Civil Tax Litigation

IRS Civil Litigation Help

Taxpayers and others may often find themselves in civil litigation with the IRS. IRS civil litigation can take a number of different forms. Jed has substantial experience litigating these types of disputes. Here is a sample of the matters that Jed can help with.

IRS Refund Litigation

A taxpayer who overpaid a federal tax may file a refund claim. Taxpayers must first file a Form 843, request for an abatement and let the IRS rule on this administrative request. Once that request is denied, the taxpayer can initiate a lawsuit in either federal district court of the U.S. Court of Federal Claims.

Tax Court Litigation

Taxpayers may challenge audit determinations at the Tax Court.

FBAR Litigation

Taxpayers who have control over a foreign account whose value exceeds $10,000 must disclose this account to the Treasury Department by filing a FinCEN Form 114 annually. The Government will assess a civil penalty of up to 50% of the balance of the account if a taxpayer fails to disclose the account. After being assessed, the IRS files a civil suit to collect the penalty. During this lawsuit, the taxpayer presents evidence. Jed has first-chair experience representing taxpayers in these disputes.

Wrongful Levy

 

A levy is a seizure of property. If a taxpayer has an unpaid tax, the IRS will levy the taxpayer’s bank accounts. Sometimes a taxpayer may wish to challenge the seizure. Jed has experience handling these types of disputes. Many times, the party challenging the seizure is not the taxpayer. Jed’s experience advising individuals and businesses whose property was wrongfully levied is second to none.

Trust Fund Tax Litigation

 

If a company fails to pay its payroll taxes, the IRS has the ability to impose a penalty on individuals who were responsible for remitting the payroll tax. These individuals are personally responsible for paying the employee’s share. The decision to impose the penalty is made by an IRS employee, but can be challenged in court. Jed can help those allegedly responsible persons challenge the penalties imposed against them.

Suits to Reduce an Assessment to Judgement

 

The IRS generally has ten years to collect any unpaid tax (although certain exceptions may apply). After ten years, the IRS must file a lawsuit to reduce the assessment to a judgment. Jed has experience advising taxpayers on these types of lawsuits.

Judicial Foreclosure

 

The IRS may initiate a lawsuit to foreclose on real estate owned by a taxpayer. Jed has experience with these types of lawsuits and can help assert meritorious defenses.

Injunctions

Tax return preparers and other tax advisors (called promoters) are sometimes sued because the IRS believes that they have engaged in a pattern of aiding and assisting in the filing of false tax returns. Jed has experience appearing in injunctive actions and can help IRS tax professionals.

Being sued by the IRS can be an intimidating experience. Let Jed help you.