Litigation or legal proceedings are a strategy used to resolve tax controversy. Moskowitz LLP, A Tax Law Firm is a tax law firm that provides both federal and state tax litigation representation. The tax attorneys of our firm possess extensive experience in all facets of tax controversy and have advised and represented both U.S. and foreign taxpayers nationwide.
Our tax attorneys have a comprehensive understanding of the full spectrum of all areas of tax including:
- audits and appeals
- payroll and sales tax controversy with the Franchise Tax Board
- estate and gift
- unfiled or fraudulent returns
- foreign bank accounts or offshore banking issues.
The experienced attorneys of our firm represent clients in trial and appellate litigation, regularly appearing before the United States Tax Court, United States Bankruptcy Court, United States Federal Claims Court, various United States District Courts, and the United States Court of Appeals for the Ninth Circuit. In representation of both criminal and civil cases, numerous decisions have published by our team of competent tax litigators.
Some representative unreported cases:
- Hundreds (if not thousands) of miscellaneous civil tax cases in the Tax Court, the United States District Court and the Claims Court which have resulted in unreported decisions or judgments have been settled;
- Representation in federal and state tax audits, including audits involving both civil adjustments and the potential for civil and criminal assessments and penalties that have been resolved short of a reported decision;
- Closing agreements;
- Letter Rulings;
- Numerous litigation regarding claims for refund.
Our clients are varied and include large corporations, business entities, estates, trusts, individuals and nonprofit organizations. With any tax problem, our foremost objective is to resolve the controversy early without legal proceedings using our advanced understanding of the nuances of tax concepts and precedent. If it is in the best interest of the client, we will litigate the tax controversy navigating court procedures with effective trial strategies.
Many of our tax litigation cases are handled on a flat fee basis for our clients to know at the outset of the case the cost involved. We look forward to advising or representing you in the area of tax litigation.
Below are some of the representative cases our firm has handled
Tax Court Docket Number 24760-05, Our firm represented a Son-of-Boss investor in challenging the tax consequence of international currency option transactions. A favorable settlement was achieved and documented in a unique closing agreement.
Tax Court Docket Number 6736-07, The IRS claimed the taxpayer did not properly roll securities into an Individual Retirement Accounts. Since the taxpayer keep meticulous detailed documentation of his roll-over transactions, our Firm was able to reach a favorable settlement with the IRS. The IRS originally increased the taxpayers’ taxable income by almost $180,000. Our attorneys convinced the IRS that their position was erroneous and the IRS settled the case for only $1,165.
Tax Court Docket Number 10296-07, The IRS originally disallowed a substantial number of the taxpayer’s expenses related to his dental practice. Since the taxpayer was able to substantiate his expenses through his bank statements, our Firm was able to reach a favorable settlement with the IRS. The settlement saved the taxpayer over $300,000 in federal income taxes.
Tax Court Docket Number 13121-07, The IRS originally disallowed a substantial number of the taxpayer’s expenses related to his moving business. Since the taxpayer was able to substantiate his expenses through documentation, our Firm was able to reach a favorable settlement with the IRS. The settlement saved the taxpayer approximately $12,000 in income taxes and penalties.
Tax Court Docket Number 6407-06, In this case, a taxpayer constructed a new home and sold it for a profit. The IRS disallowed all of his expenses in the construction of the property. The IRS also claimed the taxpayer was in the trade or business of selling homes the agency attempted to treat the taxpayer’s gains as ordinary income. Since the taxpayer had meticulous records of his expenses, our firm was able to reach a settlement for a fraction of the amount the IRS claimed was owed. In addition, our firm was able to convince the IRS to tax the gain of the sale as favorable capital gains versus ordinary income. The settlement saved the client over $250,000 in federal income tax liability.
Tax Court Docket Number20074-05, In this case, the taxpayer received negligent advice from his tax advisers. As a result, the IRS proposed to assess over a $300,000 federal tax liability against him. Because the taxpayer had documentation to substantiate most of the expenses reported on his tax returns, our firm was able to negotiate a favorable settlement on behalf of the taxpayer. We were also able to convince the IRS to remove an accuracy related penalty that exceeded $50,000.
Tax Court Docket Number 3247-05, In this case, the IRS disallowed all of the losses claimed from two partnerships he was a partner. The IRS also claimed that the partnerships should have been disallowed because the partnerships had no economic substance. Our Firm was able to utilize the documentation provided by the taxpayer to negotiate a difficult settlement. The IRS agreed to allow over $450,000 losses from the client’s partnership allocations that were originally disallowed. The IRS even agreed to all over $36,000 in losses not originally claimed on the taxpayer’s individual income tax returns. We estimate that our settlement with the IRS saved the client over $200,000 in federal tax liability.
NHUSS TRUST, et al.v Commissioner, trial in U.S. Tax Court decided on October 11, 2005. One of the issues in this case was the basis of the taxpayers’ home. The Tax Court agreed to increase the taxpayers’ basis in their home.
Luiz v.Commissioner, trial in U.S. Tax Court decided on January 29, 2004. One of the issues in this case was whether the taxpayers were liable for additions to tax for a late filing penalty. Our Firm convinced the IRS during trial to concede the late filing penalty. We estimate this victory saved the taxpayer nearly $20,000 in federal tax liability.
Thompson v. Commissioner, trial in U.S. Tax Court decided July 3, 2007. One of the issues in this case was whether the taxpayer was liable for an accuracy-related penalty. The Tax Court agreed not to assess an accuracy-related penalty against the taxpayer.
Fuller v. Commissioner, trial in U.S. Tax Court decided March 19, 2007. Although the Court ruled against the taxpayers, our Firm was able to negotiate numerous concessions with the IRS prior to trial which resulted in significant savings of federal tax liability.
Potter v. Commissioner, motion in U.S. Tax Court requested that the IRS reconsider a denial of an Installment payment Agreement. The Court agreed to remand the case to the IRS to reconsider their denial of the taxpayer’s request for an Installment Payment Agreement.
G. Kierstead Family Holding Trust, Et Al.,v. Commissioner argued before the United States Tax Court. Case is currently being argued before the United States Court of Appeals for the Ninth Circuit.
Civil Action No. 07-cv-00903-EWN-BNB v. United States, case currently being litigated before the United States District Court for District of Colorado. Case involves whether a taxpayer is entitled to deduct the alimony payments he made to his ex-wife in 1993.
1:08-cv00326-TCW v. United States, case currently is being litigated before the United States Federal Claims Court. Case involves whether the IRS wrongfully included the proceeds of a home refinance in taxpayers gross income.
* The results portrayed in the cases mentioned above were dependent on the facts of that particular case, and the results will differ if based on different facts.