Criminal Defense Attorney

Mark L. Horwitz

As an Assistant United States Attorney representing the United States, Mark Horwitz prosecuted all types of cases including healthcare fraud, tax evasion, wire and mail fraud, fraud against the government, drugs, and the murder of the Gotha Postmaster.  The opportunity to prosecute these and other crimes provided Mr. Horwitz a solid basis to vigorously defend people under investigation for or charged with serious crime in both federal and state court.

In private practice, Mark has defended people in federal court in Orlando, Tampa, Jacksonville as well as Palm Beach, Ft. Pierce, Miami, Pensacola, Panama City and throughout the United States. Defending complex federal crimes, including healthcare fraud, tax evasion, securities fraud and mortgage fraud has been a major part of his practice. He has also defended clients in state criminal matters including white collar crimes, theft, bribery, and state sales tax. In non-white collar cases, he has defended clients in matters involving vehicular homicide, leaving the scene of an accident with death, murder, drugs, child pornography, sex crimes and other offenses.

Mark Horwitz is certified by the National Board of Trial Advocacy as a Criminal Trial Advocate and by The Florida Bar as a specialist in Criminal Trial Law. He has the highest possible rating in both legal ability and ethical standards by Martindale-Hubbel. In addition to the preeminent rating in Martindale-Hubbel, he is listed in The Best Lawyers in America© and Florida Super Lawyers. Mr. Horwitz is a Fellow of the American College of Trial Lawyers.


Mr. Horwitz believes that defending a person’s liberty is the most important responsibility an attorney can undertake. In protecting a client’s freedom, Mark’s philosophy is that no stone is left unturned, all facts are thoroughly investigated, legal issues fully developed and all actions legally and ethically possible are undertaken for the defense. The lawyers and paralegals that work at the Horwitz firm help him carry out these principles.

Horwitz utilizes a team concept of lawyers and Florida Bar Registered Paralegals in conjunction with modern technology when investigating, organizing evidence, and building a strong defense. Criminal investigations, especially involving white collar crimes, can take months or years. In pre-indictment investigations, the goal is to conduct a thorough defense investigation aimed at developing the facts to convince law enforcement and prosecutors that criminal charges are not warranted. By preventing criminal charges, the client is able to avoid the humiliation and emotional stress associated with indictment and arrest. In some cases, it is not possible to prevent the filing of criminal charges. In those situations, the pre-arrest defense investigation is important to a vigorous defense at trial.

Criminal tax defense has always been a part of Mr. Horwitz’s practice.  He has represented professionals such as doctors, dentists, architects, athletes, as well as business owners and other individuals under investigation and charged with violating criminal tax laws. He has tried many criminal tax cases and has been able to persuade the Internal Revenue Service and the Department of Justice to close investigations without prosecution.  Mark Horwitz has also helped many clients with unreported offshore bank accounts enter and complete the Offshore Voluntary Disclosure Program, thereby avoiding federal arrest and criminal prosecution, and reducing civil monetary penalties. 

It is not unusual to deal with tens of thousands of documents and hundreds of gigabytes of computer data in white collar cases. To control such massive amounts of evidence, Horwitz utilizes the paralegals and the attorneys that work in his firm as well as cutting edge technology. Although technology is important, Mark believes that “there is no substitute for experience, hard work and diligence when defending a client’s liberty.” 

Bar Admissions

• Supreme Court of the United States

• United States Court of Appeals

– Eleventh Circuit

– Fifth Circuit

– Federal Circuit

– District of Columbia Court of Appeals

• All United States District Courts in Florida

– Florida Bar

– Colorado Bar

– District of Columbia Bar


•University of Florida BSBA

majoring in economics with high honors

• University of Florida College of Law

JD with honors and Order of the Coif

Practice Areas

• White collar criminal defense including:

– Criminal Tax

– Healthcare Fraud

– Mail and Wire Fraud


– Bank Fraud

– Securities and SEC Investigations

• Non-white collar criminal defense 

17 East Pine St., Orlando, FL 32801  | 407-843-7733  |