Matthew Von Schuch

Contact Information

 Email: mvonschuch@wawlaw.com 
 Direct Line: 540 438 5344 
 Fax: 540 434 5502 

 Wharton Aldhizer & Weaver PLC
 100 South Mason Street 
 Harrisonburg, VA 22801

Biography:

Matthew Von Schuch is an attorney and a certified public accountant.  He represents individuals and businesses in tax and financial litigation.

In his tax controversy practice, Matt represents taxpayers in federal and state audits, administrative appeals, and U.S. Tax Court and refund litigation.  He assists taxpayers with collection issues such as offers in compromise, installment agreements, removing tax liens, contests of tax levies, collection due process hearings, and innocent spouse relief.  Matt also counsels clients on the classification of employees/independent contractors, trust fund recovery penalties, and unfiled tax returns. 

Before joining WAW, Matt served as a trial attorney in the Tax Division of the United States Department of Justice.  In that role, he litigated tax cases on behalf of United States government in federal district courts and bankruptcy courts throughout the Midwestand Northeast.  He has litigated tax cases involving multimillion-dollar leverage-lease tax shelters known as LILOs and SILOs, deferred executive compensation, employment taxes, foreign tax credits, the characterization of settlement proceeds, business expense deductions, net operating loss carry forwards, dependent exemptions, state tax accruals, and estate taxes.  Matt has also litigated cases involving shareholder disputes, real property disputes, asset valuations, tort claims, fraudulent transfers, and creditors' rights issues in bankruptcy.

Matt lives in Harrisonburg with his wife and two sons.  He earned his juris doctor from the University of Pittsburgh School of Law; graduating cum laude.  Matt earned his bachelor in business administration from James Madison University.  While at JMU, he was an offensive lineman on JMU’s football team. 

Practice Focus

• Taxation and Tax Planning
• Tax Controversy and Litigation
• Business and Commercial Litigation
• Bankruptcy and Creditors' Law

Education

• University of Pittsburgh School of Law (J.D., cum laude, 2006)
• James Madison University (B.B.A., 2001)

Admitted to Practice

• Virginia (2006)
• District of Columbia (2012)
• U.S. Tax Court
• U.S. District Court, Western District of Virginia
• U.S. District Court, Eastern District of Virginia
• U.S. Bankruptcy Court, Western District of Virginia
• U.S. Bankruptcy Court, Eastern District of Virginia

Memberships & Awards

• John Marshall Award for Trial of Litigation, United States Attorney General
• Mitchell Rogovin National Outstanding Support to the Office of Chief Counsel Award, Internal Revenue Service
• Outstanding Attorney Award , United States Department of Justice, Tax Division
• Special Commendation, United States Department of Justice, Tax Division
• Member, Virginia State Bar
• Member, Tax Section, American Bar Association
• 26th Circuit Representative - Young Lawyers Conference, Virginia State Bar
• Member, Bridgewater Rotary Club

Notable Cases and Reported Decisions

• AWG Leasing Trust v. United States, 592 F.Supp.2d 953 (N.D. Ohio 2008) (first bench trial involving a sale-in/sale-out ("SILO") abusive tax shelter)
• Altria Group, Inc. v. United States, 694 F.Supp.2d 259 (S.D.N.Y. 2010) (jury verdict in favor of the government on four SILO and LILO transactions)
• United States v. Barczyk, 697 F.Supp.2d 789 (E.D. Mich. 2010) aff'd 434 Fed.Appx 488 (summary judgment concerning the valuation of a non-liable spouse's interest in property held as tenants by the entireties—an issue of first impression in the Sixth Circuit)
• In re Kohl, 397 B.R. 840 (Bankr. N.D. Ohio 2008) (judgment on the pleadings concerning dischargeability of trust fund recovery penalties and discretionary abstention)
• Peppers v. United States, 524 F.Supp.2d 888 (E.D. Mich. 2007)