About Mitchell
Mitchell Smith began his legal education on a Midwestern campus before moving west to pursue law and taxation. He earned a B.A. in political science from the University of North Dakota in 2011. He completed his J.D. at California Western School of Law in 2015 and immediately followed that with an LL.M. in Taxation from the University of San Diego School of Law in 2016.
During law school he took on clinic work and internships that exposed him to client advocacy in tax matters. In 2014 he worked at the Legal Aid Society of San Diego’s Low-Income Taxpayer Clinic. In 2015 he served as a legal intern both at the Richard Carpenter Tax Law Office and at the University of San Diego Federal Tax Clinic. Those early placements gave him practical time in contested tax cases and in advising taxpayers who lacked other resources.
His entry into practice was steady. In 2016 he joined Richard Carpenter Tax Law Office as an associate, beginning his work on tax issues in a private-practice setting. He later moved to Brotman Law as an associate in 2021, expanding the range of matters he handled and the types of clients he represented. In 2023 he became a founder and senior tax lawyer at Zecca Ross & Smith Law Office P.C., where he remains active.
Smith is admitted to practice in California. His academic path—culminating in an LL.M. in Taxation—aligns with the trajectory of his work. That background informs how he approaches regulatory questions, audits, and disputes. He has experience representing individual taxpayers and small businesses, and has worked on procedural and substantive issues that arise in tax controversies.
Colleagues describe him as methodical in preparing tax filings and responsive in client communications. He is comfortable in both negotiation and administrative proceedings. His clinic work early in his career also shapes how he handles cases involving limited-resources taxpayers, and he continues to draw on that experience when advising clients.
Outside of casework he has been involved in the daily demands of running a small firm. Founding a practice in 2023 required combining client service with administrative oversight and strategic planning for the office. He balances those responsibilities while handling client matters.
He currently practices at Zecca Ross & Smith Law Office P.C., handling tax controversies, compliance, and planning.
