Tax Court Lawyer

Experienced Tax Attorneys with Extensive Trial Experience in the U.S. Tax Court

**Attorney Alina Veneziano**
Tax Attorney & CPA Team Lead

**Alice Campbell**
Tax Team
Former Special Agent (IRS)

While resolving tax disputes directly with the Internal Revenue Service (IRS) is a viable option in many cases, sometimes, going to the U.S. Tax Court will be the best (or only) option available. If you need to take a tax dispute to the U.S. Tax Court, it will be important to have a team of experienced federal tax lawyers on your side.

About Our Tax Litigation Practice

At Oberheiden P.C., our tax lawyers have extensive experience representing clients in federal tax litigation. If you are facing a significant tax controversy with the Internal Revenue Service (IRS), our lawyers can help you determine if going to the U.S. Tax Court is your best option under the circumstances at hand. If it is, we can fight to help you avoid unnecessary tax liability, and we can continue to pursue a just result in the federal appellate courts if necessary.

All of our federal tax court lawyers have senior-level experience, and we are available to represent individuals and all types of entities in high-stakes controversies under federal tax laws—including the Internal Revenue Code (IRC), Bank Secrecy Act (BSA), and Federal Account Tax Compliance Act (FATCA), among others. We handle matters arising out of routine tax filings, IRS audits, and criminal tax investigations, and we rely on our extensive experience to protect our clients’ legal and financial interests by all means available.

We Handle All Types of Tax Controversies and Litigation

We represent taxpayers in all types of tax controversies and litigation before the U.S. Tax Court. Clients rely on our tax attorneys’ experience, insights, and representation to help minimize taxes, interest, and penalties; avoid IRS collection; and reduce their risk of needing to file administrative appeals and pursue tax litigation in the future. Representative examples of U.S. Tax Court matters we handle for high-net-worth individuals, corporate taxpayers, and other clients include:

IRS Audit Appeals

For many taxpayers, the IRS appeals process starts with seeking relief at the IRS Independent Office of Appeals. If you (or your company or organization) received an unfavorable IRS audit determination and subsequently received an unfavorable decision from the Independent Office of Appeals, then filing a petition in the U.S. Tax Court may be the next step toward seeking to avoid unwarranted liability.

Deficiency Appeals

We assist clients with deficiency appeals as well. If you received a Notice of Deficiency from the IRS, you have 90 days from the date of the notice to challenge the IRS’s determination in court. While pursuing litigation in federal district court typically requires a final administrative action, taxpayers can pursue deficiency appeals in the U.S. Tax Court before paying the alleged deficiency. Our tax controversy attorneys handle deficiency appeals involving income tax, estate tax, gift tax, and excise tax liability.

Innocent Spouse Relief Appeals

While federal tax law exempts innocent spouses from liability for fraud perpetrated by their current or former spouses, innocent spouses will often find themselves needing to file an appeal in order to secure the statutory protections that are available. If the IRS has denied your federal claim for innocent spouse relief, we can use our experience to seek protection on your behalf in federal court.

Passport Denial and Revocation Appeals

Under certain federal tax laws, the IRS can certify to the U.S. Department of State that a taxpayer has a seriously delinquent back taxes—which can subsequently result in passport denial or revocation. If an IRS office is responsible for your passport denial or revocation, this is another tax matter that our tax attorneys can fight to favorably resolve on your behalf.

Whistleblower Award Appeals

We provide our federal tax controversy services to IRS whistleblowers as well. If you believe that the IRS has wrongfully denied your award or reduced the amount of your award, our tax lawyers can represent you in this situation as well. We are regularly engaged by federal whistleblowers to assist with securing awards from the IRS and other federal agencies.

Other Specialized Appeals

We handle various other types of appeals resulting from actions taken by the IRS Independent Office of Appeals, the IRS Office of Chief Counsel, IRS Criminal Investigation (IRS CI), and other federal tax authorities as well. These include, but are not limited to:

Partnership tax appeals under the IRS’s TEFRA and BBA audit rules
Worker classification disputes (i.e., employee vs. independent contractor)
Interest abatement cases involving delayed IRS processing

These are just examples. Our tax attorneys help federal taxpayers address complex issues arising under a wide range of other circumstances as well. If you need to explore your (or your company’s or organization’s) options for pursuing federal tax litigation under any circumstances, we encourage you to contact us for more information.

