Joshua Smeltzer and Cort Thomas Opine on Key Tax Issues for Receivers in National Publication, “The Receiver”

August 18, 2020 by

In its July 2020 issue of The Receiver, the National Association of Federal Equity Receivers published an article entitled “Tax Issues: A Checklist for Receivers”in which Brown Fox partners Joshua Smeltzer and Cort Thomas share seven key tax tips for receivers. Click here to read the full article.



Joshua D. Smeltzer is a tax attorney with over sixteen years of experience representing individuals, corporations, receiverships and formerly the U.S. Government in a variety of tax matters. Mr. Smeltzer uses the first-hand knowledge gained inside the government to both advise and represent clients before and during IRS examinations and when defending tax positions at IRS Appeals or in federal court. He has experience handling individual, corporate and partnership tax disputes involving various tax credits and deductions, reporting and disclosure of foreign bank accounts, individual and corporate tax audits and collection, partnership audits and collection, estate and gift tax audits and collection, cryptocurrency tax issues, summons enforcement and many other tax topics.


Cort Thomas is a trial attorney and trained problem solver who draws on a broad base of experience to craft unique solutions for his clients. After earning a long list of honors during college and law school—all at the University of Texas—he gained invaluable experience and exposure as a law clerk to a federal judge in Dallas. Mr. Thomas then spent seven years honing his litigation skills at Vinson & Elkins, LLP, one of the largest international law firms in Texas. Through these experiences, Mr. Thomas has learned how to solve complicated problems in an efficient, client-centered manner. He relishes building rapport with his clients and helping them analyze legal strategy and risks. Mr. Thomas is always prepared to boldly pursue his clients’ cause all of the way through trial.

Brown Fox is a business boutique law firm primarily focused on serving businesses, executives and entrepreneurs in practice areas most common to their daily business needs: appellate, corporate, labor and employment, intellectual property, litigation, real estate, tax, and the recently formed bankruptcy task force. The firm’s representative clientele includes companies ranging from start-ups to publicly traded companies. Brown Fox also regularly handles contractual negotiations and disputes for C-level executives and upper management. Additionally, the firm represents numerous cities and governmental entities in governmental and municipal matters. Learn more about Brown Fox by clicking here.

Integrity-Driven Advocates, Problem Solvers, and Counselors Ready to Serve.
Meet Brown Fox