About Matthew M
Matthew M Montoya built his legal foundation at the University of New Mexico School of Law, where he earned a J.D. and took courses and clinics in tax, litigation and procedural law. Classroom study blended with hands-on clinical placements. Those experiences shaped the early rhythm of his career.
After law school, Montoya served as a law clerk in the New Mexico Attorney General’s Office in 2013. He returned to the University of New Mexico School of Law for several clinical projects while still a student: a business and tax clinic in 2014, DWI and domestic violence prosecutions in 2014, and the CLIP placement in 2015 that placed him in a district attorney’s office handling gang prosecutions. The clinic work gave him trial exposure and a sense for how public-sector prosecution and tax practice intersect in real cases.
In 2015 he worked as a tax controversy lawyer at Robinson & Henry, P.C. There he handled disputes involving federal and state tax issues. The role required preparation of administrative filings, settlement negotiations and courtroom appearances when cases escalated. He also holds membership in the American Bar Association Tax Section since 2015, signaling an ongoing tie to the professional conversations shaping tax practice.
In 2016 Montoya launched Montoya Tax US as owner and operator. The move formalized his shift into private practice and into full-time work on tax matters. He is admitted to practice in New Mexico and also holds admission to the United States Tax Court and the Federal District Court for Colorado. Those credentials allow him to represent clients in administrative and judicial forums across a range of federal and state tax disputes.
Colleagues describe Montoya as methodical in preparing cases and direct in courtroom settings. He has worked on matters that require both technical knowledge of tax law and a feel for litigation strategy. His background in prosecution and clinic work often informs how he frames client positions and prepares witnesses. That combination of practice settings — government, firm, and solo practice — gives him varied perspectives on handling contested tax matters.
His practice centers on resolving tax controversies through negotiation, administrative remedies and litigation when necessary. He works with individuals and small businesses on audits, collections, penalty abatement and appeals. He currently practices tax law through Montoya Tax US, handling tax controversy and related matters.
