Mark L. Horwitz

Mark L. HorwitzMark Horwitz

Mark L Horwitz
Orlando, Florida

In over 30 years of practicing law, Mark Horwitz has done everything from prosecute the last Vietnam War draft dodger tried in Orlando to defending the inventor of Nautilus sports equipment against criminal tax charges. That breadth of experience is reflected in Horwitz's 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 for trial lawyers.

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 Vietnam Amnesty Program in the Orlando Division of the United States Attorney's Office. He defended the United States in civil actions, and prosecuted federal criminal offenses, including mail and wire fraud, tax evasion, healthcare fraud, kidnapping, 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 emphasizing white-collar defense in cases involving mail fraud, wire fraud and tax evasion. He has 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.

His clients have included architects, accountants, lawyers, doctors, officers of major corporations, major international corporations, as well as small- and medium-size business owners.

Horwitz has dealt with expert witnesses on numerous occasions. He has lectured to lawyers on dealing with expert witnesses and his cross examination of an accountant was included as a supplement to the book Criminal Trial Techniques Volume 3, Chapter 65E, published by Thomson West.

Horwitz has lectured at seminars on subjects such as, money laundering, cross examinations, expert witnesses, sentencing and other matters related to criminal law. 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 committee, comprising judges and lawyers, is responsible for drafting the jury instructions for criminal cases.

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
Healthcare Fraud
Federal Mail Fraud

Areas of Practice

  • White-Collar Defense
  • Criminal Law
  • Litigation & Appeals
  • Health Care Fraud
  • Medicare & Medicaid
  • Insurance Fraud
  • Insurance Malpractice
  • International Tax
  • Complex Litigation
  • Drug Possession
  • Drug Crimes
  • Violent Crimes
  • Sex Crimes
  • Pornography

Litigation Percentage

  • 70% of Practice Devoted to Litigation

Certified Legal Specialties

  • Board Certified Criminal Trial Lawyer, Florida Bar Board of Certification and Education
  • Certified as a Criminal Trial Advocate, National Board of Trial Advocacy

Bar Admissions

  • Colorado, 1986
  • Florida, 1972
  • District of Columbia, 1975
  • U.S. District Court Northern District of Florida, 2004
  • U.S. District Court Southern District of Florida, 1972
  • U.S. District Court Middle District of Florida, 1975
  • U.S. Court of Federal Claims, 1998
  • U.S. Court of Appeals 5th Circuit, 1975
  • U.S. Court of Appeals 11th Circuit, 1981
  • U.S. Court of Appeals Federal Circuit, 2003
  • U.S. Supreme Court, 1980


  • University of Florida College of Law, Gainesville, Florida
    • J. D.
    • Honors: Order of the Coif
    • Law Review: University of Florida College of Law Review, 1971 - 1972
  • University of Florida, Gainesville, Florida
    • Bachelor of Science in Business Administration
    • Honors: With High Honors
    • Major: Economics

Published Works

  • Criminal Tax- Failure of Employer to Collect Withholding Tax, Tax Crimes, Wednesday, April 15, 2009.
  • Mark had part of a cross examination included in a publication by F. Lee Bailey, Criminal Trial Techniques, authored by F. Lee Bailey and Kenneth Fishman and published by Thomson West. Mark's cross examination of a witness was included in the yearly supplement and commented on by Mr. F. Lee Bailey.

Representative Clients

  • Doctors, Lawyers, Former Gov. Agents, Healthcare Professionals,
  • Manufacturers, Small & Medium Sized Business, Major International Corporations

Honors and Awards

  • Super Lawyers
  • Listed in Best Lawyers in America, 2014 and 2015
  • Member, First Central Florida Inn of Court #123, 1991 - Present
  • Appointed Panel Member to the Ninth Judicial Circuit Court Local Professionalism Panel as ordered on August 21st, 2014, by Chief Judge Belvin Perry, Jr.
  • Certified as a Criminal Trial Advocate, National Board of Trial Advocacy
  • Fellow, American College of Trial Lawyers, 1996 - Present
  • President, First Central Florida Inn of Court #123, 2001 - 2003
  • Appointed to the Civil Justice Reform Act Advocacy Group by the District Judges of the U.S. District Court, Middle District of Florida, 1991 - 1995
  • Presented with the 2014 James G. Glazebrook Professionalism and Service Award by the George C. Young American Inn of Court. The Inn's president, Senior U.S. District Judge John Antoon II commended Mark and his dedication to the mission of the Inn: "Mark was one of the founding members of the Inn and has served as its president and as a longstanding member of its board of directors. In his practice, Mark represents those traits which are essential to the function of survival of the American system of justice - excellence in trial practice skill, dedication to the law, civility toward his adversaries, and candor toward the court. With assiduous commitment to these qualities, Mark zealously represents the interests of his clients. We are fortunate to have him as a member."

Past Employment Positions

  • Deltona Corporation , Assistant Corporate Counsel, 1972 - 1973
  • United States Attorney's Office, Assistant U.S. Attorney, 1973 - 1980

Pro Bono Activities

  • Orange County Bar Indigent Program
Canine Companions for Independence
The Best Lawyers in America Super Lawyers The Florida Bar Board Certified National Board of Legal Specialty Certification - Board Certified in Criminal Trial Advocacy LexisNexis Martindale-Hubbell - Peer Review Rated For Ethical Standards and Legal Ability