Our Tax Court Lawyer Represents Individual and Corporate Taxpayers As Well As Private Foundations and Tax-Exempt Organizations

We represent a wide range of clients in federal tax litigation, including individuals, for-profit entities, and tax-exempt organizations. Along with helping these clients ensure compliance with all applicable federal tax laws, we help these clients defend their tax positions in the U.S. Tax Court when necessary:

Individual taxpayers
Privately held companies
Publicly traded companies
Partnerships and limited liability companies (LLCs)
Joint ventures
Tax-exempt organizations (and organizations claiming tax-exempt status)
Private foundations
Private equity funds
Hedge funds
Other taxpayers facing complex federal tax matters

Examples of the Types of Tax Issues We Handle

We represent taxpayers in Tax Court litigation involving all types of federal tax issues. Whether you need to defend the contents of your (or your company’s or organization’s) tax returns or you need to seek relief from substantial federal tax liability through other means, our tax attorneys are available to assist with:

Disputes involving estate and gift taxes, excise taxes, and employment taxes
Disputes involving individual income tax liability (including tax on executive compensation)
Disputes involving transfer pricing and other corporate tax issues
Failure to disclose foreign financial accounts (which may be subject to U.S. and foreign taxes)
Failure to disclose other foreign financial assets (which may also be subject to U.S. and foreign taxes)

FAQs: Challenging IRS Determinations in the U.S. Tax Court

What Types of Tax Disputes Does the U.S. Tax Court Handle?

The U.S. Tax Court handles most types of disputes involving federal tax liability (it does not handle cases involving state and local taxes, which are typically handled in state courts). If you need to defend against allegations of failure to maintain federal tax compliance, you may need to engage experienced legal counsel to represent you in the U.S. Tax Court.

How Does Pursuing a Case in the U.S. Tax Court Differ from Pursuing Litigation in District Court?

While there are several procedural differences between litigating in the U.S. Tax Court and litigating in federal district courts, one of the key substantive differences is that taxpayers can seek relief in the U.S. Tax Court before paying their disputed federal tax liability. This is a key benefit that makes litigating tax disputes in the U.S. Tax Court the preferred option for taxpayers in many cases.

Does the U.S. Supreme Court Accept Tax Cases?

The U.S. Supreme Court accepts a very small number of tax cases; and, before seeking review from the Supreme Court, taxpayers must first file appeals in the appropriate federal circuit court. Along with handling U.S. Tax Court litigation, we handle appeals from Tax Court cases as well.

What if the IRS Says My Tax Planning Strategy Violates the Internal Revenue Code?

If the IRS says your tax planning strategy violates the Internal Revenue Code, you will want to consult with an experienced tax attorney promptly. In this scenario, you may have a variety of options for disputing the IRS’s determination—including, but not limited to, filing an appeal in the U.S. Tax Court. It is not unusual for the IRS to incorrectly assess the legality of complex tax strategies, so you should not assume that the IRS’s determination is correct.

Should I Submit a Voluntary Disclosure or Fight the IRS in Tax Court?

Submitting a voluntary disclosure and fighting the IRS in the U.S. Tax Court are very different approaches to resolving tax controversies that are available in very different circumstances. Submitting a voluntary disclosure is an option for taxpayers who are not yet facing an audit or investigation, whereas going to Tax Court is most often used as means to challenge the IRS’s tax determinations. If you have questions about your options for avoiding additional tax liability and possible civil or criminal penalties, we strongly encourage you to speak with one of our experienced tax lawyers right away.

Schedule a Free and Confidential Consultation with a Senior Tax Litigation Attorney at Oberheiden P.C.

If you would like to speak with a senior tax litigation attorney at our law firm, we invite you to get in touch. To schedule a free and confidential consultation at Oberheiden P.C. as soon as possible, please call 888-680-1745 or tell us how we can reach you online now.