A:  Tax litigation, also referred to as tax controversy, involves litigating tax disputes against the Internal Revenue Services (“IRS”), state tax agencies, and international tax authorities.  Federal tax litigation and tax controversies may be litigated in the U.S. Tax Court, federal district courts, or the Court of Claims.  Tax litigation and tax controversies may include issues such as substantive tax liability, asset valuation, tax-related penalties, and other disputes.  

A tax litigation attorney typically engages in litigation against federal or state tax authorities—such as the Internal Revenue Services (“IRS”), state tax agencies, and even international tax authorities. Tax litigation attorneys often litigate in the U.S. Tax Court, federal district court, and the Court of Claims.

A: Tax controversy—also referred to as tax litigation— involves litigating tax disputes against the Internal Revenue Services (“IRS”), state tax agencies, and international tax authorities. Federal tax litigation and tax controversies may be litigated in U.S. Tax Court, federal district court, or the Court of Claims. Tax litigation and tax controversies may include issues such as substantive tax liability, asset valuation, tax-related penalties, and other disputes.

A tax attorney is versed in litigating against federal and state tax authorities, such as the Internal Revenue Services (“IRS”), state tax agencies. In addition to their legal backgrounds, tax attorneys often have a LL.M (an advanced tax law degree) or are a Certified Public Accountant (“CPA”). Tax attorneys typically interact with IRS attorneys in the IRS Office of Chief Counsel and frequently represent taxpayers in the U.S. Tax Court.

Taxpayers who find themselves in a dispute with the IRS may need an experienced tax attorney to ensure that they exercise important legal and procedural rights. Not every case or situation requires a tax attorney, but taxpayers should be aware that only an attorney can engage in an attorney-client privileged discussion—thus, where confidentiality and discretion are important, a tax attorney may be necessary to ensure the matter is privileged. Freeman Law’s tax attorneys include dual-credentialed attorney-CPAs, attorneys with LLM advanced masters of laws in taxation degrees, and tax law professors. Our firm has been recognized for example by U.S. News as a Tier 1 Tax Law firm and among the best law firms in the United States for tax law. Likewise, our attorneys have been recognized—for example, by Chambers & Partners as among the leading tax litigation attorneys in the United States.

Yes. A tax attorney is a lawyer and is licensed to practice law. In addition to their legal backgrounds, tax attorneys often have an LL.M (an advanced tax law degree) or are a Certified Public Accountant (“CPA”). Tax attorneys typically interact with IRS attorneys in the IRS Office of Chief Counsel and frequently represent taxpayers in the U.S. Tax Court.

A taxpayer may consider hiring a tax attorney whenever the taxpayer is engaged in a dispute or potential dispute with a tax authority.

A tax attorney often plays an important role in IRS audits. A tax attorney may represent the taxpayer directly in the IRS audit or may engage a so-called Kovel accountant to interface with the IRS revenue agent.

A taxpayer may negotiate with the IRS directly. Depending on the issues and the amount at issue, the taxpayer may need the services of a tax attorney.

The IRS is subject to the so-called Taxpayer Bill of Rights, a statutory regime that guarantees the taxpayer the right to be represented by a tax professional.

The IRS generally will not call or email a taxpayer directly.

A: Under the general, default rules, a taxpayer has the burden of proof in tax litigation. There are, however, exceptions to these general rules. For example, a tax attorney may be able to help a taxpayer handle a tax audit in a manner that “shifts” the burden of proof onto the IRS, rather than the taxpayer.

A: Taxpayers facing an IRS tax audit should consult with a tax attorney. A tax attorney can advise the taxpayer of the potential issues and exposure, as well as the proper strategy and legal implications. A tax attorney may engage a “Kovel” accountant to assist in the audit, depending on the circumstances.