Glen Frost: Building Frost Law and Practicing Tax Controversy
Glen Frost built Frost Law from a solo practice into an 80-plus person multidisciplinary firm of attorneys, CPAs, enrolled agents, and Certified Fraud Examiners, headquartered in Maryland. In this episode he talks about the first hire, the lawyer-and-CPA advantage, IRS workforce cuts, the Employee Retention Credit era, and scaling a tax practice across multiple jurisdictions.
About the Guest
Glen Frost is the founder and Managing Partner of Frost Law, a multidisciplinary tax controversy firm headquartered in Maryland with a team that combines attorneys, CPAs, enrolled agents, and Certified Fraud Examiners. He is admitted to practice in Maryland, the District of Columbia, Virginia, Florida, Pennsylvania, and Arizona.
Frost is one of a small number of practitioners who holds three credentials at once: attorney, CPA, and Certified Financial Planner, with an LL.M. in Taxation on top. He earned his J.D. and LL.M. in Taxation at the University of Baltimore School of Law, where he co-founded the Business and Tax Law Association as a student. His practice spans tax controversy and litigation (IRS audits and appeals), international tax (FBAR, FATCA), the Employee Retention Credit, estate planning, business law, international trade and customs, and white-collar criminal defense.
In March 2026, Frost Law submitted formal comments to the IRS urging changes to the Criminal Investigation Voluntary Disclosure Practice, including longer payment plans and partial-payment flexibility to bring more taxpayers back into compliance. Frost is an Associate Legal Counsel to American Citizens Abroad, a Lifetime Member of the American Association of Attorney-Certified Public Accountants (AAA-CPA, Audit Advisory Committee).
In This Episode
- Co-founding the Business and Tax Law Association at UBalt Law as a JD student
- Going solo and turning a one-lawyer office into a multidisciplinary tax controversy firm
- What the lawyer/CPA combination actually changes about the way you read a tax file
- Building a multidisciplinary practice across attorneys, CPAs, enrolled agents, and CFEs, and how the regulatory structure shapes it
- The first hire and what to look for when you are still personally on every file
- Scaling a tax practice across multiple state bars
- Expert-witness work in tax sentencing cases
- Where tax enforcement is headed, from the practitioner side of the table
- IRS workforce cuts and what they actually mean for clients waiting on appeals and audits
- From CPA to law school: when adding the JD/LLM is worth the time
- COVID-relief complexity, the Employee Retention Credit era, and what it did to Frost Law’s growth
- Penalty regime questions and circuit splits practitioners are watching
- Advice for aspiring tax attorneys deciding between Big Law, accounting firms, and tax boutiques
Timestamps
- 0:00 Introduction
- 0:52 Founding the Business & Tax Law Association at UBalt
- 1:52 Going solo and building Frost Law
- 2:53 The CPA-attorney advantage
- 3:42 Multidisciplinary practice and regulation
- 6:09 The first hire and building the team
- 7:52 Scaling across seven states
- 9:05 Expert-witness work in tax sentencing
- 12:18 The future of tax enforcement
- 13:11 IRS workforce cuts and the controversy impact
- 15:05 From CPA to law school
- 16:57 COVID relief and Frost Law’s growth
- 21:10 Penalty regime and circuit splits
- 22:54 Advice for aspiring tax attorneys
Resources & Links
- Glen Frost, Founder & Managing Partner, Frost Law
- Frost Law (askfrost.com)
- University of Baltimore School of Law, Graduate Tax Program
- IRS Employee Retention Credit
- American Citizens Abroad (Frost serves as Associate Legal Counsel)
- American Association of Attorney-Certified Public Accountants (Lifetime Member; Audit Advisory Committee)
People Mentioned
- Kaitlyn Loughner, Partner, Frost Law (Glen’s first hire)
- Fred Brown, Director of the Graduate Tax Program at the University of Baltimore School of Law (Glen’s tax professor; previously on Cited Authorities, Episode 6)
Firms & Organizations Mentioned
Previously on Cited Authorities
- Christopher J. Monte (Episode 1)
- Lisa D. Sparks (Episode 2)
- Robert C. Bonsib (Episode 3)
- Ellis Duncan (Episode 4)
- Ebony M. Thompson (Episode 5)
- Fred Brown (Episode 6)
Next on Cited Authorities
Pamela Gilbert →