Tax Litigation And Appeals

What To Do When The IRS Or The California Tax Authorities Come Knocking At Your Door

A letter from the IRS, FTB, EDD, or CDTFA (formerly BOE) requires an immediate response. Taxpayers generally have 30 to 90 days to respond, depending on the nature of the letter. It may be a notice of deficiency or notice of proposed assessment, by which the IRS or California Tax agencies are proposing additional tax, interest and penalties against you. It may also be a collection letter, which means the IRS or California tax agencies think there is a discrepancy in your account and you may owe back taxes.

The biggest mistake you can make is not doing anything. It is essential to contact a knowledgeable tax litigation attorney who can help you weave through the intricacies of dealing with tax agencies.

If you need representation in a California or IRS audit, tax dispute, tax lawsuit, or appeal, contact the Law Offices of Thomas J. Fernandez in Irvine to schedule a consultation.

A Former IRS Attorney Protecting Your Rights

I am a former IRS senior trial attorney with an advanced law degree in Taxation from Georgetown University Law Center, and I use my education and experience to represent individuals and businesses during tax audits, administrative appeals and court trials.

The Two Phases Of A California Or IRS Tax Case

It is essential to respond to the initial notice of deficiency or notice of proposed assessment in order to avoid paying the whole amount and then having to claim it back through refund litigation. In a refund litigation scenario, the taxpayer must pay the amount assessed and then file a refund claim. Payment is required prior to any appeal or litigation. Prepayment can be avoided by responding to the initial notice of deficiency or notice of proposed assessment.

The first part is the assessment phase, in which the IRS, the Franchise Tax Board or another California tax authority determines the amount a taxpayer owes. If a taxpayer responds during the assessment phase, the tax liabilities and penalties can typically be disputed before the taxpayer is compelled to pay. Audits, administrative appeals and tax litigation are all part of this phase. I represent clients in tax disputes and through all the stages of their tax appeals – from the audit to trial or appeal, if necessary.

The second part of a tax case is the tax collection phase. During this phase, the IRS, the Franchise Tax Board or another California tax authority tries to collect the amount it has determined the taxpayer owes.

I assist clients in disputing alleged tax liabilities, as well as in negotiating how any debt will be resolved. This could include negotiating an offer in compromise, an installment payment plan, or uncollectible status and considering potential issues that can lower or even eliminate the tax liability. I can also help clients identify which taxes may be dischargeable in a bankruptcy.

Tax Law Guidance From An Experienced Tax Lawyer

To discuss your legal matter with a seasoned California and federal tax litigation and appeals lawyer, contact my Irvine law offices by telephone at 949-753-9262 or online by filling out a brief contact form.