Matt Mueller is a former federal prosecutor with extensive experience defending corporate and individual clients under investigation by government enforcement and regulatory agencies and litigating cases in federal court. He focuses his practice on white collar defense, representing clients in Florida and across the nation in civil and criminal tax, securities, and health care matters, regulatory enforcement actions, grand jury investigations, internal investigations, and civil litigation. Matt represents a diverse array of clients in these sensitive and high stakes matters including firms and individuals in the financial services and securities industries, doctors, lawyers, accountants and accounting firms, health care and dental professionals, as well as business owners and entrepreneurs.
Prior to joining GK, Matt served as a prosecutor with the U.S. Department of Justice in two capacities: first as a Trial Attorney with the Tax Division in Washington, D.C. and second as an Assistant U.S. Attorney in Tampa. He entered the Department of Justice in 2007 through the Attorney General’s Honors Program. As a trial attorney with the Tax Division, Matt served as the lead prosecutor on a variety of criminal tax investigations, including cases involving personal, corporate, and employment tax evasion. Additionally, he participated in several investigations involving alleged tax and Bank Secrecy Act offenses based on undeclared foreign bank accounts held by U.S. citizens and residents. During Matt’s time with the Tax Division, he was on the front lines of criminal tax enforcement and prosecuted cases all over the United States, including in the Eastern District of Virginia, Eastern District of New York, Middle District of Louisiana, Northern District of Alabama, and Southern District of Florida. Matt later joined the U.S. Attorney’s Office for the Middle District of Florida as an Assistant U.S. Attorney in Tampa. In that role, he led white collar criminal investigations, including matters involving criminal tax fraud and evasion, health care fraud, fraud against the government, environmental and regulatory offenses, securities fraud, mortgage fraud, and public corruption.
Matt is the co-chair of the Florida Bar Tax Section’s Criminal Tax Procedure Subcommittee and an Adjunct Professor of Law at the Stetson University College of Law where he teaches a course focused on tax and antitrust fraud and abuse issues in the health care industry. Matt also has presented to local and national groups on a variety of issues pertaining to federal criminal litigation, including criminal tax investigations, health care fraud, securities fraud, and the federal sentencing guidelines. He received his law degree from the Catholic University of America in Washington D.C., graduating magna cum laude in 2007. Matt graduated from the University of Notre Dame in 1998 with a degree in biological sciences.
PRACTICE AREAS
- White Collar Defense
- Tax Controversy and Litigation
- Securities and Regulatory Defense
- Criminal Defense
- Internal Investigations
- Civil Litigation
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PRESENTATIONS
- “The Age of Promoter Penalties: Fighting the Good Fight,” moderator of panel at American Bar Association’s Section of Taxation 2020 Midyear Meeting, February 1, 2020, Boca Raton, FL.
- “The Rise of Injunction and Disgorgement Actions under Section 7402 of the Internal Revenue Code,” webinar sponsored by the American Bar Association’s Section of Taxation, August 15, 2019.
- “Plea Bargaining” panel at the 27th Annual National Seminar on Federal Sentencing hosted by the Tampa Bay Chapter of the Federal Bar Association, the National Association of Criminal Defense Lawyers, the Criminal Law Section of the Federal Bar Association, and the Criminal Justice Section of the American Bar Association, September 6, 2018, Orlando, FL.
- “Captive Insurance Committee Webinar: Hot Topics in Captive Insurance,” Webinar sponsored by the American Bar Association Business Law Section, Captive Insurance Committee, August 15, 2017.
- “Economic Crimes” panel at the 26thAnnual National Seminar on Federal Sentencing, June 29, 2017, St. Petersburg, FL.
- “Current Issues in Financial Crime Enforcement,” moderator, Securities Law Section luncheon at the Hillsborough County Bar Association, April 27, 2016, Tampa, FL.
- Interviewed on FOX13 and WFLA 970’s “AM Tampa Bay show” regarding President Obama’s historic commutation of sentences for federal prisoners, including two GK pro bono clients.
- “Making a Business Plan: Look Before You Leap” at the Tampa Bay Chapter of the Federal Bar Association’s “Staying in the Game: Business Development Boot Camp,” July 26, 2016, Tampa, FL.
- “Fraud/Theft Offenses II” panel at the 25thAnnual National Seminar on Federal Sentencing, June 3, 2016, Orlando, FL.
- “Fraud/Theft Offenses I” panel at the 25thAnnual National Seminar on Federal Sentencing, June 2, 2016, Orlando, FL.
- “The Role of the Certified Fraud Examiner in Criminal and Civil Fraud Litigation,” 17th Annual Fraud and Computer Crimes Seminar, Association of Certified Fraud Examiners, Tampa Bay Chapter, May 13, 2016, Tampa, FL.
