Mr. Mark L. Horwitz, Managing Partner

In over 30 years of practicing law, Mark Horwitz has done everything from prosecute the last Vietnam War draft dodger tried in Orlando to successfully defending the inventor of Nautilus sports equipment against criminal tax charges. That breadth of experience is reflected in Horwitz's successful private practice, where he specializes in white-collar defense cases.

His reputation in the legal community resulted in his selection to the American College of Trial Lawyers, which is widely considered to be the premier professional organization in America. It is composed of the best of the trial bar from the United States and Canada. Fellowship in the College is by invitation, extended only after careful investigation, to those experienced trial lawyers who have demonstrated exceptional skill as advocates and whose professional careers have been marked by the highest standards of ethical conduct, professionalism and civility.

Horwitz began his career as an in-house assistant counsel for the Deltona Corporation, a major land developer in South Florida, after graduating with honors from the University of Florida College of Law in 1972 and passing the Bar the same year. He also began eight years of service in the United States Army Reserve, eventually obtaining the rank of captain.

In 1973, Horwitz became an Assistant United States Attorney for the Middle District of Florida, working primarily in Orlando, during which time he administered the local Vietnam Amnesty Program. He defended the United States in civil actions, and prosecuted federal criminal offenses, including mail and wire fraud, tax evasion, healthcare fraud, federal murder, kidnapping, arson and environmental crimes, as well as the final draft dodger case. Horwitz also prosecuted the murder of the Post Master of the Gotha Post Office, which at the time was the only murder case ever tried in federal court in Orlando.

Horwitz opened his private practice in 1980 as a defense attorney specializing in white-collar defense in cases involving mail fraud, wire fraud and tax evasion. He has successfully defended many clients charged with criminal tax violations including: the inventor of Nautilus sports equipment, a senior vice-president of E.F. Hutton and many small- and medium-size business owners. With regard to healthcare fraud, Horwitz has represented doctors, billing companies and employees of major hospital corporations.

In addition to successfully defending clients indicted on criminal tax charges, Horwitz has been able to convince the Internal Revenue Service and The Justice Department not to pursue criminal prosecution with regard to people under criminal tax investigation. "By preventing an indictment, clients avoid the public embarrassment of formal charges, as well as the risks incurred in being tried for federal crimes," Horwitz said. His clients have included architects, accountants, lawyers, doctors, officers of major corporations, as well as small- and medium-size business owners.

In one of Horwitz's most interesting cases, he debunked an expert witness who claimed his dog could track a scent that was seven years old. That experience is just one of many that have made Horwitz an expert on expert witnesses, "The use of expert witnesses is constantly on the increase, and there can be no doubt that some experts are questionable in their expertise," Horwitz said.

Recently, Horwitz spoke to the Florida Bar Association about current developments in criminal law and the Florida Association of Criminal Defense Lawyers on the subject of expert witnesses. In addition, he served as a member of the Florida Supreme Court Committee on Standard Jury Instructions in Criminal Cases from 1995 to 2003. Attorneys and Judges are appointed to this committee by the Supreme Court of the State of Florida. The 15-member committee, comprising judges and lawyers, is responsible for drafting the jury instructions for criminal cases, which are constantly changing.

In September 2003, Horwitz successfully appealed the conviction of Tampa real estate developer C. Hayward Chapman on corruption charges. In this highly publicized case, Chapman and former Tampa Housing Authority executive director Audley Evans had been convicted in 2000 on charges of bribery and illegal gratuities. After Mr. Chapman was convicted, he hired Mr. Horwitz to represent him in the appeal. A federal appeals court overturned Chapman's conviction and ordered the trial court to acquit Chapman of all charges against him.

With three decades of legal experience behind him, and notoriety among his peers, Horwitz is looking forward to many more years in his flourishing downtown Orlando practice.

White Collar Crimes 
State and Federal Criminal Tax
Healthcare Fraud 
Federal Mail Fraud

• American Bar Association
  National Trial Lawyers

• Super Lawyer
• National Trial Lawyers - Top 100 Trial Lawyers

• U.S. v. Verderame 1995

• U.S. v. Utter 1996

• U.S. v. Evans 2003

• Fischer v. U.S. 2000

• Justia