Litigation of tax disputes arises in many different contexts. The federal district courts have jurisdiction over summons enforcement and tax refund proceedings, as well as all federal criminal tax litigation. The bankruptcy courts have the authority to resolve tax claims and can be used to discharge taxes or obtain deferred payments. The California Superior Courts have jurisdiction over state tax refund cases. While litigation in these forums does not occur in most tax cases, it is important to have a law firm that has experience in all forms of tax litigation in case the need arises.
Our lawyers have extensive experience in every court that handles tax litigation. We have defended multiple summons enforcement cases, and have prosecuted tax refund actions in the federal and state courts. Lydia spent eight years with the Department of Justice representing the IRS in the state and federal trial courts and in bankruptcy court. Michael has spent more than 30 years handling bankruptcy court cases and litigation. There is literally no type of tax litigation that our lawyers have not encountered in their lengthy careers.
The California Franchise Tax Board (FTB) assessed large deficiencies against out of state residents based on their sale of a business focused in California. Steve handled most of the Superior Court refund litigation that resulted in a huge tax refund, invalidated an FTB regulation and recovered thousands of dollars of attorneys fees.
Many taxpayers with difficult tax collection issues have been able to discharge those liabilities through bankruptcy filings. In addition, Michael has handled numerous cases in which the bankruptcy court process was used to challenge the amounts of tax claims filed by the IRS and state tax agencies
The IRS often uses administrative summonses to obtain information in questionable circumstances. Steve, Gary and Lydia have defended the resulting enforcement cases to ensure only the legally required information is provided and available to support tax deficiency determinations.