We have represented taxpayers in tax controversies for over 35 years. We achieve great results for our clients in tax controversies.
There are two kinds of civil tax controversies: tax assessment cases and tax collection cases. Tax assessment cases involve an assessment or proposed assessment of tax or penalties. We examine an assessment or proposed assessment and determine whether it is correct under the law, and whether the procedure followed by the Internal Revenue Service comports with the constitution and laws of the United States.
In tax collection cases, we obtain relief for taxpayers from IRS collection action. We do this by challenging the underlying tax assessment, entering the taxpayer into an installment agreement with the IRS, having the IRS post the taxpayer as currently not collectible, making an offer in compromise for the taxpayer, or referring the client for bankruptcy.
We know that in dealing with IRS assessment or collection employees, you catch more flies with honey than with vinegar. We get some of our best results working with the IRS Appeals Office. When necessary we litigate tax cases, but seldom is litigation necessary, or in the client’s best insterets.
We represent taxpayers in criminal tax investigations and prosecutions. Technical defenses are important in a criminal tax case. The elements of tax evasion (fraud) include (1) a material understatement of tax, and (2) willfulness. The more complicated the tax, the less clear it is that the tax was underreported, and less likely it is that the taxpayer was willful. Criminal tax defendants, like defendants in most criminal cases, need to have their case argued to a jury.
We love representing taxpayers in tax controversies, civil or criminal.