Matt Mueller is a former federal prosecutor and experienced trial lawyer. He focuses his practice on white collar criminal defense, civil and criminal tax controversy matters, securities and other regulatory enforcement actions, internal investigations, and civil litigation. He represents a diverse array of clients including individuals facing criminal charges in federal and state court, individuals in tax disputes with the IRS, companies and individuals facing regulatory investigations and lawsuits in state and federal courts, court-appointed equity receivers, and clients facing complex investigations worldwide.
Prior to joining WGK, 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 joined the U.S. Attorney’s Office for the Middle District of Florida in 2012 as an Assistant U.S. Attorney in Tampa. During his time as an AUSA, Matt focused on complex 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 has presented to local and national groups on a variety of issues pertaining to federal criminal litigation, including criminal tax investigations, health care fraud, the federal sentencing guidelines, and the discovery of electronically-stored information (ESI). 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.
- White Collar Defense
- Tax Controversy and Litigation
- Securities and Regulatory Defense
- Criminal Defense
- Internal Investigations
- Civil Litigation
- “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 WGK 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.
- Representation of individuals in connection with civil and criminal securities fraud investigations conducted by the SEC, Florida Office of Financial Regulation, and U.S. Department of Justice
- Representation of individuals involving tax disputes with the IRS
- Representation of a real estate investor and asset manager in a federal grand jury investigation
- Representation of a manufacturing company and owner involved in a commercial and regulatory dispute
- Representation of a former executive in connection with a Foreign Corrupt Practices Act (FCPA) investigation
- 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 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 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
- Representation of public accounting firms and their owners under investigation by the Public Company Accounting Oversight Board (PCAOB), Division of Enforcement and Investigations
EXPERIENCE AS A PROSECUTOR
- Prosecution of the former president of a Tampa-area concrete and construction products corporation in which the defendant was convicted of several counts of violating the Internal Revenue laws following a six day jury trial and was sentenced to ten years in federal prison. He was also ordered to pay over $30 million in restitution to the IRS.
- Prosecution of a multi-defendant mortgage fraud conspiracy in Sarasota in which the lead defendant was convicted of conspiracy and several counts of wire fraud affecting a financial institution following a six day jury trial.
- Matt served as lead counsel on numerous prosecutions of stolen identity refund fraud crimes in Tampa, including the prosecution of a husband and wife for stealing hundreds of identities and using them to file millions of dollars’ worth of fraudulent tax refund claims.
- Matt served as co-counsel with the Department of Justice, Environmental Crimes Section in Washington D.C. on the successful prosecution of an Italian-based shipping company for knowingly falsifying a vessel’s oil record book in violation of the Act to Prevent Pollution from Ships (APPS). The shipping company paid an overall criminal fine of $2.75 Million and two individual crew members were also prosecuted.
- In addition, Matt has participated in and directed over 100 federal investigations into a diverse array of white collar and regulatory crimes including investigations conducted by the FBI, IRS Criminal Investigations division, U.S. Secret Service, U.S. Department of Homeland Security, U.S. Department of Health and Human Services, Office of Inspector General, Defense Criminal Investigative Service, Export-Import Bank of the United States, Office of the Inspector General, EPA Criminal Investigative Division, and many others.
- 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
- 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 Association of Criminal Defense Lawyers
- Florida Bar Tax Section
- Federal Bar Association, Tampa Bay Chapter
- Hillsborough County Bar Association
- 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
- Florida Super Lawyers, Rising Stars (2017)