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Education

American University, Washington College of Law, J.D., magna cum laude, 2006

  • Order of the Coif
  • American University Law Review, 2004-2006
  • Janet R. Spragens Federal Tax Clinic, 2005

University of Michigan, B.A., 2003

  • James B. Angell Scholar
  • University Honors
Photo of Paul B. Hynes, Jr.

Paul B. Hynes, Jr.

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Recognized as a “Rising Star” in the area of tax law, Paul B. Hynes Jr. focuses his practice on civil and criminal tax matters.

Paul represents individuals and entities through all stages of tax enforcement proceedings, from civil audits to criminal investigations to litigation in the federal trial and appellate courts.

Paul also represents practitioners and firms in promoter and preparer penalty audits before the IRS, in disciplinary proceedings before the IRS Office of Professional Responsibility, and in civil litigation involving allegations of professional malpractice.

In addition to his work on tax matters, Paul has significant experience representing clients in complex civil litigation, white collar criminal matters, and congressional investigations.

Paul is a coauthor of the second edition of The Privilege of Silence: Fifth Amendment Protections Against Self-Incrimination, published by the American Bar Association in 2014.

Before joining Zuckerman Spaeder, Paul was a tax controversy associate at Latham & Watkins LLP.

  • Represented a former senior IRS official in Congressional and federal criminal investigations concerning the IRS’s processing of applications for tax exemption.  After a two-year investigation, the Department of Justice declined to bring charges against our client.
  • Represents attorneys with a large law firm who are the subject of an IRS promoter penalty audit with respect to their work on estate planning transactions.
  • Represented an offshore captive insurance company in a three-year promoter penalty audit before the IRS that concluded without the assertion of any penalties and in related income tax audits that concluded with the assertion of any additional tax.
  • Represented an individual who failed to report a foreign bank account in a guilty plea before the U.S. District Court for the Southern District of New York. Paul was the principal drafter of the client’s sentencing memorandum. The client was facing a potential sentence of more than two-and-a-half years in prison under the Federal Sentencing Guidelines but was sentenced to one day in prison, a term of community confinement, and community service.
  • Represented a large corporation before the U.S. Court of Federal Claims in a case of first impression involving the complex interest-netting provisions of the Internal Revenue Code. Paul was the principal drafter of the taxpayer’s summary judgment motion, which the court granted, resulting in an award of more than $1.5 million in damages.
  • Represents an individual indicted in the Southern District of New York for RICO violations arising out of payday lending operations with Native American tribes.
  • Represented an individual and his wholly-owned corporation in an IRS criminal investigation involving allegations of an undisclosed foreign bank account and commingling of personal and corporate funds.
  • Represented a large law firm and two of its partners in a private arbitration involving allegations of legal malpractice in connection with a tax opinion that the firm rendered for an alleged tax shelter investment. Paul was the principal drafter of the clients’ summary judgment motion and presented oral argument on several of the issues raised in the motion. Several claims were dismissed as a result of the motion, and a favorable resolution was achieved at mediation.
  • Represented tax professionals from large accounting firms in preparer penalty audits before the IRS and in disciplinary proceedings before the IRS Office of Professional Responsibility.
  • Represented large accounting firms in responding to third-party subpoenas in tax litigation involving their current or former clients and in preparing their professionals for deposition and trial testimony.
  • Represented a large non-profit corporation, its current in-house counsel, and its current and former outside counsel in a lawsuit filed by the corporation’s former in-house counsel.  Paul was the principal drafter of a motion to dismiss and motion for Rule 11 sanctions that were granted by the trial court.  On appeal before the D.C. Court of Appeals, Paul handled the briefing and presented oral argument.  The trial court’s decision was affirmed.
  • Represented a generic drug manufacturer in a lawsuit concerning whether a brand drug manufacturer’s refusal to sell our client drug samples which are necessary for generic drug development violated federal and state antitrust laws. We defeated the brand drug manufacturer’s motion to dismiss and motion for judgment on the pleadings, resulting in a favorable settlement for our client.

Appearances

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Professional Affiliations

  • Section of Taxation, American Bar Association

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