Civil Tax Disputes
practice areas
Criminal Defense Matters Tax Dispute Matters- Audits
- Appeals
- Tax and District Court Litigation
- Liens and Levies
- Tax Summonses
We represent clients in civil tax examinations and audits, civil tax appeals, notices of deficiency, Tax Court filings, tax summonses, fighting tax liens and levies, and offers in compromise.
I have over 17 years of experience handling civil tax matters. Whether you have received an examination or audit notice, a notice of deficiency, a tax summons, a notice of lien or levy, or would like to file an offer in compromise, I can help you obtain the best result. I have a network of forensic accountants, investigators, and economists with whom I work to ensure that my clients get the best result possible. You can, and in most cases should, challenge the government’s claims that you owe more taxes. For a description on how we can help you do that, see our services described below.
Audit Notices
Individual and business tax returns are classified by the Internal Revenue Service, New York State Department of Taxation and Finance, and the New York City Department of Finance. Among the reasons tax returns are classified is to determine whether they should be examined, or audited. Tax returns can be audited by the IRS’s Service Centers or at local Area Offices.
Appealing Audit Determinations
If your tax return is audited by the IRS, state, or local tax authorities and you disagree with the results, you can appeal those results. Appeals of federal audit results are taken to the IRS’s Office of Appeals. The state and local tax authorities have similar appeal procedures. We have extensive experience working with the IRS’s Office of Appeals and similar offices with the New York State and New York City governments.
Notices of Tax Deficiency
If the IRS, state or local tax departments believe that you have additional tax due, they must normally send you something called a notice of deficiency. The notice of deficiency is sometimes known as a “90 day letter.” We challenge notices of deficiency for our clients.
Answering a Tax Summons
If you receive a tax summons from the IRS or state or local tax authorities, you should contact us. The IRS can enforce tax summonses in the Federal district courts, and will do so if they believe you will not comply. The IRS can issue summonses either to you, or to third parties who have your records.
Tax Liens and Levies
Tax liens and levies, while procedurally distinct, serve similar purposes – ensuring that taxes are paid. In general, a lien is a claim or charge on property to ensure the payment of a debt. A tax lien, by itself, does not serve to seize your property or to otherwise transfer it to the government. In order to take possession of your property, the government must either seize your property, or serve a notice of intent to levy. We represent clients facing tax liens and levies and can do so for you.
Offers in Compromise
An Offer in Compromise is used by taxpayers to reach a settlement with the IRS whereby the taxpayer agrees to pay an amount less than his or her outstanding tax liabilities to settle his or her delinquent account. As a general matter, the IRS delays collection efforts while an Offer in Compromise application is pending. In order to evaluate the taxpayer’s offer, the taxpayer must provide a rather thorough explanation of his or her finances, so that the IRS can make a determination of the collectability of the taxpayer’s liability. Offers in Compromise can be granted in only two circumstances: (1) where there is doubt as to the taxpayer’s liability for the asserted tax deficiency; or (2) where there is doubt as to the IRS’s ability to collect the amount the IRS assessed. Relatively few Offers in Compromise allege that the taxpayer is not liable for the assessed tax. Therefore, nearly all offers require the taxpayer to persuade the IRS that his or her liability is uncollectible. We prepare Offers in Compromise for our clients and can do so for you.