Joseph A. DiRuzzo III is a Fort Lauderdale based tax attorney, criminal defense lawyer, and licensed CPA with a nationwide federal practice spanning tax controversy litigation, white collar criminal defense, and complex civil litigation. A partner at Margulis Gelfand DiRuzzo & Lambson, Joe is one of the most credentialed tax and criminal appellate attorneys in Florida — holding board certification in criminal appellate law from the Florida Bar, a Florida CPA license, and, as of September 2025, a Fellowship in the American College of Tax Counsel, one of the highest honors in the tax bar awarded by election of the Board of Regents.

Joe’s dual background as both an attorney and a Certified Public Accountant gives him a distinct advantage in cases where the numbers matter. Whether conducting a deep dive into tax returns, schedules, and financial records in an IRS audit or cross-examining a government expert at trial, Joe brings an analytical precision that few litigators can match. He represents individuals, businesses, and entities at every stage of a federal tax or criminal matter — from IRS examination and administrative appeal through U.S. Tax Court trial, federal district court trial, and appellate argument before the U.S. Courts of Appeals.

Tax Controversy & IRS Litigation

Joe handles the full range of federal tax controversy matters, including IRS audits, eggshell audits, civil and criminal tax investigations, Tax Court litigation, FBAR (Foreign Bank Account Report) disputes, offshore account disclosures, cryptocurrency and digital asset tax issues, and Virgin Islands tax shelter and residency cases. He has litigated parallel IRS–Canadian Revenue Authority audits and represented clients seeking competent authority relief from double taxation under the U.S.-Canada tax treaty. Joe has tried more than a dozen cases before the U.S. Tax Court.

Recent reported tax decisions include Tooke v. Comm’r, 164 T.C. 16 (Tax Court 2025); Crim v. Comm’r, 66 F.4th 999 (D.C. Cir. 2023); Duncan v. Governor of Virgin Islands, 48 F.4th 195 (3d Cir. 2022); Thompson v. Comm’r, 155 T.C. 87 (Tax Court 2021); Myers v. Comm’r of Internal Revenue Serv., 928 F.3d 1025 (D.C. Cir. 2019); Berkun v. Comm’r of Internal Revenue, 890 F.3d 1260 (11th Cir. 2018).

Federal & State Criminal Defense — Tax Crimes, Wire Fraud & White Collar

Joe is an experienced federal and state criminal trial attorney. He has tried federal cases  including criminal tax, wire fraud, and bank fraud, in federal district courts across the country, including the Southern District of New York (United States v. Teman, 465 F. Supp. 3d 277 (S.D.N.Y. 2020)), the Western District of North Carolina (United States v. Kohn, 2024 WL 3648108 (W.D.N.C. 2024)), and the District of Columbia (United States v. Merrits, 1:25-cr-76 (D.D.C.)).  He has also extensive state experience having tried over 45 cases to verdict in both Florida and the U.S. Virgin Islands.

Federal & State Appellate Practice

Joe is one of Florida’s most active federal and state appellate practitioners. He is admitted to the U.S. Supreme Court, and has participated in more than 30 federal appellate oral arguments before the First, Second, Third, Fourth, Eighth, Ninth, Eleventh, and D.C. Circuits on matters ranging from civil tax, direct criminal appeals and habeas corpus, class actions, and Federal Trade Commission Act claims.  Joe has also argued numerous state appeals in New York, Florida, and the U.S. Virgin Islands on matters ranging from partnership disputes, sales tax, the Second Amendment, and direct criminal appeals.  He is Florida Bar Board Certified in Criminal Appellate Law — a distinction held by fewer than 60 attorneys among Florida’s roughly 100,000 licensed lawyers, requiring a separate Florida Bar examination and peer review for competence and professionalism.

FBAR & Offshore Tax Compliance

Joe is a recognized authority on FBAR litigation and offshore tax compliance. He successfully argued a case of first impression before the Ninth Circuit in United States v. Hom addressing whether accounts held by online poker websites constitute “foreign accounts” subject to FBAR reporting — convincing the court to reverse summary judgment and enter judgment in favor of his client. He has presented on FBAR defense at the American Bar Association Tax Section and regularly advises clients on offshore voluntary disclosure, Bank Secrecy Act compliance, and foreign financial account reporting.

Complex Civil Litigation & Class Actions

Joe serves as lead counsel in complex civil litigation and class actions. He represented the New York City Detectives, Lieutenants, and Captains police unions as lead counsel in the landmark “stop-and-frisk” class-action litigation (Floyd v. City of New York) in the Second Circuit. He has also litigated multi-party civil disputes involving sovereign immunity, civil-rights claims, FTC enforcement actions, and commercial litigation. He has also been appointed class counsel in class actions cases.

Expert Witness — Tax & Criminal Matters

Joe has been qualified and served as an expert witness in federal criminal tax trials and civil legal malpractice cases, including civil tax counsel’s failure to timely file returns. He has testified as an expert in the U.S. District Courts for the Eastern and Western Districts of Missouri.

Speaking Engagements

Joe is a frequent speaker on tax litigation, white-collar defense, and appellate strategy, including “The Impact of Jarkesy on Tax Litigation” (ABA Tax Section, 2025), “The Administrative Procedure Act v. the IRS” (NYU, 2023), and panels on FBAR defense, CPA liability, and civil/criminal enforcement tools.

Background & Credentials

Before entering private practice, Joe began his legal career as an Assistant Public Defender in Broward County, Florida, where he tried 37 jury trials, won Attorney of the Year in 2003, and set the office’s single-year trial record. He then joined PricewaterhouseCoopers LLP in New York as a tax associate in the international taxation department, working on multi-million-dollar global restructurings, M&A due diligence, SEC filings, and FAS 109/FIN 48 tax accounting.

Joe earned a J.D. from the University of Miami School of Law, an LL.M. in Healthcare Law from Loyola University Chicago School of Law, a Master of Accounting from the University of Connecticut School of Business,. He is licensed to practice law in Florida, New York, New Jersey, and the U.S. Virgin Islands; is a licensed CPA in Florida; and holds inactive Solicitor status in England and Wales.

Practice Areas: Federal Tax Controversy | IRS Audits & Eggshell Audits | U.S. Tax Court Litigation | Criminal Tax Defense | FBAR & Offshore  Compliance | White Collar Criminal Defense | Federal & State Appeals | Complex Civil Litigation | Wire Fraud & Bank Fraud Defense  | Virgin Islands Taxation | Cryptocurrency Tax Issues

Location: Fort Lauderdale, Florida | Nationwide Federal Practice