Areas of Practice
Tax Audits with an Experienced Tax Attorney
We represent individuals and businesses, as well as trusts and estates, in administrative tax audits by the Internal Revenue Service (IRS) and the State of California taxing agencies (FTB, BOE, CDTFA, and EDD). We handle all types of audits, including income tax, payroll and employment tax, sales and use tax, and estate and gift tax audits. We are well versed in the issues raised by the government in these audits, which commonly include, but are not limited to, unreported income, personal expenses, worker classification and penalties in the income, payroll and employment tax audits, unreported income and exemptions in the sales and use tax audits, and valuation discounts in the estate and gift tax audits.
If you are looking for help with a tax audit, give us a call today to schedule your initial consultation with an experienced tax attorney.
Tax Appeals with a Tax Attorney
The IRS and state taxing agencies (FTB, BOE, CDTFA, and EDD) all have settlement divisions that provide an opportunity for taxpayers to resolve their tax disputes in an informal, administrative process designed to resolve tax controversies, without having to litigate the disputed tax issues in court. Appeals are available for a wide range of audit and collection matters and a majority of appeals lead to a fair resolution, without incurring the expense of a more formal court proceeding.
Tax appeals are particularly important in unpaid payroll tax matters where the IRS asserts trust fund recovery penalties (TFRP) against a company’s principal. An appeal provides an opportunity to dispute the TFRPs before they are imposed and collection action begins.
It is important to have a knowledgeable tax lawyer representing you during the tax appeals process. We have the experience and expertise to navigate you through the appeals process and will work to limit your tax exposure.
If you need help with your tax appeals (or, if you are just wondering if your tax dispute is eligible to be resolved through appeals), give us a call today to schedule your initial consultation.
Tax Collection Relief Assistance from a Tax Attorney
The IRS and state taxing agencies (FTB, BOE, CDTFA, and EDD) generally use liens and levies to collect unpaid taxes. In cases where taxes are owed but cannot be paid, there are a number of options to resolve the debt and stop these tax collection problems, including payment plans (installment agreements), offers in compromise, and collection due process appeals.
Mindy Meigs, who is the head of the tax controversy division of the Law Office of James Casey, is a tax attorney with extensive experience with complex IRS and state collection matters, including alter ego or transferee determinations, fiduciary and transferee liability, and estate and gift tax liens. With our experience and knowledge of the inner workings of the IRS, we can help you by interfacing with the taxing authorities on your behalf, conducting a detailed financial analysis of your situation and developing a strategy to limit your tax exposure and using our technical knowledge of tax collection procedures reach a resolution that is acceptable to you.
If the IRS or any state tax agency has put a lien on your property or levied your accounts and you need help, give us a call today to schedule your initial consultation.
Penalty Abatement Evaluations by a Professional Tax Lawyer
The IRS and state taxing agencies (FTB, BOE, CDTFA, and EDD) have the authority to impose penalties for a variety of reasons. In some circumstances, penalties can be reduced or eliminated (abated) prior to assessment. After penalties have been imposed (i.e., assessed), a taxpayer may seek to remove the penalties by submitting an administrative claim to the applicable taxing agency. In addition, the assessment of certain penalties, such as promoter penalties or return preparer penalties, can also be appealed.
If you would like a professional tax lawyer to evaluate your situation, determine the cause of the penalty, and work with the IRS or state taxing agency on your behalf to file a penalty appeal and try to reduce or eliminate (abate) the penalty, give us a call today to schedule your initial consultation.
Innocent Spouse Relief and Tax Attorney Counsel
When spouses file a joint income tax return, both spouses are liable for all tax, penalties, and interest. The IRS and FTB have a program which provides an “innocent spouse” with the opportunity to claim relief from that tax liability, in whole or in part. The IRS and FTB weigh a variety of factors to determine whether innocent spouse relief should be granted. Innocent spouse relief can be asserted during an audit, or, in some cases, after a tax has been assessed and the tax is being collected. In addition, if the taxing agency does not grant innocent spouse relief, it may be possible to litigate an innocent spouse claim in the U.S. Tax Court.
If you are wondering if you might be eligible for innocent spouse relief and you would like us to evaluate your situation, give us a call today to schedule your initial consultation with a tax attorney.
Bankruptcy & Tax Lawyer Insight
There are a number of tax matters related to bankruptcy, including dischargeability of taxes, unfiled tax returns, tax liens, and post-discharge collection.
Mindy Meigs, who is the head of the tax controversy division of the Law Office of James Casey, previously represented the IRS in the U.S. Bankruptcy Court as an appointed Special Assistant U.S. Attorney for the Department of Justice. Mindy now uses her extensive experience with complex tax collection and bankruptcy matters to help her taxpayer clients in private practice.
If you have substantial tax debt and are considering filing bankruptcy, or, if you previously filed for bankruptcy and are wondering if any of your tax debt should have been discharged, give us a call today to schedule your initial consultation with tax expert and former IRS attorney, Mindy Meigs.
Tax Litigation Services from a Former IRS Tax Attorney
The majority of tax lawsuits are litigated in the U.S. Tax Court. After an audit, the IRS must issue a Notice of Deficiency (NOD) before it can assess additional income tax, estate tax or gift tax. Generally, a taxpayer has 90-days from the date of the Notice of Deficiency to contest the additional tax determined by the auditor by filing a petition in the U.S. Tax Court. In addition to tax litigation stemming from a taxpayer petitioning the tax court, claims arising out of Collection Due Process (CDP) hearings are also litigated in the U.S. Tax Court.
U.S. Tax Court procedures differ from other courts. For example, unlike Federal District Courts and California Superior Courts, the judges presiding over the U.S. Tax Court travel from Washington, D.C. to conduct trials for Southern California taxpayers in either Los Angeles or San Diego. In addition, before a case goes to trial in the U.S. Tax Court, a taxpayer is usually afforded one more opportunity to try to settle the case with the IRS Office of Appeals. In fact, most cases pending in the U.S. Tax Court settle prior to trial, either with the Office of Appeals or with the trial attorney assigned to the case to defend the IRS’s position by the IRS Office of Chief Counsel.
Mindy Meigs, who is the head of the tax controversy division of the Law Office of James Casey, previously served as a trial lawyer with the IRS of Chief Counsel for more than 15 years, during which time Mindy handled over 500 U.S. Tax Court cases. While the vast majority of those cases were settled before trial, Mindy took more than 20 of those cases to trial. Now, Mindy uses her extensive experience with complex tax litigation matters to help her taxpayer clients either settle or litigate their tax disputes with the IRS or state taxing agencies (FTB, BOE, CDTFA, and EDD).
If you have received a Notice of Deficiency (NOD) and are considering your options for contesting the amount purported to be due, give us a call today to schedule your initial consultation.
Payroll Tax Advice and Tax Lawyer Expertise
We represent businesses and their owners before the IRS and Employment Development Department (EDD) in payroll tax (employment tax) matters, including collection of unpaid payroll taxes, investigations to determine an owner or officer’s personal liability for unpaid payroll taxes, abatement or refund of penalties for failure to timely pay payroll taxes, and litigation regarding payroll taxes. It is important to have a knowledgeable tax attorney representing you in these matters. We have the experience and expertise to navigate you through the process and work to limit your exposure.
If you would like us to evaluate your situation, explain your options, and work with the IRS or EDD on your behalf, give us a call today to schedule your initial consultation.
Estate Planning
To learn more about James Casey and Estate Planning click here.