Los Angeles Tax Lawyer - Tax Court Representation
Facing the IRS in the United States Tax Court is one of the most frightening situations a taxpayer can experience. Whether you are an individual or a business, appearing before the U.S. Tax Court without experienced legal counsel can jeopardize both your rights, the case, and your finances.
At Moskowitz LLP, our Los Angeles Tax Court attorneys and tax litigators have decades of experience representing clients against the IRS in U.S. Tax Court. Led by tax attorney Steve Moskowitz, our Los Angeles tax attorneys combine extensive knowledge of tax law, U.S. Tax Court rules, and IRS procedure to provide sophisticated representation in U.S. Tax Court cases. We focus on advocating for and defending taxpayers—individuals, professionals, and business owners—when the government overreaches or attempts to make improper, illegal and erroneous assessments.
Our firm is proud to have achieved significant published successes in Tax Court, which have been referenced in tax-law journals and opinions. For example, one of our collection cases was remanded by the appeals court with directives to reevaluate a taxpayer’s ability to pay, and that opinion has become a notable precedent in the field. These published victories reflect our deep understanding of tax litigation, our ability to develop persuasive arguments, and our commitment to clients facing the most challenging disputes.
Moskowitz LLP is located at 10940 Wilshire Blvd, Suite 1600, Los Angeles, CA 90024, near the corner of Wilshire and Westwood. Call (213) 320-1880 today to speak with an experienced Los Angeles Tax Court attorney about your case.
“The Moskowitz Law Firm has helped our family tremendously. I am so glad I called them when I did because they immediately jumped in to help us and literally lifted a weight off our shoulders.”
Verified Google Review from Karen Matern
What Is Tax Court?
The United States Tax Court is a federal court created by Congress under Article I to hear disputes between taxpayers and the IRS. It provides taxpayers with a legal forum to challenge IRS determinations—before paying the disputed amount.
If the IRS claims that you owe additional taxes, denies your refund on your return, denies an Offer in Compromise, or abuses its discretion in a collection matter, you may have the right to petition the U.S. Tax Court for adjudication of your case. Unlike federal district courts, U.S. Tax Court cases are heard by judges who specialize in tax law and are familiar with the complexities of the Internal Revenue Code.
Cases litigated in Tax Court include but are not limited to:
- Federal income tax disputes
- Estate and gift tax controversies
- Employment and excise tax issues
- IRS penalty assessments
- Improper collection actions
- Denied Offer in Compromise applications
U.S. Tax Court operates under its own procedural rules. Cases are presented before a judge (without a jury) in a formal legal proceeding, and decisions issued by the court are binding unless appealed to a higher federal court.
How the Tax Court Process Works
Most Tax Court cases begin with a Notice of Deficiency, commonly known as a “90-day letter,” which the IRS issues after an audit or examination. This notice informs you of the IRS’s intent to assess additional taxes. You have 90 days from the date of the notice to file a petition in Tax Court; otherwise, the IRS may proceed with collection actions such as liens or levies. The U.S. Court has jurisdiction to adjudicate collection actions when the taxpayer successfully petitions the U.S. Tax Court after receiving a Notice of Determination.
Once your petition is filed, the IRS becomes the respondent. Most cases immediately go to the IRS Independent Office of Appeals before going to IRS counsel. If the case is not settled at the Appeals level, both the taxpayer and the IRS counsel may exchange information through a discovery process, present evidence, and appear before a judge for trial. The proceedings follow rules of evidence and administrative procedure similar to those used in federal courts.
If the Tax Court rules against you, you retain the right to appeal the decision to the U.S. Court of Appeals and, in rare instances, to the U.S. Supreme Court.
Our attorneys and CPAs collaborate throughout this process—combining financial accuracy with legal advocacy to present a complete, well-documented case.
Who Bears the Burden of Proof in Tax Court?
In most cases, the taxpayer bears the burden of proof, meaning you must present credible evidence that the IRS’s determination is incorrect. However, the burden may shift to the IRS if you can show that:
- You maintained proper records and cooperated during the audit process
- You provided the IRS with sufficient documentation before litigation
- You presented credible evidence supporting your position
When penalties are involved, the IRS generally carries the burden of proving that the penalty is warranted. Our skilled Los Angeles tax litigation attorneys can help develop and present evidence effectively to strengthen your case.
The Role of a Tax Court Lawyer
Tax litigation requires an attorney with experience in both substantive tax law and courtroom advocacy. The attorneys at Moskowitz LLP handle every aspect of your case, from petition to the U.S. Court’s decision . Working closely with our in-house CPAs, our tax attorneys develop comprehensive arguments that are both legally sound and factually supported by accurate financial data and other records.
Our Los Angeles Tax Court lawyers can:
- Evaluate and build the legal arguments supporting your position
- Draft and file your Tax Court petition within the statutory deadline
- Represent you in front of appeals before litigating with IRS Counsel
- Conduct discovery and respond to IRS information requests
- Represent you in hearings before a Tax Court judge
- Pursue appeals in federal court if necessary
Because our attorneys and CPAs work side by side, every case benefits from a unified approach that addresses both the financial and legal dimensions of your dispute.
Why Work with Moskowitz LLP
Few firms combine deep experience in tax law, accounting, and litigation as effectively as Moskowitz LLP. Our attorneys regularly appear before the IRS, FTB, California Department of Tax and Fee Administration (CDTFA), California Employment Development Department (EDD), and the U.S. Tax Court, giving us insight into how these agencies build and pursue their cases.
We leverage this experience to protect our clients’ rights, challenge improper assessments, and achieve favorable resolutions—often saving clients substantial sums and preventing future enforcement actions.
Whether your case involves an audit deficiency, disallowed deductions, alleged underreporting, or improper IRS collection activity, our team provides the focused representation necessary to navigate the Tax Court process successfully.
Contact a Los Angeles Tax Court Representation Attorney Today
If you have received a Notice of Deficiency, Notice of Determination, or need to file a petition in Tax Court, time is critical because filing deadlines must be strictly adhered to.
Contact the Los Angeles Tax Court attorneys and CPAs at Moskowitz LLP today at (213) 320-1880, or submit a confidential consultation request online.
Moskowitz LLP — Over 30 years of trusted experience representing California taxpayers before the IRS and U.S. Tax Court.
Why Moskowitz LLP?
Experience.
Our tax attorneys possess deep knowledge of tax law and have years of experience working in the tax system. This collaboration provides us with unique insights into the intricacies of tax court procedures, allowing us to craft strategies that are both technically sound and aggressively defensive.
Steadfast Advocacy.
In the face of formidable opposition, we stand firm. Our representation is unwavering, designed to protect your interests and achieve the best possible outcome within the bounds of the law, no matter how complex or daunting the case.
Tailored Defense.
Every case is unique, and so is our approach. We tailor our presentation strategy to the specific circumstances of your case, addressing that every potential threat is considered and countered effectively including that we anticipate challenges and respond with alternatives.
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