U.S. Tax Refunds for International Gamblers
Patrick W. Martin, Esq. · International Tax · Chamberlain Hrdlicka
International Tax Shareholder
Patrick W. Martin, Esq. · International Tax · Chamberlain Hrdlicka
International Tax Shareholder
Patrick W. Martin is a U.S. tax lawyer licensed in California, Washington D.C., and Texas, who has practiced international tax law for more than 32 years. He has represented non-resident gamblers in claims to recover U.S. taxes wrongly withheld on casino and lottery winnings, including litigation against the IRS and the U.S. Department of Justice, and has recovered over $15 million in tax refunds for his clients.
Mr. Martin is an international tax shareholder at Chamberlain Hrdlicka, a nationally ranked tax-focused law firm identified as the best law firm in tax and tax controversy in 2025 by Best Lawyers: “Law Firm of the Year”.
Practice
For more than three decades, Mr. Martin has represented non-U.S. citizens who had a portion of their casino, racetrack, or lottery winnings withheld by the IRS under the default 30% nonresident withholding rule. His practice focuses on recovering that withheld tax — whether the client qualifies for a full treaty exemption, a reduced rate, or a refund based on the “per-session” method of calculating actual wagering gains and losses.
He has represented individual clients before the IRS in claims for refund and in litigation in the U.S. Tax Court, U.S. District Court, and the U.S. Court of Federal Claims.
Free-Pacheco v. United States
He represented the taxpayer in Free-Pacheco v. United States, a case in the U.S. Court of Federal Claims seeking a refund of $720,466 in taxes withheld from a non-resident's U.S. slot machine winnings. The case built on the “per-session” method for calculating wagering gains and losses established in Park v. Commissioner and later adopted by the IRS itself in IRS Notice 2015-21 — a shift that changed how the government calculates what non-resident gamblers actually owe.
Recognition
He has been identified by his peers in Best Lawyers in America® (Tax Law) every year from 2015 through 2025. He is a Fellow of the American College of Tax Counsel and a Fellow of the American College of Trust & Estates Counsel.
Education and credentials
He is a past Chair of the Taxation Section of the State Bar of California, and was awarded the V. Judson Klein Award by the Taxation Committee of the State Bar of California in 2010. He received his law degree (J.D.) from the University of San Diego School of Law, where he received the Distinguished Alumni Award in 2013. He passed the Certified Public Accountant's exam, previously worked for the Internal Revenue Service, and completed postgraduate law studies in international law and business transactions at the Escuela Libre de Derecho in Mexico City.
Litigation
He represents individuals in claims for refund of U.S. tax withheld from gambling and lottery winnings, and litigates those claims — when necessary — against (i) the IRS via the Office of Chief Counsel (in U.S. Tax Court) and (ii) attorneys from the Tax Division, U.S. Department of Justice (in U.S. District Court and the U.S. Court of Federal Claims). This litigation experience includes a $13.3 million settlement with the Tax Division of the DOJ on behalf of a nonresident gambler client.
Also recognized for international tax law generally
Beyond gambling tax refunds, Mr. Martin is widely recognized for his broader international tax practice — including U.S. tax planning for citizenship renunciation and residency matters, where he litigated Aroeste v. United States, and two decades organizing the University of San Diego School of Law's International Tax Institute conference. Read more about his full practice at tax-expatriation.com →
Personal
Outside of tax law, he is a passionate underwater cave explorer in the labyrinth of caves within the Yucatán peninsula. He received membership into the Explorers Club in 2019 for his cave exploration work.
