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• Estate planning, estate administration, business succession planning, and representing clients in federal tax controversies are the focus of Mr. Smith’s practice as Of Counsel with Spencer Law Firm LLC.

  He is experienced in organizing nonprofits, planning for charitable gifts, structuring compensation and employment agreements, and planning for tax-deferred retirement plan distributions.

  In addition to his work with Spencer Law Firm LLC, Mr. Smith serves as the director of the Central Pennsylvania Federal Tax Clinic, a nonprofit organization whose primary mission is to provide pro bono representation to taxpayers in disputes with the IRS and to conduct education and outreach to help low-income and limited English proficiency taxpayers understand their rights and responsibilities under the federal tax system.

  The American Bar Association’s Section of Taxation has recognized Mr. Smith with a 2010–2011 Public Service Fellowship. He is a member of the Pennsylvania and American Bar Associations.

  Mr. Smith received his LL.M. in Tax from the Georgetown University Law Center, and his J.D. from the Villanova University School of Law, where he was a member of the Environmental Law Journal and the Journal of Law and Investment Management. After law school, he served as attorney-advisor to the Honorable Lewis R. Carluzzo of the United States Tax Court in Washington, DC. Thereafter, Mr. Smith was in private practice in suburban Philadelphia and Harrisburg.

• New Jersey, 2002 Pennsylvania, 2003 U.S. Tax Court, 2003 U.S. District Court Middle District of Pennsylvania, 2005

• Georgetown University Law Center, Washington, District of Columbia, 2006LL.M.Major: Tax Villanova University School of Law, Villanova, Pennsylvania, 2002J.D. Portland State University, Portland, Oregon, 1994M.S Pennsylvania State University, University Park, Pennsylvania, 1990B.S.

Smith, Cathleen R & Joy Attorneys

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