Tax Litigation

Tax Litigation and Tax Controversy

  • Attorneys in Freeman’s tax controversy and litigation practice have been named to U.S. News and World Report’s Best Lawyers in America list, recognized by Chambers & Partners as among the leading tax and litigation attorneys in the United States, and recognized as the “Leading Tax Controversy Litigation Attorney of the Year” for the State of Texas.
  • Our tax litigation attorneys include former IRS trial attorneys, former clerks to the Chief Judge of the United States Tax Court, tax law professors, dual-credentialed CPAs, and attorneys with advanced LL.M. tax degrees from the most prestigious tax programs in the nation.
  • Freeman’s tax attorneys have extensive trial experience litigating major tax disputes.

Overview

Our tax litigation practice has a national and international reputation for high-stakes, complex tax controversies, including IRS tax litigation and cross-border tax disputes. We represent clients at every stage in the lifecycle of a tax dispute: From the administrative stage, including audits and administrative appeals, to the judicial level, from trial court through appeals. Our cases often address complex and novel tax issues, setting precedent and impacting the tax laws, which is why Freeman is known as the firm that clients seek out when the stakes are high and the issues are complex.

We are known for providing creative and innovative solutions to the most complex tax problems.

Along with our reputation for integrity and sophistication, we maintain close working relationships with federal and state tax authorities, due in large part to our extensive tax knowledge and reputation for persuasive advocacy.

Best Lawyers® and U.S. News & World Report have recognized Freeman as a “Tier 1” Tax Law firm and our tax attorneys have garnered national recognition for their tax litigation work, such as:

  • Leading Tax Controversy Litigation Attorney of the Year” for the State of Texas;
  • U.S. News – Best Lawyers® Best Lawyers in America;
  • The Best Lawyers in America®, Chambers USA.

Consistent with this recognition of our tax litigation practice, Freeman hosts the world’s largest international tax conference, focusing heavily on civil and criminal tax litigation developments in the United States and internationally. We also provide an intensive Tax Court preparation course, training tax attorneys across the nation for the Tax Court’s bar examination and providing tax advocacy and litigation skills.

Our clients include ultra-high-net-worth and high-net-worth individuals, private
and publicly-held corporations, partnerships, and trusts and estates in every phase of federal tax controversy. We serve clients across multiple industries, including a depth of industry and tax experience in energy, private equity and hedge funds, manufacturing, technology, and real estate, among others.

Freeman’s tax attorneys have litigated cutting-edge tax litigation issues, including tax jurisdiction, the validity of tax regulations and other tax promulgations, the Administrative Procedures Act (“APA”), the Declaratory Judgment Act (“DJA”), the constitutionality of tax provisions, the passport revocation process, and assessable penalties provisions. Our tax attorneys also represent clients in sensitive tax matters, such as IRS investigations, allegations of tax evasion, tax fraud, voluntary disclosures, IRS audits, and administrative appeals.

Our tax controversy lawyers have extensive experience in matters involving partnership audits and litigation under both the TEFRA and BBA regimes, U.S. territorial tax regimes, “inbound” and “outbound” international tax, foreign trusts, foreign tax reporting penalties, cryptocurrency, R&D credits, valuation, executive compensation, and transfer pricing.

Our tax attorneys are experienced litigators with trial-tested litigation skills and in-depth substantive tax knowledge, having collectively litigated hundreds of cases before the U.S. Tax Court and federal district courts.

We offer practical solutions to tax disputes, leading our clients through IRS tax proceedings and litigating with the Department of Justice–Tax Division. We litigate complex tax cases and tax controversies in the U.S. Tax Court, federal district courts, the U.S. Court of Federal Claims, and federal bankruptcy courts, as well as in state court and before state tax authorities. Our tax controversy services include:

  • Audit Controversy:

    We leverage our unparalleled procedural knowledge and insight, including utilizing Fast Track Appeals resolution, pre-filing agreements (PFAs), Early Referral, and other IRS procedures and programs. We have extensive experience with IRS summonses, enforcement proceedings and privilege disputes.

  • Competent Authority assistance and APAs:

    Requests for competent authority assistance, unilateral, bilateral, and multi-lateral advance pricing agreements and private letter rulings.

  • Issue resolution:

    Obtaining IRS or Treasury action in the form of rulings from the IRS National Office, including private letter rulings (PLRs) and technical advice memoranda (TAMs).

  • Government relations:

    Interacting with Congressional tax committees and upper levels of the U.S. Treasury Department and IRS Office of Chief Counsel to obtain critical legislation, major policy changes, regulations, and published guidance.

  • Federal tax litigation:

    Representation of clients in civil and criminal tax matters in the U.S. Tax Court, the Court of Federal Claims, and district courts.

  • IRS Appeals:

    Representing clients before the IRS Independent Office of Appeals.

  • Tax penalties:

    Seeking and obtaining tax penalty abatement.

Freeman’s tax attorneys provide practical counsel and creative solutions, leveraging their combined depth and breadth of substantive tax knowledge. Our tax litigation counsel draw on their backgrounds as tax law authors, as tax trial attorneys with IRS Chief Counsel, clerking for the U.S. Tax Court, and teaching tax law at top-tier law schools, as well as their years of experience as first-chair trial lawyers in high-stakes, complex tax controversies. Our tax lawyers provide skillful representation and employ insightful strategies—delivering first-rate caliber services, whether the dispute involves individual, corporate or partnership tax.

We thrive on resolving high-stakes tax disputes and controversies. Our tax controversy attorneys have successfully represented taxpayers in cross-border tax disputes and defending challenges on economic substance and sham transaction grounds, tax fraud penalties, and tax shelter promoter disputes. We have represented taxpayer in transfer-pricing matters involving intellectual property; offshore tax compliance disputes involving FBAR penalties and international information return penalties; and litigated novel issues and “issues of first impression.”

Our tax cases and experience involve numerous tax litigation issues, including:

  • Conservation easements
  • Micro-captive insurance
  • Foreign Account Tax Compliance Act (FATCA) issues
  • International transfer-pricing
  • International and offshore tax compliance and reporting, including international information returns and penalties
  • FBAR penalties
  • Tax shelter cases, including injunction and penalty cases
  • Valuation issues
  • Tax penalty issues
  • Digital currency and blockchain

Our Approach

When the stakes are high, clients rely on our experience, knowledge, and talent to navigate every level of the tax dispute life cycle—from audits and examinations, to the courtroom, and all levels of appeals.

Positioning a tax case for the right resolution, whether through settlement or a verdict, is both an art and a science. Optimal results require skilled advocacy, measured judgment, and a depth of substantive tax knowledge. At Freeman Law, we draw on our experience and wealth of tax knowledge to advise and guide clients through the entire tax controversy process, building the right strategy to resolve tax controversies from day one.

We provide strategic counseling and seasoned advocacy, finding the best path forward in the most complex and trying of situations. In the process, we provide clients with a voice and work collaboratively to position their case in the most favorable light.

Because of our unique substantive and procedural knowledge, we are able to provide a comprehensive approach to the tax dispute resolution process, formulating creative solutions to the most sophisticated tax problems.

Have questions? Refer to our FAQs for tax litigation.

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