Aggressive Representation of Taxpayers Rights

• income & payroll tax audit
• tax appeals & litigation
• foreign tax audits
• tax crimes
• tax collections
• discharging taxes in bankruptcy
• trust fund recovery penalty & payroll taxes

Tax Appeals

In the event a mutually acceptable settlement is not reached with the IRS or state tax auditor, you have the right to have the case heard by the Appeals Office. They will review the facts and the evidence and make their own independent determination of the case.

Legal Representation During the Appeals Conferences

It is imperative to prepare well during the appeals process. This tax law firm will collect and organize your documents, research the necessary tax law, then aggressively present your case to the IRS Appeals Officer. We have successfully defended many individual, corporate, partnership, trust and estates over the years throughout appeals.

Choice of Forum for Tax Litigation

Depending upon your circumstances, you have a choice of which court to litigate your controversy:

1. Litigate an IRS Notice of Deficiency in U.S. Tax Court;

2. Appeal a denial of a tax refund request to the U.S. District Court, or the U.S. Court of Federal Claims;
3. Bankruptcy Court litigation of tax issues;
4. Litigate California Franchise Tax Board income tax cases; and
5. Litigate California Employment Development Department payroll tax cases before the California Unemployment Insurance Appeals Board.
6. Litigate State Board of Equilization Sales Tax before the California Unemployment Insurance Appeals Board .

Pitfalls of Tax Litigation

Congress enacted volumes of technical evidentiary and procedural rules. Strict compliance is mandatory. A violation of any of these rules (sometimes called technicalities) will result in evidence that is not admissible. The judge will disregard the evidence, your motion may be denied, your answer stricken and a default judgment entered against you, or possibly losing at trial on a technicality.

Federal Evidence Rules

In order for the court to hear or read your evidence, the following evidentiary rules must be complied with:

1. Each document must be authentic. We will prove that the document is what it purports to be, and the preparer or signer can authenticate it;
2. Each document must be relevant to the controversy. It must be introduced to prove a specific issue in the case;
3. The purported document must be the best evidence available-the original document;
4. The document either is not hearsay, or there is an exception to the hearsay rule to allow it to be admitted into evidence. Hearsay is an out of court statement or document that is introduced to prove the truth of the matter.

Foundation Rules

Appropriate foundation must be made prior to introducing any document or piece of evidence. This tax law firm will assure that the appropriate foundation is made for each document.

U.S. Tax Court Rules

There are over 200 rules regarding pleadings, discovery, depositions, pre-trial conferences, motions, trial proceedings, and attorney's fees. This tax law firm will assure that no sanctions will be imposed for failure to follow these rules.

Trial Objections

During the opening statement, direct examination of the IRS's witnesses, cross-examination of OVR witnesses, introducing evidence, and the final closing argument, IRS District Counsel has the right to object. We will be prepared to meet any for their objections. We will also be prepared to make any trial objections to the IRS's District counsel's evidence to keep it out of court. All objections must be timely made immediately after the objectionable question is asked, or the objection will be waived. Therefore, it is imperative to know all of the trial objections well and be able to identify them immediately. Occasionally it is not in the taxpayer's best interest to make all objections if it will disclose your strategy, or inform District Counsel that they have asked the wrong question. The correct strategy is important.

Attorney Trial Work

This tax law firm will perform all services necessary to aggressively advocate your position throughout trial. We will:

1. Prepare or review the Petition or Complaint and other amended or supplemental pleadings;
2. Prepare and continuously revise the Trial Outline and Trial Notebook;
3. Research the relevant Internal Revenue Code, Regulations and case law;
4. Interview witnesses, including taking depositions when necessary;
5. Organize evidence and prepare demonstrative exhibits for trial;
6. Conduct discovery and take depositions of adverse witnesses. Discover what evidence IRS District Counsel intends to introduce at trial;
7. File all strategically advantageous motions, such as motions to dismiss and motions in limine;
8. Negotiate to obtain the best Stipulations and Requests for Admissions from District Counsel;
9. Prepare the pre-trial and post-trial briefs;
10. Meet with the Tax Court Judge and District Counsel for all pre-trial conferences and trial preparation;
11. Aggressively advocate the taxpayer's position at trial;

Tax Attorney Representation

An experienced tax attorney is best qualified to handle the intricacies of the evidentiary and procedural rules, as well as advocate all objections in a timely manner during trial. This tax law firm has years of tax experience and has successfully defended hundreds of taxpayers during the tax audit, appeals and litigation process

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