Payne, Glen A.

Ms. Fenzel represents clients located both nationally and internally focusing primarily on tax controversy and litigation.  She represents a broad range of clients including individual taxpayers, self-employed taxpayers, and closely held business entities.  She has experience in resolving civil tax matters at all stages of a tax dispute, including IRS examinations, administrative appeals, and matters before the United States Tax Court. 

She works directly with Appeals Officers, Settlement Officers and attorneys within the IRS Chief Counsel’s Office to resolve outstanding federal tax matters related to individual taxpayers and various business entities.  She works directly with clients and SB/SE Revenue Agents and Special Enforcement Program Agents conducting examinations relating to compliance with the technical requirements imposed by the Internal Revenue Service.  Ms. Fenzel also works directly with the IRS, various states and the District of Columbia taxing authorities to resolve tax liability collection matters through installment agreements, partial pay installment agreements, and Offers in Compromise.

Prior to joining Frost & Associates, Ms. Fenzel was a judicial clerk to the Honorable Robert J. Brennan, J.S.C. with the New Jersey Superior Court, Civil Division.  After completing her classroom curriculum at Vermont Law School, she completed a Semester-In-Practice with McDermott, Will & Emery, an internationally renowned law firm, concentrating on multi-national corporate mergers and acquisitions and establishing § 501(c)(3) tax-exempt status for pro bono clients.  While at McDermott, Ms. Fenzel, drafted substantive memoranda on various issues, including § 338(h)(10) elections for S-corporations and affiliated subsidiaries, the Hart-Scott-Rodino Act premerger notification program, then Exon-Florio Amendment, applicability of the U.S. Warn Act, and European Community Merger Regulations.

During law school, Ms. Fenzel was a member of the Vermont Law School Land Use Institute where she collaborated with land use attorneys, municipal planners, the Vermont legislature and the State’s Environmental Court to draft legislative amendments to Vermont’s zoning and energy statutes.  She was a summer associate at Burak, Anderson & Melloni, PLC in Burlington, Vermont, a firm focusing on federal tax, business incorporation, securities law, and land use and zoning matters.  At the Vermont Natural Resource Council, Ms. Fenzel assisted counsel and State legislators on the enactment of Vermont’s groundwater protection program and various matters concerning land use and water protection statutes and regulations.  She researched zoning regulations for legislation brought before the Baltimore City Counsel while a summer law clerk at Gildea & Schmidt, LLC in Towson, Maryland.  In her role as a summer law clerk with the Baltimore County Attorney’s Office in Towson, Maryland, Ms. Fenzel directly assisted counsel in the litigation of the country’s first ADA-zoning case brought before the United States District Court District of Maryland.