Tax laws control most of the business forms and contractual relationships under which we operate. The formation and operation of corporations, partnerships and sole proprietorship have particular and complex tax consequences. In fact, all business reorganizations, sales transactions, leasing transactions, employer-employee arrangements, real estate transactions and other business events or relationships require tax advice specifically tailored to place the taxpayer in the most beneficial position. Tax planner CPA provides comprehensive business and tax advice.
We have been very successful in the reduction of tax matters for a multitude of clients. In some of our most successful cases, we have settled tax cases for less than $.02 on the dollar. In one case, the taxpayer owed $800,000.00 and we settled it for $5,000.00. In another case, the taxpayer owed over $300,000.00 of payroll tax. That liability was settled for $3,000.00.
On other occasions, we have used tax refunds that IRS was entitled to take, due to outstanding liabilities, to settle tax liabilities. We have also resolved a number of cases in which IRS imposes Trust Fund Penalties against our clients for Trust Fund (payroll) Tax. We pride ourselves in being an aggressive advocate for the taxpayer. We believe that there is always something that can be done to alleviate each taxpayer's problem.
We can resolve almost all tax problems. 99.5% of all tax issues can be resolved to the benefit of the taxpayer. There is a large likelihood that we can settle your tax liabilities, even payroll tax. We have repeatedly been successful in stopping wage levies. Sometimes we can use the Bankruptcy laws to immediately stop the IRS or State taxing agencies. We can do this even if you are in a payment plan.
Furthermore, our firm reviews all payment plans and we usually revise those payment plans, lowering the amount due as well as allowing more of the payment to be applied towards principle rather than interest or penalties.
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U.S Tax Court Litigation
In the U.S. Tax Court, taxpayers can start a case before paying the tax liability asserted by the Internal Revenue Service (IRS). This is the reason why most of the tax cases are litigated in the United States Tax Court. In the other federal courts authorized to hear disputes with the IRS, the taxpayer has to pay the amount in dispute before commencing the case and then sue for refund.
Usually, after receiving a “Notice of Deficiency” from the IRS, a taxpayer has to file within 90 days of the mailing date of the notice a U.S Tax Court petition. It is called a deficiency case. Non-deficiency cases are also heard in the U.S. Tax Court. These non-deficiency cases are usually disputes arising from the denial of collection actions (liens and levies), penalty abatement or other collection alternatives, an offer in compromise; or IRS denials of taxpayer requests for injured spouse relief. These non-deficiency cases are filed in the U.S. Tax court after the taxpayer has exhausted all IRS Appeal rights.
To start a Tax court case, a petition must be filed within 90 days, in deficiency cases, after the date of the mailing of the deficiency notice. However, if the taxpayer is residing outside the United States at the time the notice of deficiency is mail, taxpayer have 150 days to file the petition. Once the petition is files, payment of the underlying tax proposed by the IRS is not required for payment until the case is decided.
If the amount disputed in deficiency cases is $50,000 or less for each year involved, taxpayers may chose to have their case conducted under the court’s simplified small tax case procedure, where trials are usually less formal and result in a speedier disposition. In these cases taxpayers often represent themselves. However, it is important to note that pursuant to small tax case procedures, taxpayer cannot appeal. Therefore, and due to the complexity of the Tax Court procedural and evidentiary rules, taxpayers usually choose to be represented by tax professionals licensed to practice before the court, Tax Planner CPA offers this representation.
In most Tax Court cases, a mutual agreement is set between the taxpayer and the IRS before the trial. When the decision is rendered by the presiding judge, the case is then closed in accordance with the judge finding stating the amount of the deficiency, overpayment, or by ordering other relief. Decisions of the Tax Court are appealable to the U.S. Court of Appeals.
- Appeals
Appeal officers are most likely to be more experienced than the Revenue Agents who handle the audits. A big number of disputed audits settle during the appeals process. Therefore it is crucial to be assisted by an expert who understands the procedure and have appealed many cases before, to help you throughout the process. If you don’t agree with the IRS audit recommendation, our partnership with Mr. Terrence Moore, JD, LLM can provide the legal support for appealing your case.
The Taxpayers neither the IRS want to litigate these matters due to the expense, the long process, and the risk of unfavorable outcome. IRS is not favorable in litigating these matters because a lost case sets a precedent that could cost the IRS for years. Therefore, an experienced, aggressive and knowledgeable tax attorney and CPA team will make all the difference in the settlement offered to you during the appeal process, and will maximize the opportunity to lose for the IRS. To avoid such situation, the Appeal offices will rather avoid the courtroom and look for a settlement. Our team, will make sure in such situation that the settlement is favorable and reasonable to your situation.
The Appeal Officer issues a “Notice of Deficiency” when the matter is not settled at appeals, and the Taxpayer has 90 days to file the petition in the U.S. Tax Court. By filing the petition at the U.S. Tax Court, the Taxpayer is not required to pay the alleged tax owed. However, if the petition is not filed within 90 days from the mailing date of the “Notice of deficiency”, the proposed tax changes, interest and penalties become assessed and owed.
Our legal and CPA team, have over sixteen year of experience with the IRS, and obtained great results to his client when dealing with the IRS, whether in appeal, in settlement or at the court.
- Criminal Tax Matters:
Criminal tax cases are very complex and constitute the serious types of cases in tax dispute. These tax crimes include:
- Tax Evasion
- Money Laundering
- Failure to Collect Taxes
- Failure to Pay Over Collected Taxes
- Failure to File a Return
- Failure to Supply Information to the IRS
- Filing a False Return
- Submitting False Documents
When involved in a criminal tax matter, you should not say anything that would incriminate you beyond identifying yourself and requesting an attorney. Before answering any questions regarding your tax status, you should consult a tax lawyer. It is in your right to remain silent.
When you have not been filing returns, you are delinquent in paying your taxes, and you should suspect coming under IRS investigation. In these kinds of situations, preparation is important, so don’t delay retaining a tax lawyer. Our team, has handled many criminal tax violations. Through our long time practice we have a substantial insight to the tactics and procedures IRS uses. We can help you fight for your rights.
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