The law requires taxpayers to keep certain records. The IRS expects taxpayers to produce these records on request. The IRS has the power to issue an administrative summons if the taxpayer does not cooperate. This begs the question of what happens if the taxpayer chooses not to comply with an IRS summons. The United States…
Category: Tax Litigation
Tax Litigation
Tax litigation involves disputes between taxpayers and the IRS that are resolved in court. We help clients navigate tax litigation and protect their rights. Give us a call to see how we can help, (713) 909-4906.
New Evidence Not In Record Can Be Considered by Court
Cases before the U.S. Tax Court are often won or lost by whether evidence is or is not admitted in the record. Lunnon v. Commissioner, No. 15-9007 (10th Cir.), provides an example of how this works in a tax collections case. Facts & Procedural History Mr. Lunnon failed to pay employment and unemployment taxes for…
Can the IRS Raise New Issues on the Eve of Trial?
Life isn’t like a Hollywood movie. The good guy doesn’t always win. The underdog does not overcome insurmountable odds to prevail. The events do not culminate in a struggle that results in justice being done. And, worse yet, with time, it isn’t even clear who the good guy is or what justice really means. With…
Tax Evasion & Evidence of No Tax Due
Tax evasion is a complex legal issue that can carry severe consequences, including hefty fines and imprisonment. Unlike other crimes where the act is either committed or not, taxes can be owed in varying degrees, making it difficult to determine whether a violation of the law has occurred. Can a defendant avoid a tax evasion…
Can Court Force Taxpayers to Hire Tax Attorney?
Have you ever tried to represent yourself in a legal matter? It’s not easy, and the court usually advises against it. But what happens when a taxpayer repeatedly refuses to hire an attorney and insists on representing themselves in a criminal tax matter? This was the issue at hand in the United States v. Baucom,…
IRS Tax Attorneys Realign Organization Structure
The IRS Office of Chief Counsel employs the IRS’s own tax attorneys. These attorneys handle most of the civil tax court matters for the IRS. Whenever the IRS implements changes to its organizational structure or management team for this function, it warrants close attention and analysis from taxpayers, tax professionals, and other stakeholders. Such changes have…
Two Defendants & Tax Fraud: Should They Get Separate Trials?
The U.S. legal system affords taxpayers who commit tax fraud the right to a hearing, but what about the right to a separate hearing? What if one is put on trial with a co-defendant who is particularly offensive or, perhaps worse yet, one who is more innocent than another? United States v. Robbins, 220 F.…
Police Can Turn Over Records to the IRS
The IRS has a number of tools at its disposal to gather information. This includes the IRS summons, for example. These tools only allow the IRS to get records that the taxpayer voluntarily identifies or that the IRS discovers. The IRS cannot obtain any records that it cannot identify. This leads to the question of…
Money Limit for “Small Case” Election for Collection Cases
Navigating tax disputes can be a daunting task for taxpayers, especially when it comes to the technical litigation rules that they may not be familiar with. The U.S. Tax Court‘s small tax case procedures provide a way to simplify the process. Taxpayers need to be aware that the amount of money involved in the dispute…
Tax Court Judge Can Rewrite Facts of Case That He/She Did Not Hear
The U.S. Tax Court is a unique court. Some say that the court is not really a court, rather, it is an executive agency of the government. There is some truth to this. The judges are appointed and not elected. The court isn’t authorized to hear general disputes. Instead, it has to look to Congress…