I contest Internal Revenue Service assessments or proposed assessments administratively, before the IRS and its Independent Office of Appeals, and in the United States Tax Court, the U.S. Court of Federal Claims, and the U.S. District Court, and in the U.S. Court of Appeals. I also represent defendants in criminal tax prosecutions.
Some arguments can apply to assessments of tax as well as penalties. These include the violation of the taxpayer’s right to due process of law guaranteed by the Fifth Amendment to the U.S. Constitution, innocent spouse, and statute of limitations of assessment or collection. Other arguments are specific to penalties. These include first time abatement, reasonable cause, failure to secure written, supervisory approval required by Internal Revenue Code Section 6751(b), and an excessive fine in violation of the U.S. Constitution Eighth Amendment Excessive Fines Clause.
In criminal tax cases, Constitutional arguments are important—the Fifth Amendment guarantee of due process of law and privilege against self-incrimination, the Sixth Amendment right to a jury trial. But technical arguments carry the day in a criminal tax case. In these cases, the government must prove beyond a reasonable doubt that the taxpayer materially underreported his tax, and that he did so willfully. The government may also have to prove an affirmative act of evasion. The more complicated the tax, the less certainty of the tax in a given case, and the greater the doubt of underreporting of tax
I have secured a jury verdict of acquittal of my client on all counts in a tax evasion prosecution. I would never plea-bargain a criminal tax case.
Currently-not-collectible posting is the gold standard against IRS collection action. If the taxpayer does not qualify for CNC posting, an offer in compromise is usually not in the taxpayer’s best interests. Under a CNC posting or an installment agreement, the IRS refrains from collection action against the taxpayer, and the collection statute of limitations continues to run.
An offer in compromise usually is not in the taxpayer’s best interests. The IRS rejects most offers in compromise as the taxpayer does not qualify for an offer. The collection statute of limitations is suspended during the pendency of the offer, and the taxpayer is out the legal and accounting fees incurred in making the offer.
I love counseling clients and representing them before the IRS, and bringing law and procedure to bear in getting great results for them.
I contest Internal Revenue Service assessments or proposed assessments administratively, before the IRS and its Independent Office of Appeals, and in the United States Tax Court, the U.S. Court of Federal Claims, and the U.S. District Court, and in the U.S. Court of Appeals. I also represent defendants in criminal tax prosecutions.
Some arguments can apply to assessments of tax as well as penalties. These include the violation of the taxpayer’s right to due process of law guaranteed by the Fifth Amendment to the U.S. Constitution, innocent spouse, and statute of limitations of assessment or collection. Other arguments are specific to penalties. These include first time abatement, reasonable cause, failure to secure written, supervisory approval required by Internal Revenue Code Section 6751(b), and an excessive fine in violation of the U.S. Constitution Eighth Amendment Excessive Fines Clause.
In criminal tax cases, Constitutional arguments are important—the Fifth Amendment guarantee of due process of law and privilege against self-incrimination, the Sixth Amendment right to a jury trial. But technical arguments carry the day in a criminal tax case. In these cases, the government must prove beyond a reasonable doubt that the taxpayer materially underreported his tax, and that he did so willfully. The government may also have to prove an affirmative act of evasion. The more complicated the tax, the less certainty of the tax in a given case, and the greater the doubt of underreporting of tax
I have secured a jury verdict of acquittal of my client on all counts in a tax evasion prosecution. I would never plea-bargain a criminal tax case.
Currently-not-collectible posting is the gold standard against IRS collection action. If the taxpayer does not qualify for CNC posting, an offer in compromise is usually not in the taxpayer’s best interests. Under a CNC posting or an installment agreement, the IRS refrains from collection action against the taxpayer, and the collection statute of limitations continues to run.
An offer in compromise usually is not in the taxpayer’s best interests. The IRS rejects most offers in compromise as the taxpayer does not qualify for an offer. The collection statute of limitations is suspended during the pendency of the offer, and the taxpayer is out the legal and accounting fees incurred in making the offer.
I love counseling clients and representing them before the IRS, and bringing law and procedure to bear in getting great results for them.
I contest Internal Revenue Service assessments or proposed assessments administratively…
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