Mark L. Horwitz

Mark L. Horwitz

From 1973 to 1980, Mark Horwitz was an Assistant United States Attorney. While representing the United States he prosecuted all types of cases including Medicare 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.

Since 1980, Mark has been in private practice in Orlando. He has defended people throughout Florida and the United States. Defending complex federal crimes has been a major part of his practice. He has also defended clients in state criminal matters involving 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 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 important, Mark believes that “there is no substitute for experience, hard work and diligence to accomplish the goal of defending 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


• BSBA majoring in economics with 

     high honors: 

– University of Florida 1969

• JD with honors and Order of the Coif

– University of Florida College of

     Law 1972

Practice Areas

• White collar criminal defense including:

– Criminal Tax

– Healthcare Fraud

– Mail and Wire Fraud


– Bank Fraud

• Non-white collar criminal defense