Practice Areas
Tax Litigation & Controversy
Risk and exposure to tax liability is a significant concern for individuals and businesses of all sizes. Tax codes and regulations are innately complex and continuously-changing. Couple that with the potentially severe civil penalties and criminal charges for non-compliance, and you are looking at a catalyst for an intimidating and unnerving experience with tax law.
Our tax attorneys, based in Gilbert, AZ, can help ease your anxiety by providing clear and comprehensive legal advice and, if necessary, diligently represent you and defend your interests against the state (ADOR) or the federal (IRS) government. Our goal is to help you prevent, efficiently manage, and favorably resolve tax audits and disputes, and our services are custom-tailored to your circumstances, concerns, and objectives.
Collections
There are a number of options in regards to tax collection matters. For example:
- Offers in Compromise
- Penalty Abatements
- Innocent Spouse, Separation of Liability, & Equitable Relief Claims
- Liens, Levies, Garnishments
- Currently not Collectible Status
- Installment Agreements (Payment Plans)
- Denied Credits, Dependency Exemptions, Deductions, Expenses
Audits & Examinations
An IRS audit is a review/examination of an organization's or individual's accounts and financial information to ensure information is reported correctly according to the tax laws and to verify the reported amount of tax is correct.
Kitch Law Firm will ensure you are treated fairly and protect your rights throughout the IRS's contact, including, but not limited to:
- A right to professional and courteous treatment by IRS employees.
- A right to privacy and confidentiality about tax matters.
- A right to know why the IRS is asking for information, how the IRS will use it and what will happen if the requested information is not provided.
- A right to representation, by oneself or an authorized representative.
- A right to appeal disagreements, both within the IRS and before the courts.
Administrative Appeals
While in some instances litigation may be necessary to resolve an IRS dispute, many cases can be settled without an expensive and time-consuming trial. The IRS Appeals Office is independent of any other IRS office and provides a venue where disagreements concerning application of tax law can be resolved on a fair and impartial basis for both the taxpayer and the government. An Appeals Officer will review the strength and weaknesses of the issues in the case and, hopefully, provide a fresh perspective and consider an alternative approach.
There are two types of administrative appeals available, Collections Appeal Process (CAP) and Collections Due Process (CDP) hearings. Unlike decisions in CAP hearings, the determination of the Appeals Officer following a CDP hearing is subject to judicial review. Either pathway can be daunting,but you have a good chance of achieving favorable results with Kitch Law Firm at your side.
Judicial Proceedings
The United States Tax Court is a Federal trial court that hears and adjudicates tax-related disputes and issues. It resolves these disputes between taxpayers and the IRS while ensuring the uniform interpretation of the Internal Revenue Code. It is not controlled by or connected with the IRS, and the 19 judges travel nationwide to conduct trials in various designated cities.
A case in the Tax Court is commenced by the filing of a petition. While most cases are settled by mutual agreement without a trial, it is important to have an experienced tax litigator on your side to ensure your rights and reach the best possible outcome given your specific facts and circumstances.
Common IRS Letters
Final Notice of Intent to Levy
Final Notice of Intent to Levy
Final Notice of Intent to Levy
A Final Notice of Intent to Levy notifies you of the IRS’s intent to start collecting the taxes from you by way of levy or seizure. You then have 30 days to file an administrative appeal with the IRS, which moves the case from the IRS Collection Division to the IRS Office of Appeals. You should immediately contact a tax litigation attorney to negotiate a satisfactory resolution with an Appeals Officer and if you receive an unsatisfactory appeal (by way of Notice of Determination) preserve your right to dispute the determination with the United States Tax Court.
Notice of Deficiency
Final Notice of Intent to Levy
Final Notice of Intent to Levy
A Notice of Deficiency, also known as a 90-day letter, sets forth the proposed changes the IRS wants to make to your tax return. It’s also the final notification required before the IRS can begin collecting the tax, interest, and penalties. You then have 90 days to file a Petition with the United States Tax Court to dispute the proposed changes. If there is any dispute that the taxes set forth in the Notice of Deficiency are not correct, you should immediately contact a tax litigation attorney for assistance filing the Petition.
Trust Fund Recovery Penalty
A Trust Fund Recovery Penalty (IRS Letter 1153) notifies a business owner (or any person with decision making authority over such matters) that the IRS intends to collect unpaid employee withholding taxes. If you receive this letter, you should immediately contact a tax litigation attorney as there might be a possibility that you should not be held responsible for the business’ failures.
Ready for an experienced tax attorney in Gilbert, AZ?
(480) 750-8750 | Info@KitchLawFirm.com
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The information on this website is for general information purposes only. Nothing on this site should be taken as legal advice for any individual case or situation. This information is not intended to create, and receipt or viewing does not constitute, an attorney-client relationship.