure. Represented former United States resident and green card holder in matter involving significant amounts of unreported foreign financial accounts and transfers with international art dealing consortium. After mitigating criminal exposure through Offshore Voluntary Disclosure Program (OVDP), successfully employed strategy causing statute of limitations to expire and then directed opt out from OVDP. Strategy saved client millions of dollars in required payment under the OVDP.
International Reporting Penalties/Form 3520. Represented estate in matter involving failure to report foreign financial assets and transactions. After matter was resolved in related Tax Court litigation, Internal Revenue Service proposed to assess approximately $300,000 in penalties related to Form 3520. Among other arguments, successfully argued that principles of collateral estoppel and res judicata prevented a new, inconsistent position from being raised and the matter was dismissed on those grounds.
Tax Litigation Involving Partnership. Represented tax matters partner and notice partner in complex TEFRA partnership matter involving numerous direct and indirect partners and disallowance of more than $20 million in deductions. Analyzed issues relating to underlying deductions and developed strategy relating to procedural defenses for partnership and related partners. Resolved matter without additional deficiency with respect to the partners involved.
Fraud Penalty/Unreported Income. Represented business owner and recently-convicted felon in Tax Court litigation matter involving substantial adjustments relating to alleged unreported income and fraud penalties, which stemmed from prior criminal matter where taxpayer pleaded guilty to white collar crimes. Identified procedural mistakes by opposing counsel and devised strategy to settle proposed deficiency of over $1,000,000 for under $100,000.
Innocent Spouse Relief. Represented individual in innocent spouse litigation where husband assessed with tax, interest, and penalties in excess of $1 million. Successfully settled the matter for complete relief from liability on behalf the client pursuant to I.R.C. § 6015(b).
Maryland Tax Court/Real Property Valuation. Represented purchaser of commercial property in valuation litigation with State Department of Assessments & Taxation. Developed strategy to contest errors in State’s “expert” appraisal and to include information relevant to actual value, despite failure of prior counsel to timely introduce such information. Strategy resulted in substantial reduction to assessed value after related appeal.
Real Property Tax Exemption (Concessionaire). Assisted in Maryland Tax Court litigation involving lessee/fix-based operator at Maryland airport and application of property tax exemption for concessionaire. Successfully advocated for application of property tax statute based upon record ownership and matter was eventually dismissed by State Department of Assessments & Taxation.
Real Property Tax Exemption (Non-Profit). Assisted in Maryland Tax Court matter involving denial of property tax exemption for use of property adjacent to non-profit school. Successfully argued for exemption based on use as ancillary to operation of the school.
Department of Homeland Security/I-9 Audit. Represented company that employed a significant number of unauthorized workers. Implemented strategy to minimize financial costs of audit, provided counsel regarding worker verification requirements, and assisted in transition of workforce.
Advice Relating to Paycheck Protection Program. Advise clients on eligibility and loan forgiveness applications under the Paycheck Protection Program. Strategically plan to maximize loan forgiveness, to prepare for review by financial institutions, and to prepare responses for issues relating to affiliation, necessity, and other areas of concern.
Wage & Hour/FLSA Litigation. Defended clients in demands and litigation related to unpaid overtime and similar issues. Provided counsel to clients regarding potential exposure related to classes of workers treated improperly and settled matters without trial.
International Tax Planning and Compliance. Advised numerous clients and accountants on international tax planning issues and preparation of international tax returns, including Forms 5471, Forms 8865, Forms 3520, Forms 8621, Form 1040NR, and related forms, schedules, and computations. Provide counsel relating to U.S. and foreign subsidiaries, repatriation tax, and expatriation tax.
Private Letter Ruling Requests. Submitted requests relating to income tax deferral for foreign retirement accounts as well as late election for elective tax treatment for Passive Foreign Investment Companies.
Worker Classification. Successfully represented client in worker classification audit by arguing for application of Section 530 relief. Avoided related assessments for employment tax, income tax withholding, and unemployment insurance.
Audit of Disclosure through Streamlined Procedures. Advised pulmonologist in addressing prior errors in reporting of foreign business transactions and receipt of foreign inheritance, which involved substantial exposure to civil penalties. Successfully disclosed transactions and navigated subsequent examination and interviews, which resulted in no further assessment of penalties.
