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Matthew R. Porter

Matthew R. Porter

Dedicated to Helping Resolve Tax Disputes
  • Tax Law
  • Ohio
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Biography

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 evaluate 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!

Education
Capital University Law School
LL.M. (2012) | Taxation
Honors: CALI Awards in three advanced tax classes, earning the highest marks in each class.
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Capital University Law School
J.D. (2008) | Law
VITA Certified, Volunteer Income Tax Assistant; Tax Moot Court Competition Member
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Ohio Wesleyan University
B.A. (2004) | Economics & Business Management
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Professional Experience
Tax Lawyer
Porter Law Office, LLC
- Current
Porter Law Office, LLC helps people resolve their tax problems. We have helped numerous taxpayers achieve tax freedom. Contact the experienced tax attorney at Porter Law Office, LLC today!
Tax Attorney
Nardone Law Group, LLC
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Immigration Attorney
Shihab & Associates Co.
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Intake Officer
Columbus City Prosecutor's Office
Legal Assistant
The Legal Office of the Governor of Ohio
Real Estate Appraiser
The Charles R. Porter Company
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Legal Intern
Schiff & Associates
Publications
Articles & Publications
How to Set Up Payment Plan with IRS
Porter Law Office
IRS Reporting of Economic Impact Payments and PPP Loan Proceeds
Columbus Bar Association
Money won at casino, racino must be reported on income taxes (Contributor)
The Columbus Dispatch
Deductibility of Ordinary and Necessary Business Expenses
Avvo Legal Guide
H-1B "Cap-Gap" Rules: A Primer
Business Immigration News
How to Market Oneself in Changing Times
American Immigration Lawyer's Association VOICE
Immigration 101: Family Sponsored Green Card (I-485)
Business Immigration News
Immigration 101: The Fundamentals of PERM
Business Immigration News
Recent Tax Court Ruling a Victory for Professional Gamblers
Tax and Controversy
You have an H-1B Visa: Now What?
Business Immigration News
H-1B Visa Options Before April 1, 2012 Cap (Part 1)
Business Immigration News
H-1B Visa Options Before April 1, 2012 Cap (Part 2)
Business Immigration News
Immigrant Investor EB-5 Visa: Green Card Through Investment
Business Immigration News
Speaking Engagements
One Year After the Third Party Neufeld Memo: Practical Solutions for What Lies Ahead., Fundamentals of H-1B
The Home Office Deduction for Real Estate Professionals, Tax Planning for the Real Estate Professional
Certifications
Certifying Acceptance Agent CAA
Internal Revenue Service
Awards
Top Lawyer in Tax Law
Columbus CEO Magazine
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.
10.0 Superb Rating
Avvo
Client Champion SILVER
Martindale-Hubbell
Top Lawyer in Immigration Law
Columbus CEO Magazine
Rising Star
Ohio Super Lawyers
2017
Top Lawyer
Columbus CEO Magazine
2015
Professional Associations
American Immigration Lawyers Association
Member
Current
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American Bar Association
Member
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Activities: Young Lawyers Division 2012-2017; Taxation Section 2012-present
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Columbus Bar Association
Member
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Activities: Business Tax Committee 2014-present
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Ohio State Bar Association
Member
-
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Jurisdictions Admitted to Practice
Ohio
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Ohio State Supreme Court
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U.S. District Court for the Southern District of Ohio
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U.S. Tax Court
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Fees
  • Free Consultation
  • Credit Cards Accepted
Practice Area
Tax Law
Business Taxes, Income Taxes, Payroll Taxes, Tax Appeals, Tax Audits
Languages
  • English: Spoken, Written
Legal Answers
Q. Can my foreign partner with ITIN and a USA bank simply file a 1040 or does he have to file a 1040NR?
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).
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Websites & Blogs
Website
Tax Lawyer
Blog
Porter Law Office, LLC
Contact & Map
Porter Law Office, LLC
800 Cross Pointe Road
Suite N
Columbus, OH 43230
Telephone: (614) 428-2887
Fax: (614) 655-3602
Monday: 8 AM - 4 PM
Tuesday: 8 AM - 4 PM (Today)
Wednesday: 8 AM - 4 PM
Thursday: 8 AM - 4 PM
Friday: 8 AM - 4 PM
Saturday: Closed
Sunday: Closed
Notice: Open Saturday by appointment only.