Martha Patrick is a peer review rated AV® Preeminent attorney who has been recognized by Best Lawyers in America in the field of Tax Law every year since 2008, Super Lawyers of the Southwest in the field of Tax Law every year since its inception in 2007 and Arizona’s Finest Lawyers since its recent inception. 

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. 

Certified as a Tax Specialist by the State Bar of Arizona, Martha is a member of the Tax Sections of the American Bar Association and 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 20 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.