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
39 Questions Answered

Q. What taxes are owed IN EACH COUNTRY for a US citizen based in the US who sells an owned property in Australia?
A: That is an exceptionally difficult question, since it is governed by two sets of tax codes and tax treaties. You need to hire an experienced tax lawyer that can handle tax treaty interpretation.
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 did my sons taxes, he was audited I didn't handle it correctly, can it be fixed?
A: Some things are fixable, some things are not. It depends entirely on what was claimed and whether the taxpayer was entitled to claim it or not. Since the dollar values are high enough, it would be in his best interest to do a consultation with a professional and go over the whole situation.
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.
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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