Partner Jason A. Morton
Jason has practiced law for 13 years in both North Carolina and Virginia. He most recently returned from a 2.5-year active duty tour with the NC Army National Guard in 2018. He focuses on tax defense (foreign and domestic), estate planning, business law, asset protection and the taxation of cryptocurrency.
Jason has specific interests in special needs planning, tax settlements and litigation, foreign tax defense and the taxation of cryptocurrencies. He most recently studied blockchain at the University of California-Berkeley. Jason attended the University of Dayton School of Law and the George Washington University School of Law, studying government procurement.
Jason is also a Judge Advocate (JAG) with the North Carolina Army National Guard. He is assigned to the Trial Defense Services team, where he defends soldiers before Army Discharge Boards. Jason has served in the National Guard over 10 years, 3 years active. From 2016-18, he was a Policy and Training Officer at National Guard Headquarters in Arlington, VA, where he was assigned to the Special Victims Counsel (SVC) program. As an extension of his service, Jason also participated in IRS VITA training for soldiers through the nationally renowned Fort Bragg Tax Center. As a member of his community, Jason continues to participate in various public education events.
Jason’s Other Activities:
- Maintains the law firm’s Vlog, YouTube Channel
- Authors the law firm’s Blog page
- Author, Bloomberg News, Tax Management Memorandums
- Author of various articles for TaxNotes
- Publishes Blogs and Articles on Medium and LexBlog
- Board Member of the ARC of Moore County
- Instructor, small business seminars at Fayetteville State University
- Author, the North Carolina Bar Association Tax Section and Autism Parenting Magazine
- Member of the NC State Bar, NC Bar Association Tax Section, NC Captive Insurance Association, the ABA and the Cardano cryptocurrency ecosystem
Jason and his wife, Kris, and their son Jason Jr (“JJ”) currently live in Fairlington Village in Arlington, VA, where he maintains a second office. His older step-boys (young men now) live in Pinehurst, NC, where both are avid golfers and aspiring fisherman. He also faithfully supports the Catholic Charities, NAMI, Autism Society of America, Water.org, the Bill & Melinda Gates Foundation initiatives, and various cryptocurrency advocacy groups.
Representative Cases (Tax)
- S-Corp Audit; in an S-Corp audit, reversed an initial $750,000 audit adjustment
- Criminal Restitution Tax Lien; at Tax Court, achieved an abatement of over $2 million dollars
- Civil Penalties OIC (Individual); settled OIC, $1.2 million dollars in civil penalties
- Civil Penalties OIC (Corporate); settled OIC, over $2.0 million dollars in employment taxes
- State OIC Unpaid Sales Tax settled unpaid sales tax of over $1.5 million dollars
- Chapter 13 BK and OIC; with Bankruptcy counsel, imposed a Chapter 13 payment plan on an OIC
- State Audit: despite poor recordkeeping, successfully reversed 90% of initial adjustments
- Foreign Bank Account Reporting; corrected 6 years of FBAR noncompliance with no penalties
- Foreign Tax Credit; upheld foreign credit at taxpayer audit through IRS Appeals
- Tax Levy; negotiated multiple releases of tax levies due to taxpayer hardships
- Tax Liens; negotiated multiples releases of tax liens to allow sales of taxpayer’s properties
- Taxpayer Advocate Reinstatement; working with the IRS Taxpayer Advocate Service, successfully reinstated a taxpayer’s OIC and achieved an OIC approval at IRS Appeals