- “FinCEN’s Proposed Anti-Money Laundering Regulations for Investment Advisors Explored,” -Webinar sponsored by The Knowledge Group, April 29, 2016.
- “Current Topics in Criminal Tax Enforcement,” CLE panel luncheon at the Hillsborough County Bar Association, December 8, 2015, Tampa, FL.
- “The Tax Professional as Client: Practical considerations for representing accountants, return preparers, and other tax professionals in civil and criminal tax cases,” Florida Bar Tax Section, Young Lawyer’s Division Phone CLE, October 14, 2015.
- “Tax Preparer Fraud: Strategies for Defending the Tax Preparer or Promoter in Criminal and Civil Injunction Litigation,” American Bar Association, Section of Taxation’s Joint Fall CLE Meeting, September 19, 2015, Chicago, IL.
- “Healthcare Fraud” panel at the 24th Annual National Seminar on the Federal Sentencing Guidelines, May 27-29, 2015, St. Petersburg, FL.
- “Fraud/Theft Offenses I” panel at the 24th Annual National Seminar on the Federal Sentencing Guidelines, May 27-29, 2015, St. Petersburg, FL.
- “The Challenges of Electronic Discovery,” March 11, 2013, Herbert G. Goldburg-Ronald K. Cacciatore Criminal Law American Inn of Court, Tampa, FL.
REPRESENTATIVE EXPERIENCE
- Representation of firms and individuals in connection with civil and criminal securities and commodities fraud investigations conducted by the SEC, CFTC, Florida Office of Financial Regulation, and U.S. Department of Justice
- Representation of individuals involving tax disputes with the IRS including IRS criminal tax investigations
- Representation of an individual in a federal grand jury investigation into offshore tax evasion and money laundering—negotiated non-prosecution agreement for client
- Representation of the former president of a compounding pharmacy in a federal grand jury investigation
- Representation of a group of physicians in a federal health care fraud qui tam investigation
- Representation of an owner of an income tax preparation business in a federal grand jury investigation
- Representation of a defense contractor in a federal grand jury investigation
- Representation of a real estate investor and asset manager in a federal grand jury investigation
- Representation of public accounting firms and their owners under investigation by the Public Company Accounting Oversight Board (PCAOB), Division of Enforcement and Investigations
- Representation of a former executive in connection with a Foreign Corrupt Practices Act (FCPA) investigation
- Representation of company and its owner in connection with an enforcement action brought by the Florida Office of the Attorney General
- Representation of an owner of franchises of a nationally-known income tax return preparation business in a civil injunction lawsuit brought by the Department of Justice, Tax Division in federal court
- Representation of an individual in a federal criminal prosecution of a pain management clinic alleged to have unlawfully prescribed prescription opioids
- Representation of a mortgage broker charged in a multi-million dollar bank fraud conspiracy—client received a “time-served” sentence and will not serve a day in federal prison.
- Pro bono representation of a federal prisoner in his successful petition for clemency from President Obama featured in a Florida Bar News article
- Representation of a manufacturing company and owner involved in a commercial and regulatory dispute
- Representation of a national mortgage lender facing allegations of civil fraud and violations of Florida’s Unfair and Deceptive Trade Practices Act
- Representation of a former Florida state contract employee in Florida Department of Law Enforcement investigation—State Attorney’s Office declined to bring charges
- Representation of an employee in connection with an internal investigation of a national FDIC-insured financial institution
- Representation of federal receiver appointed in SEC enforcement action in connection with an approximately $400 million fraudulent scheme operated through multiple hedge funds
- Representation of state receiver appointed in enforcement action by the Florida Attorney General’s Office in connection with a multi-million dollar travel club operation
EDUCATION
- J.D., Magna cum laude, Catholic University of America, Columbus School of Law
- M.F.S., George Washington University
- B.S., University of Notre Dame
PROFESSIONAL AFFILIATIONS
- Barrister, Goldburg-Cacciatore Criminal Law American Inn of Court
- American Bar Association, Section of Taxation and Criminal Justice Section
- National Association of Criminal Defense Lawyers
- Florida Bar Tax Section
- Federal Bar Association, Tampa Bay Chapter
- Hillsborough County Bar Association
BAR ADMISSIONS
- Florida
COURT ADMISSIONS
- U.S. Court of Appeals, Eleventh Circuit
- U.S. District Court, Middle District of Florida
- U.S. District Court, Southern District of Florida
- U.S. Court of Federal Claims
- U.S. Tax Court
DISTINCTIONS
- Florida Super Lawyers, Rising Stars (2017)
- Co-Chair, Florida Bar Tax Section’s Criminal Tax Procedure Subcommittee