Trial court litigation in the Tax Court, federal district courts and California Superior Courts is subject to review in the federal or California courts of appeal. Both trial court wins and losses can be appealed by the losing party. Appellate litigation requires exceptional organizational, writing and arguing skills to provide the best opportunity for an ultimately favorable outcome.
Appeals in tax cases are actually quite rare. Steve is one of the most prolific civil appellate litigators in California. He typically has from one to three cases pending in the Ninth Circuit Court of Appeals at any time. These cases have frequently established legal precedent on important substantive and procedural issues. Richard has handled a similar number of criminal appeals. This wealth of civil and criminal appellate experience is unequalled in almost any other firm.
After winning an important Tax Court victory on a statute of limitations issue, Steve defended the case before the Ninth Circuit. The argument was so successful, the IRS enacted a regulation to attempt to overrule the result after dropping further appeal to avoid having the case become the lead case in the U.S. Supreme Court.
After the government obtained a conviction in a criminal trial, Richard was able to obtain a reversal in the Ninth Circuit. That ultimately led to a favorable resolution of the case on remand.
The IRS succeeded in obtaining a dismissal in a case where the client arguably failed to file a timely Tax Court petition. Steve filed the appeal and was able to obtain a remand. The case is still being litigated in the Tax Court on several procedural issues. It is entirely possible that further appellate litigation will be required.