U.S. Tax Refunds for International Gamblers
Patrick W. Martin, Esq. · International Tax · Chamberlain Hrdlicka
International Tax Shareholder
Patrick W. Martin, Esq. · International Tax · Chamberlain Hrdlicka
International Tax Shareholder
Patrick W. Martin is an international tax lawyer who has recovered tens of millions of dollars in withheld taxes for non-resident gamblers who won at U.S. casinos, race tracks, and other games of chance. He has obtained over $15M in tax refunds for his clients, including a $13.3 million settlement with the Tax Division of the U.S. Department of Justice.
He works on a success-fee-only basis. If he isn't successful in recovering your withheld taxes, he doesn't charge a legal fee.
Recognized by
Landmark case
As lead counsel in the landmark case Free-Pacheco v. United States, he ultimately was successful when he challenged the IRS's longstanding withholding tax position, ultimately securing a settlement exceeding $13.3 million in tax refunds. Since that landmark litigation, every federal tax refund case Mr. Martin has brought on behalf of nonresident gambling clients applying those legal principles has resulted in a successful recovery. 100% success. His work has established him as the nation's foremost authority in this highly specialized area of international tax litigation.
Who this affects: Non-resident gamblers from any country — not just treaty-exempt countries — who had 30% withheld on gross winnings without any accounting for same-session losses; slot machine players in particular, since IRS Notice 2015-21 created a specific “per session” safe harbor for calculating wagering gains and losses.
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