Martha C. Patrick

Martha C. Patrick

Of Counsel
Martindale Hubbell

Certified Specialist in Tax Law. Arizona Board of Legal Specialization

Joined Burch & Cracchiolo in 1987
(P) 602-234-9939 (F) 602-343-7939

Martha Patrick is a peer review rated AV® Preeminent attorney who has been recognized by The Best Lawyers in America in the field of Tax Law every year since 2008. Martha was named 2014, 2016 and 2018 "Lawyer of the Year" in Phoenix for Tax Controversy and Litigation, a prestigious honor as only one attorney in each metropolitan market is named in represented practice areas.  In addition, Martha has been selected as a Southwest Super Lawyer from 2007-2017 and as one of Arizona’s Finest Lawyers since the program began in 2011.

Martha joined Burch & Cracchiolo in 1987 after nine years as a senior trial attorney in the Office of Chief Counsel of the Phoenix and San Diego Districts of the Internal Revenue Service, handling both criminal and civil tax controversies.  She also worked closely with the Criminal Investigation Division of the IRS, providing advice and legal representation in criminal tax investigations. 

Martha is Certified as a Tax Specialist by the State Bar of Arizona.  Her practice deals exclusively with tax controversies, handling both civil and criminal matters.  Drawing on her experience with the IRS and her first-hand knowledge of its practices and procedures, as well as over 25 years of experience serving clients in private practice, Martha represents taxpayers involved in civil and criminal tax controversies before the Internal Revenue Service, the Arizona Department of Revenue and other taxing agencies, from the inception of a tax audit, the administrative appeal and litigation before the United States Tax Court, the United States District Court, the Arizona Tax Court, and the federal and state courts of appeal. She also represents clients in tax collection matters, negotiating installment payment agreements, offers in compromise, voluntary disclosure and amnesty matters, and seizure and forfeiture actions.  Martha has considerable experience handling levy enforcement and lien matters, currency violations and all forms of civil and criminal tax investigations.

Honors & Awards

Selected, Ranking Arizona, 2017, #1 in Tax Law

Selected, Best Lawyers in America, 2014, 2016, 2018 Lawyer of the Year, Phoenix, Tax Controversy

Selected, Best Lawyers in America
• Tax Law – 2008-2017 editions

Selected, Southwest Super Lawyers
• Tax Law – 2007-2017

Selected, Arizona’s Finest Lawyers 2011-2017

Selected, Arizona Business Magazine Top Lawyers, Tax, 2014-2017

Top 25 Women Attorneys, Southwest Super Lawyers, 2013-2014, 2017

Selected, Arizona Business Magazine 2016-2017 Top 100 Attorneys in Arizona

Ranked AV® Preeminent™ 5.0 out of 5* in Martindale Hubbell*

*AV® Preeminent ™ and BV® Distinguished™ are certification marks of Reed Elsevier Properties Inc., used in accordance with the Martindale-Hubbell certification procedures, standards and policies.

Representative Engagements

• Achieved dismissal of two criminal cases after referral by IRS to Department of Justice (a significant achievement in light of the considerable review that occurs prior to referral)
• Assisted numerous clients in voluntary disclosure and amnesty programs related to both offshore and domestic issues
• Represents restaurant owners, sports figures, business owners and entrepreneurs in all phases of civil and criminal cases arising from tax matters.
• Represents potential witnesses and targets before Grand Jury in criminal tax cases
• Represents taxpayers in obtaining innocent spouse status in connection with tax liabilities arising from joint tax returns for both domestic and offshore matters
• Represents businesses with employment tax challenges involving assessment and collection issues
• Represents individuals in connection with proposed assessment of trust fund recovery penalties resulting from underpaid employment taxes
• Represents taxpayers in civil and criminal forfeiture actions resulting from currency violations

Other Relevant Employment

Prior to joining Burch & Cracchiolo, Martha was a senior trial attorney with the Internal Revenue Service, working for nine years in the San Diego and Phoenix District Counsel offices on both criminal and civil matters.

Professional Leadership

Former member, Executive Committee, Tax Law Advisory Commission, State Bar of Arizona

Professional Affiliations

State Bar of Arizona
• Tax Section

Presentations and Publications

Martha regularly presents before various professional and industry groups on issues relating to tax controversies and IRS rulings.

Reported Cases

Olsen-Smith, Ltd v. C.I.R., T.C. Memo 2008-174

Olsen v. C.I.R., T.C. Memo 2008-275

Flack v. United States, 1996 WL 628317, 78 A.F.T.R.2d 96-6386, (D.Ariz., Aug. 14, 1996)

Kenney v. C.I.R., T.C. Memo, 1995-431, (U.S. Tax Ct., Sept. 06, 1995)

Universal Insurance Services, Inc. v. C.I.R., T.C. Memo 1994-192, (U.S. Tax Ct., April 28, 1994)

Heggestad v. C.I.R., 91 T.C.778, (U.S. Tax Ct., Oct. 17, 1988)

G. William Hock and Mildred L. Hock v. C.I.R., T.C. Memo, 1987-444 (U.S. Tax Ct., Sept. 02, 1987)

Driggs v. C.I.R., 87 T.C. No. 46, (U.S. Tax Ct., Sept. 30, 1986)

Shasta Industries, Inc. v. C.I.R., T.C. Memo, 1986-377, (U.S. Tax Ct., Aug. 14, 1986)

Olson v. C.I.R., T.C. Memo, 1984-34, (U.S. Tax Ct., Jan. 18, 1984)

Hoskins v. C.I.R., T.C. Memo, 1983-508, (U.S. Tax Ct., Aug. 22, 1983)

Estate of Dean v. C.I.R., T.C. Memo, 1983-276, (U.S. Tax Ct., May 18, 1983)

Davis v. C.I.R., T.C. Memo, 1983-160, (U.S. Tax Ct., March 23, 1983)

Charles Cadwell III v. C.I.R., T.C. Memo, 1982-231, (U.S. Tax Ct., April 29, 1982)

Ballew v. C.I.R., T.C. Memo, 1981-686, (U.S. Tax Ct., Nov. 30, 1981)

Korth v. C.I.R., T.C. Memo, 1981-462, (U.S. Tax Ct., Aug. 26, 1981)

Evans v. C.I.R., T.C. Memo, 1981-413, (U.S. Tax Ct., Aug. 10, 1981)

Hjalmarson v. C.I.R., T.C. Memo, 1981-342, (U.S. Tax Ct., July 01, 1981)

Stanley I. Blake, M.D. P.C. v. C.I.R., T.C. Memo, 1981-41, (U.S. Tax Ct., Feb. 02, 1981)

Furgatch v. Commissioner of Internal Revenue, 74 T.C. 1205 (U.S. Tax Ct., Sept. 09, 1980)


Betty Huff
Martha C. Patrick


J.D, with highest distinction, University of Arizona College of Law, 1978
• Order of the Coif

Colgate University; University of Arizona, 1974, BA Sociology

Admitted In

United States Tax Court
United States Court of Appeals for the Ninth Circuit
United States District Court for the District of Arizona