Criminal Tax/Negotiation of Misdemeanor. Represented former government supervisor investigated for filing false income tax returns. Negotiated a misdemeanor plea to a single count of 26 U.S.C. § 7207. Successfully argued for a probationary sentence.
Negotiation of Criminal Tax Plea. Assisted in representation of oncologist investigated for filing false income tax returns resulting in a tax loss of more than $750,000. Client charged with a single violation of 26 U.S.C. § 7206(1) and court granted a downward variance, resulting in a sentence of probation with the condition of 12 months of home detention. Also assisted in subsequent proceedings relating to revocation of licensure.
Negotiation of Criminal Plea for Tax Preparer. Represented individual and related business investigated for preparation of hundreds of fraudulent tax returns resulting in loss of approximately $3 million to State of Maryland. Negotiated a plea agreement without any order of criminal restitution and resulted in incarceration of only three months.
Sentencing for Embezzlement from Non-Profit. Represented former government supervisor investigated for embezzlement and filing false income tax returns and amended income tax returns over a twelve-year period. Negotiated a two-count plea to violation of 18 U.S.C. § 1343 and 26 U.S.C. § 7201. Successfully challenged government’s argument against grouping, resulting in a reduced advisory Guideline range of 27 to 33 months. Successfully argued for variance to a 15-month sentence with a recommended designation to a minimum-security satellite camp.
Business Litigation. Represented business owner in litigation against the management company. Conducted thorough forensic analysis of expenses, management fees, and other financial issues to prepare strategy for litigation. Successfully negotiated result in mediation where client was not required to pay any amounts sought by the management company due to offsets from contractual non-compliance by management company.
Derivative Suit/Internal Investigation. Assisted in representation of publicly-traded real estate investment trust in derivative action for alleged fiduciary violations of employees. Aided company in performing internal investigation and addressing derivative suit. Disposed of matter without trial and assisted in adoption and implementation of best practices to avoid future compliance issues.
Forensic Accounting. Represented large non-profit in internal investigation relating to defalcation of funds discovered after death of founder and long-term chief executive. Principally responsible for financial forensic analysis to track scope and means of misappropriation. Advised non-profit on responsibilities to address issues with various enforcement agencies and potential consequences to stakeholders.
Foreign Assets and Payments/OFAC. Represented antiterrorist expert regarding issues related to consulting contract commissioned by foreign leader. Advised client on issues related to proper reporting of foreign financial assets and transactions and provided assistance to counsel representing client with respect to ongoing investigation by Department of Justice.
Recognition of Excellence
Mr. Mourges has been frequently recognized for his achievements in the legal community. While with his prior firm, Mr. Mourges played a key role in the representation of indigent taxpayers on a pro bono basis and mentored up-and-coming lawyers at the University of Baltimore School of Law. Further, Mr. Mourges spent considerable time assisting in the implementation of the Volunteer Income Tax Assistance (VITA) Program at Fort Meade. In recognition of his team’s effort, they were awarded the J. Ronald Shiff Memorial Pro Bono Award by the Maryland State Bar Association in 2015.
For his continuing efforts in thought leadership advocating for his clients’ interests, Mr. Mourges has been recognized on Benchmark Litigation’s “40 & Under Hot List” multiple times in the fields of tax and white collar crime and received the “Readers’ Choice Top Author (Tax)” award from JD Supra in 2020. Mr. Mourges frequently speaks and publishes on areas impacting his clients and has been featured by the American Association of Attorney-CPAs (AAA-CPA), Maryland Association of Certified Public Accountants (MACPA), Federal Bar Association (FBA), Maryland State Bar Association (MSBA), Anne Arundel Bar Association (AABA), Howard County Bar Association (HCBA), The Knowledge Group, Bloomberg News, and a number of trade associations and advocacy groups.
- The University of Baltimore School of Law, LL.M. in Taxation (2010)
- The University of Baltimore School of Law, J.D. (2009)
- The Wharton School, University of Pennsylvania, B.S. in Economics (2006)
- United States Court of Federal Claims
- United States Tax Court
- United States District Court, District of Maryland