Marcos Martinez

Before joining the firm, Marcos served in the National Office of the IRS Office of Chief Counsel in Washington, D.C. In that role he:

• Provided technical guidance to Office of Chief Counsel attorneys in field offices for U.S. Tax Court litigation and to Department of Justice attorneys on appeals.
• Contributed to Treasury regulatory projects and advised on Form Instructions for IRS tax forms.
• Prepared written responses to Private Letter Ruling requests and provided guidance to tax practitioners.

Practice focus

• Estate, gift, and income tax planning for high-net-worth individuals and families.
• Planning for owners of passthrough entities, including partnership and S-corporation issues.
• Business succession and buy-sell arrangements.
• Drafting trusts, powers of appointment, and related documents that align tax and practical goals.

Education

• LL.M., Taxation — New York University School of Law (The Honorable Judge David Laro Scholar)
• J.D. — University of Miami School of Law (Steven W. Arky Scholar; Staff Editor, Inter-American Law Review)
• B.A., Political Science & Economics — University of Miami

Admissions & languages

• Florida Bar (2025); New York State Bar (2024)
• Fluent in English and Spanish

Representative strengths

• Federal tax experience applied to estate and succession planning.
• Deep familiarity with partnership and S-corporation tax issues.
• Practical document drafting informed by an understanding of how tax positions are evaluated and litigated.

To discuss estate planning, wealth preservation, or business succession, contact Marcos at mmartinez@smpalaw.com or 305.379.4008.