Matthew M Montoya

Matthew M Montoya

Montoya Tax US
  • Tax Law
  • New Mexico
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Summary

Matthew M. Montoya practices federal tax law and is authorized to practice before the United States Tax Court, the Federal District Court of CO, and NM. He is authorized to represent taxpayers before the IRS in all 50 states. Matthew gained significant practical experience through the UNM School of Law by participating in several consecutive clinics, where he was able to practice law under supervision. He has prosecuted misdemeanor DWI/DV cases, assisted on Felony level prosecutions, and represented low income taxpayers before the IRS. Since becoming licensed, Matthew has resolved a wide range of tax cases from relatively straightforward audits of itemized deductions, to complex Tax Court litigation, to IRS collection actions. The case values he handled ranged from several thousand dollars to $1.2 Million the IRS claimed the taxpayer owed. In his spare time, Matthew volunteers his time by taking on pro-bono cases through the Denver University School of Law Low Income Taxpayer Clinic.

Practice Area
  • Tax Law
Fees
  • Credit Cards Accepted
    Major credit cards accepted.
Jurisdictions Admitted to Practice
New Mexico
Federal District Court - Colorado
United States Tax Court
Professional Experience
Owner/Operator
Montoya Tax US
- Current
Tax Controversy Attorney
Robinson & Henry, P.C.
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Clinical Law Student - CLIP (DA Office - Gangs Prosecution)
University of New Mexico School of Law
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Assisted in the prosecution of gang crimes through the local District Attorney's Office.
Clinical Law Student - Business & Tax
University of New Mexico School of Law
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Represented low income taxpayers before the IRS.
Clinical Law Student - DWI/DV Prosecutions
University of New Mexico School of Law
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Prosecuted misdemeanor DWI and Domestic Violence cases.
Law Clerk
New Mexico Attorney General's Office
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Education
University of New Mexico
J.D. | Tax, Litigation, Procedural Law
Professional Associations
State Bar of New Mexico # 144424
Member
Current
American Bar Association - Tax Section
Member
- Current
Websites & Blogs
Website
Montoya Tax US
Legal Answers
36 Questions Answered

Q. Can I have my ex taxes amended from the previous year?
A: Here are the IRS tiebreaker rules (when two people try to claim the same dependents): https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-of-more-than-one-person More detailed information can be found in IRS Publication 501: https://www.irs.gov/pub/irs-pdf/p501.pdf For information about your specific legal situation, you would have to consult with a tax attorney. Fortunately, federal tax issues are a national practice area. For reference - I do charge for consultations.
Q. My son's grandfather claimed my son and so did I. Who will get the tax credit?
A: You can find the tiebreaker rules (what happens when a dependent is claimed by more than one individual) here: https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-of-more-than-one-person You can find more in-depth information in IRS Publication 501: https://www.irs.gov/pub/irs-pdf/p501.pdf Fortunately, tax law is mostly a federal practice. If you want advice about your specific situation, you would have to consult with a professional.
Q. Am I required to pay taxes on gains earned from cyptocurrency like Bitcoin if I sell it?
A: Yes. See https://www.irs.gov/newsroom/irs-virtual-currency-guidance
Q. I have a job offer in India. My family will stay in US. Would I have to pay tax to US? If so, how would I pay for it.
A: US citizens living abroad still have to comply with US tax obligations. I have provided links to the IRS website, which should answer many of your questions. https://www.irs.gov/individuals/international-taxpayers/taxpayers-living-abroad Filing requirements for US citizens abroad: https://www.irs.gov/individuals/international-taxpayers/u-s-citizens-and-resident-aliens-abroad-filing-requirements If it's too much or too confusing, look for an experienced tax professional in your area that is willing to explain it to you and, if you wish, help you with filing your required documents.
Q. IRS has a lien on house because of owed taxes in 2000-04; lien filed 2008. Is lien active or expired?
A: The short answer is: in general, the lien stays on. In other words, the heirs take the property subject to an IRS lien. This is really the only way that the IRS can still collect on the back taxes that they are owed. With that said, you should probably do a consultation with a representative (Tax Attorney or Enrolled Agent or a CPA (that specializes in tax controversy/resolution)) to help you because there may be a statute of limitations issue. That will depend heavily on some technical rules (some of them "freeze" the time to collect) and whether your mother signed anything to extend the statute. It's very fact-specific and depends heavily on what happened, when. If the statute is over, and the IRS can't collect on the taxes, then you'd probably want to hire the representative to help you get the taxes off and get the lien released and removed.
Q. What is the advantage of paying taxes on a quarterly basis?
A: If you are earning money that isn't subject to withholding, like self-employment, you are supposed to pay "estimated tax payments" which is due quarterly. The advantage is that you won't be penalized.
Q. Is it against the law to not claim all of my tips from my waitressing job?
A: Yes.
Q. I would like to know how soon does the IRS come after garnishment without being able to pay them?
A: You shouldn't be waiting for them to come to you. If you really can't pay, there are options available to you. If you meet the low income thresholds, go to your local Low Income Taxpayer Clinic, often run through legal aid groups or through law schools. If not, speak to an enrolled agent or tax attorney because how to address the issues will depend heavily on your specific situation.
Q. Who is liable when it comes to employers not withholding enough federal income taxes?
A: The withholding is governed by the Form W-4 you (the taxpayer) fill out when you start working somewhere. Here's a W-4 for 2017 https://www.irs.gov/pub/irs-pdf/fw4.pdf Based on your entries on the Form, the withholding will be adjusted. Often, people will put so many exemptions on the Form that they don't have much withheld from their pay at all and end up with a lot of tax at the end of the year. The short answer is that you are liable for setting your withholding amounts. If it becomes a problem for the IRS, they can enter you into the "withholding compliance program" and force withholding at a certain rate. Again, it's the taxpayer's responsibility to have withholding amounts adjusted.
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Contact & Map
9233 Park Meadows Drive
(Appointment Only)
Lone Tree, CO 80124
USA
Telephone: (720) 507-1829
Fax: (866) 905-5717