Matthew R. Porter

Matthew R. Porter is a tax lawyer with an advanced degree in taxation (LL.M.). Our AV Preeminent® Rated firm specializes solely on resolving tax disputes. We have helped numerous taxpayers achieve freedom from their tax problems. If the IRS is chasing you for unpaid taxes, contact us to evaluation your options. We have successfully obtained offers in compromise, installment agreements, not collectible status, lien and levy releases, penalty abatement, and innocent spouse relief for our clients. We can also help you defend IRS audits or file past due tax returns. Contact us to see if we can help you!

Tax Law

Business Taxes, Income Taxes, Payroll Taxes, Tax Appeals, Tax Audits

• Free Consultation
• Credit Cards Accepted

Ohio

Since 2008

U.S. Tax Court

Tax Lawyer

Porter Law Office, LLC

2014 - Current

Buried in tax liabilities? Being audited? IRS causing you to stress out? We can help! Our firm resolves tax problems. We have helped numerous taxpayers achieve tax freedom. Contact the experienced tax attorney at Porter Law Office, LLC today!

Capital University Law School

LL.M. (2012) | Taxation

2012 - 2012

Honors: CALI Awards in three advanced tax classes, earning the highest marks in each class.

Ohio Wesleyan University

B.A.

Capital University Law School

J.D.

Rising Star

Ohio Super Lawyers

2018

Rising Star

Ohio Super Lawyers

2017

AV Preeminent® Rated

Martindale-Hubbell

We are an AV Preeminent® Rated boutique IRS tax controversy law firm. According to Martindale-Hubbell, the AV Preeminent® rating is the highest peer rating standard. This rating is given to attorneys who are ranked at the highest level of professional excellence for their legal expertise, communication skills, and ethical standards by their peers.

Rated Superb (10/10)

Avvo

Top Lawyers

Columbus C.E.O. Magazine

Columbus Bar Association

Member

Current

Ohio State Bar Association

Former Member

Current

American Bar Association

Member

Current

American Immigration Lawyers Association

Member

Current

IRS Reporting of Economic Impact Payments and PPP Loan Proceeds

Columbus Bar Association

2021

The Home Office Deduction for Real Estate Professionals, Tax Planning for the Real Estate Professional

2012

Certifying Acceptance Agent CAA

Internal Revenue Service

2014

Q. Can my foreign partner with ITIN and a USA bank simply file a 1040 or does he have to file a 1040NR?

December 21, 2022

A: U.S. tax residents are subject to worldwide taxation. Your friend should discuss this situation with an experienced international tax accountant to determine if there is an opportunity to make an election to be treated as a U.S. tax resident. If there is an election to be treated as a U.S. tax resident, that would have potentially unforeseen consequences that may not be beneficial to your friend in terms of tax compliance and reporting. The general framework under the Internal Revenue Code is that if you are not a citizen of the United States, then you need to follow very specific rules to determine if you are a resident alien or a nonresident alien for tax purposes. Generally, you are considered a resident alien if you meet either the green card test or the substantial presence test. You are considered a nonresident alien for the year if you are not a U.S. resident under either of these tests. Then the tax compliance rules follow accordingly. Again, it would be best to get a consultation with an experienced international tax accountant so you can address the unique circumstances of your friend's case. Here is some info on IRS.gov: https://www.irs.gov/individuals/international-taxpayers/tax-residency-status-first-year-choice#:~:text=Be%20present%20in%20the%20United,the%20current%20year%20(2021).