Tax Controversy & Litigation

Experienced representation at the earliest opportunity can greatly impact the outcome of tax disputes. Our experienced Tax Controversy and Litigation team represents clients in complex tax matters before the IRS, state taxing authorities and in all phases of tax litigation. We represent clients before federal, state and local taxing authorities in connection with examinations, appeals, ruling requests, tax collection matters and litigation.

Federal Tax Matters. Our attorneys have extensive experience representing individuals and businesses in complex federal tax disputes before the Internal Revenue Service, the IRS Appeals Division and in all phases of litigation in the United States Tax Court. Areas of expertise include:

• income tax
• corporate tax
• LLCs and partnerships
• executive compensation
• gift and estate tax
• employment tax / responsible officer assessments.

State and Local Tax Matters. The Tax Controversy and Litigation Group represents individuals and businesses in contesting state tax liabilities including:

• multistate income taxes
• exise tax
• sales and use tax
• property tax
• transfer taxes.

Active Docket. Our active controversy and litigation docket keeps us at the cutting edge of evolving administrative and judicial practice and procedures, strategy, and tactics.

Our attorneys have proven skills and extensive experience in all aspects of tax controversy and litigation, including:

• pre-controversy advice and counsel
• management of IRS audits and investigations
• preparing and presenting protests to the IRS Appeals Division
• representation in court
• step-in litigation ability
• negotiation of favorable litigation settlements.

Experience. Tax litigation is best conducted by lawyers who have both first-hand experience with the procedural and evidentiary rules needed to effectively navigate in a courtroom and an extensive background in the underlying substantive tax law.

Our tax litigators are seasoned tax lawyers. We are widely recognized for our depth of tax knowledge and experience. Members have LL.M. degrees in taxation, teach at top law schools, and are frequently researching, writing, and speaking to professional audiences on a broad range of tax issues.

This combination of substantive and procedural skills is essential in developing and presenting the most persuasive tax case.

Recent Representative Matters. Some examples of recent work by our tax attorneys include:

• Successfully litigated a state sales tax case for a public company relating to the reasonableness of reliance on resale certificates provided by retail store customers.
• Successfully appealed the imposition of $500,000 in penalties and interest relating to the failure of the client to timely pay state income tax on a sale of stock treated as an asset sale pursuant to Internal Revenue Code Section 338(h)(10).
• Negotiated a favorable IRS Appeals Division Settlement pertaining to the denial of a $20 million bad debt deduction relating to the IRS recharacterization of founder funding as equity rather than debt.
• Negotiated a favorable disposition with IRS Appeals Division relating to adjustments to the sale of founder shares in a U.S. business to a foreign trust.
• Negotiated dispositions with the IRS and the New York State Department of Taxation and Finance in connection with warrants issued by a public company to its chairman.

To discuss your specific tax controversy or tax litigation issues, and how our experienced attorneys might serve you more efficiently and responsively, please contact Bob Finkel.