Matthew M. Montoya practices federal tax law and is admitted to practice in the United States Tax Court, the Federal District Court of Colorado, and New Mexico. He is authorized to represent taxpayers before the IRS in all 50 states. Matthew is also a proud member of the American Bar Association, Section of Taxation and the Federal Bar Association, Section of Taxation.
Matthew graduated from the University of New Mexico School of Law, where he focused his study on procedural law, tax, and litigation. Through law school clinics, he worked with the District Attorney’s Office in New Mexico. During his time there, he gained significant litigation experience while prosecuting DWI and Domestic Violence crimes.
He started his legal career clerking for the New Mexico Attorney General’s Office, where he worked with the Civil Division to ensure government compliance with the state inspection of public records laws and drafted the legal framework for Attorney General Opinions.
From there, Matthew worked with a Low Income Taxpayer Clinic, helping individuals in need by representing them before the IRS.
After moving to Colorado, he has worked to resolve a wide range of cases from relatively straightforward audits of small businesses, to Tax Court litigation involving the sale of rental property and medical expenses, to complex collection actions for taxpayers living abroad. The amounts at issue in those cases varied from several thousand dollars to $1.2 million in tax owed to the IRS.
In addition to his work, he volunteers his time with the Denver University School of Law Low Income Taxpayer Clinic where he helps the clinic represent low income taxpayers before the IRS.