John Anthony Castro
John Anthony Castro is the managing partner of Castro & Co. Dr. Castro earned his Master of Laws (LL.M.) in International Taxation from Georgetown University Law Center in Washington, DC. Dr. Castro also earned a Doctor of Jurisprudence (J.D.) from UNM School of Law and a Bachelor of Arts (B.A.) from Texas A&M International University. Dr. Castro is an internationally recognized published scholar and author of International Taxation in Plain English, a soon to be published practitioner’s guide for attorneys practicing in the field of international tax and estate planning.
Dr. Castro is licensed with the United States Department of the Treasury as an Enrolled Agent, which authorizes him to practice federal tax law in all 50 states as well as in the 68 countries with which the United States has income and estate tax treaties. To verify Dr. Castro’s credentials, please click here, enter the ZIP code “32801,” enter the last name “Castro,” select the “Enrolled Agent Credential” boxes, and click the “Search” button.
As the video above explains, the general public does not know the difference between a state-licensed attorney that practices state law and the exemption for federal attorneys such as federal tax attorneys and patent attorneys, that do not practice state law. Federal practitioners are not required to obtain state licensing because they only interpret and practice under federal laws; not state laws. The Florida Supreme Court articulates it very well in this document: click here (PDF Page 5, Section 11 “Federal Tax Practice”).
As the Florida Supreme Court’s analysis of the U.S. Supreme Court’s decision in Sperry v. Florida (373 U.S. 379, 1963) outlines, the activity of advising on federal tax law and income tax treaties is the “practice of law; it is merely authorized by federal regulation” leaving state bars without jurisdiction. This is what we in the legal profession call the “licensing exemption for federal practitioners.” Federal practitioners do not need to be licensed with a state bar.
Other attorneys have chosen the more traditional state licensing route, such as Joshua Scott Milam, J.D., LL.M., who heads our Dallas office as our Director of Estate Planning. You can view his license with the Texas State Bar by clicking here.
We believe in honesty and transparency and always welcome respectful due diligence from clients and colleagues. If you have any other questions, please do not hesitate to contact our offices.
Contact Our Firm for International Tax Matters
Although Castro & Co. has only four central offices in the United States, Castro & Co. provides legal counsel on international tax and estate planning matters to clients all over the world.
Our firm is primarily known for four major solutions including:
- Tax exemption for Australian superannuation funds
- Residency planning for Brazilian nationals to avoid exposure to taxation on worldwide income
- A 100% acceptance rate for cases submitted pursuant to the Streamlined Filing Compliance Procedures under the Offshore Voluntary Disclosure Program, and
- Exit tax planning for U.S. citizens wishing to relinquish their passport and long-term green card holders wishing to permanently surrender their residency.
Castro & Co. is looking forward to serving clients worldwide from our offices in Washington DC, Miami, Orlando, and Dallas.
If you would like to schedule an appointment with one of our attorneys, please contact us today by calling (888) 595-5088.