Curtis C. Paul

Curtis C. Paul

ASSOCIATE
BALTIMORE
T: 410.347.8732
F: 410.223.3480

Mr. Paul focuses his practice on tax law, with particular experience in partnerships, FBAR, excise taxes, research and development (R&D), estate, and gift tax matters. He has significant experience advising on the dischargeability of federal tax debt in bankruptcy, as well as employer informational reporting and back-up withholding requirements. His background includes serving as a trial attorney at the U.S. Department of Justice, Tax Division, where he represented the United States in federal district and bankruptcy courts in tax controversy and enforcement matters.
 

Memberships & Activities

  • Member: Maryland State Bar Association
 

Clerkship

  • The Honorable Stuart R. Berger, Appellate Court of Maryland

ARTICLES

Client Alert: Inside the One Big Beautiful Bill Crucial Tax Updates for Individuals, Business Owners, and Nonprofits

On May 22, 2025, the House of Representatives passed H.R. 1-119th Congress (2025-2026), titled as the “One, Big, Beautiful Bill Act” (the “Act”), a budget bill that, among other things, addresses soon to sunset provisions of the Tax Cuts and Jobs Act (the “TCJA”) while also making modifications to U.S. tax policy and spending. Commentators and economists estimate the Act, if passed by the Senate and signed into law by President Trump, may have a net cost of $3.8 trillion over 10 years, and would increase the federal statutory debt limit by $4 trillion.