Resolving IRS Administrative Controversies
Pre-Controversy Advice and Counsel
Our tax attorneys combine litigation and substantive tax experience to assist clients in effectively anticipating and planning for future controversies. Often, when the tax treatment of an item or transaction is challenged, the ultimate resolution is influenced significantly by actions taken or not taken when the transaction was planned, implemented, or first reported.
With this in mind, we provide experience-based advice on:
- Reporting
- Disclosure
- Document retention
- Other pre-controversy matters
Audit Controversy Skills
We effectively use all available procedural techniques, including:
- Pre-filing agreements (PFAs)
- Requests for technical advice
- Fast Track Appeals resolution
- Early Referral
- Other IRS practices and programs
We have extensive experience with:
- IRS summonses
- Enforcement proceedings
- Joint defense agreements
Individual and Coordinated IRS and Treasury Settlement Efforts
We fashion creative and effective approaches to settlement. Our experience encompasses:
- Direct negotiations for single clients
- Group representations of taxpayers with the same or similar issues
We work hard to achieve favorable results by identifying the most effective approach, whether it be with:
- The examining agent
- LB&I
- OTSA
- Chief Counsel
- The Office of the Commissioner
- Treasury
- Or elsewhere
IRS Appeals Controversies
We prepare protests and negotiate with IRS Appeals to achieve favorable settlement results. We routinely appear before Appeals offices across the country, using all available Appeals tactics and strategies, including:
- Early referral
- Post Appeals Mediation
These efforts aim either to achieve settlement or to position the case to proceed most effectively into litigation.
Deep and Current Trial and Appellate Experience
Choice of Forum
We have a wealth of knowledge on which to base critical decisions regarding choice of forum for litigation. Our backgrounds and experience enable us to identify both substantive and procedural benefits and detriments that bear on choice of forum decisions.
Settlement of Cases in Litigation
Many cases, when not settled administratively, can be favorably settled in litigation with the Justice Department or IRS. We have a history of achieving such settlements, drawing on our litigation skills and our experience as former Justice Department litigators and judicial clerks.
Actual Trial Experience
Relying on our courtroom experience, we develop and implement efficient, effective, and thorough trial strategies. Whether the case is presented by dispositive motion, or by trial, we have the required skill and experience, including:
- Handling intricate discovery and evidentiary disputes
- Preparation and examination of fact and expert witnesses
- Utilization of the most sophisticated electronic trial presentation and briefing techniques
Our experience enables us to be prepared for all the twists, turns, and surprises of trial advocacy.
Effective Appellate Advocacy
Our tax attorneys have argued cases in every major federal Court of Appeals, as well as before the US Supreme Court. Our brief writing and appellate advocacy skills are recognized as leading in the bar.
Frequently Asked Questions
What is an IRS administrative controversy?
An IRS administrative controversy refers to a dispute or challenge between a taxpayer and the IRS that occurs during the administrative phase, typically involving audits, appeals, or negotiations prior to formal litigation.
How can pre-controversy planning help in IRS disputes?
Pre-controversy planning can significantly influence the outcome of future disputes by ensuring proper reporting, disclosures, and documentation at the time of the transaction. This proactive approach can prevent or mitigate IRS challenges later.
What are the benefits of IRS Fast Track Appeals and Early Referral?
Fast Track Appeals and Early Referral allow taxpayers to resolve disputes more quickly and efficiently by engaging with IRS Appeals early in the audit process. These methods can often lead to settlements without the need for prolonged litigation.
What makes your firm effective in handling IRS trials?
Our attorneys possess deep courtroom experience, enabling them to manage complex discovery, examine expert witnesses, and leverage advanced trial technology. This preparedness helps us handle the unpredictability of litigation effectively.
Can cases still be settled after moving into litigation?
Yes, many tax controversies can still be favorably resolved after litigation begins. Our experience with the Justice Department and IRS in post-filing settlements allows us to pursue effective resolutions even in the later stages of a dispute.