About Bishop L.
Bishop L. Toups took an uncommon educational route into law. He earned a B.S. from Florida State University in 2006, completed his J.D. at Stetson University College of Law in 2013 and added an LL.M. in Taxation from the University of Florida Levin College of Law in 2015. Those credentials underline a clear interest in tax law that he has carried into practice.
After law school and the advanced tax degree, Toups established himself in matters that intersect military service and federal tax law. He is admitted to practice in Florida, in all military courts and before the U.S. Tax Court. That combination of admissions shapes the types of problems he handles. He appears in administrative and adversarial settings where tax rules and military regulations meet.
Colleagues describe him as methodical. He breaks complex statutory schemes into discrete issues and then addresses each one. He has represented clients in tax proceedings and in military justice contexts, including administrative hearings and court-martial related proceedings. The record shows he is comfortable arguing procedural points and developing factual records for adjudicators who often deal with technical evidence.
Toups’s training in taxation is visible in his day-to-day practice. The LL.M. provided coursework in federal tax procedure, estate and gift taxation, and corporate tax matters. He applies that training when preparing petitions in the Tax Court and when counseling service members about the tax consequences of pay, benefits and status changes. He also advises on appeals processes in military and tax tribunals.
Outside the courtroom, Toups engages with professional networks and maintains memberships in legal associations. He has worked across multiple office locations for the Law Offices of Daily & Toups, where he practices alongside other attorneys in the firm. His practice involves drafting briefs, negotiating settlements, and advising clients on compliance and remedial steps after disputes arise.
He balances technical tax work with the procedural demands of military practice. Written advocacy and courtroom presence both play a role in his approach. He currently handles tax and military matters at the Law Offices of Daily & Toups.
