M. Scotland Morris
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410.783.5795 (office)
443.545.6113 (mobile)
410.510.1789 (e-fax)
Scot Morris is a Partner of the Firm. Mr. Morris represents clients in criminal matters, business and civil litigation, and tax controversies.
Criminal Defense Practice
Mr. Morris is a former federal prosecutor, with substantial felony jury-trial experience. Mr. Morris defends clients who are under criminal investigation or who have been charged with serious crimes in federal and Maryland courts. Mr. Morris also represents clients in asset forfeiture actions, criminal appeals, and post-conviction matters (habeas corpus).
Mr. Morris has handled a wide variety of criminal matters, including:
● Tax crimes
● “White-collar” crimes (bank, wire, mail fraud; money laundering; structuring, etc.)
● Drug trafficking and conspiracies
● Firearms crimes
● Robberies and violent crimes
● Postal crimes
● Child pornography
● Immigration crimes
● Asset forfeiture
● Appeals and post-conviction relief
Representative Cases
U.S. v. Snipes. As a prosecutor, Mr. Morris helped obtain the conviction of actor Wesley Snipes on criminal tax charges, and handled Snipes’ sentencing, at which Snipes was sentenced to 3 years in prison – the maximum sentence.
U.S. v. Endy. As a defense attorney, Mr. Morris obtained an 8-month sentence for a client convicted of tax fraud and structuring – a sentence well below the client’s sentencing guidelines range of 27-33 months.
Business and Civil Litigation Practice
Mr. Morris represents businesses and individuals in civil lawsuits in federal and Maryland trial and appellate courts. Mr. Morris represents both plaintiffs and defendants in business disputes and other complex civil litigation, and also represents “whistleblowers” in False Claims Act (“Qui Tam”) actions.
Tax Controversy Practice
Mr. Morris is a former certified public accountant and IRS attorney. Mr. Morris uses this experience to assist clients who have become involved in disputes with the IRS and Maryland state tax authorities. Mr. Morris represents clients in administrative proceedings before the IRS and the Maryland Comptroller, and in litigation in the U.S. Tax Court, Maryland Tax Court, and appellate courts. Mr. Morris’ tax controversy practice includes: disputes involving income tax, employment tax, sales and use tax, and other taxes; failure to file tax returns; voluntary disclosures; innocent spouse relief; collections (tax liens, levies, and garnishments); offers in compromise; and installment agreements. Mr. Morris also represents “whistleblowers” in filing claims with the IRS Whistleblower Office.
Background
Before joining Simms Showers, Mr. Morris served for six years as an Assistant U.S. Attorney with the U.S. Attorney’s Office for the Middle District of Florida, where he prosecuted a variety of criminal cases, with a special emphasis on tax, white-collar, and drug crimes. For his work on the prosecution of Wesley Snipes, Mr. Morris was awarded the IRS Criminal Investigation Chief’s Award, the highest award given by IRS-CI.
Prior to becoming a federal prosecutor, Mr. Morris served as a law clerk to the Honorable Gary R. Jones, U.S. Magistrate Judge for the Middle District of Florida. Mr. Morris also served as an Attorney-Adviser with the IRS Office of Chief Counsel in Washington, D.C. Mr. Morris began his legal career at a large law firm in Baltimore, assisting clients with tax and estate planning matters. Prior to attending law school, Mr. Morris worked as a certified public accountant for five years.
Awards
- IRS Criminal Investigation Chief’s Award (2008)
- University of Florida Book Award in Trial Advocacy (1997)
- Florida Law Review Prize for Best Note (1996)
Publications
Note, Reframing the Flat Tax Debate: Three Not-So-Easy Steps for Evaluating Radical Tax Reform Proposals, 48 Fla. L. Rev. 159 (1996).
Professional Associations
- Federal Bar Association, Maryland Chapter
- Maryland Criminal Defense Attorneys’ Association
- St. Thomas More Society of Maryland
- Christian Legal Society
- The Honorable James Macgill American Inn of Court
Community Involvement
Mr. Morris is a parishioner at St. Louis Catholic Church in Clarksville, Maryland. He is a member of the Planned Giving Committee and previously served on the Parish Council. Mr. Morris is also active in Cub Scouts and Boy Scouts as an adult leader.