Law Offices of Horwitz & Citro, P.A.
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 1983 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. 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.