Tax litigation applies in the event that you do not resolve your case at the appeals level, you have the right in order to go to trial at the US tax court. There is a calendar call on Monday, they schedule the trial for sometime during that week and we go in to present the case, witnesses are called, evidence is presented and the tax court makes a determination in the case.

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To best handle an IRS audit, it's imperative we organize all of your canceled checks, credit card statements, cash payments, as well as all of your business receipts for the audit in logical order. The presentation to the revenue agent must be planned well and a legitimate story must be well thought out and supported by documents. Most CPAs in, enrolled agents, and tax preparers just hand the revenue agent the documents, inviting disaster.

It's imperative to resolve the case at the lowest level possible and at the least cost. We will negotiate the best result with the IRS auditor and take all disagreements to the group manager for resolution. If still unresolved, we can go to fast track mediation to obtain resolution before an IRS appeals officer. This would give you three chances during the audit process to obtain the lowest tax penalties and interest possible.

If the auditor is still unagreed, we will timely petition your tax case to appeals for resolution before an IRS appeals officer. They are far more experienced, educated, and articulate, so the presentation must be well-supported by the Internal Revenue Code, regulations, and case law.

In addition, we will obtain documents from third parties to support your case. The reason we get the best result before an IRS appeals officer is because the case is more well developed. We've had ample opportunity to obtain receipts, invoices, and documents from third parties, and obtain testimony from witnesses. We have a great reputation at the IRS appeals office of making excellent presentations, supported by admissible evidence and solid legal research.

If still unagreed, we will petition the notice of deficiency to tax court. We'll meet with the IRS area counsel to discuss the audit, appeals, and negotiate a settlement, or submit a written qualified offer. Negotiating with area counsel is significantly different, as the IRS attorney's rely heavily on the federal rules of evidence, such as the hearsay rule, hearsay exceptions, competency, identification, relevancy, authenticity, and foundation. They also rely on the tax code rules such as the stipulation of facts and summary documents.

We will protect all of your privileges, such as the attorney-client, and the attorney-work product privileges. We'll file all the relevant pretrial motions to gain an advantage during trial. Typical cases include substantiation cases, determination of income and expenses, collection due process appeals of liens and levys, and employee vs. independent contractor cases.

I'm known as one of the most aggressive tax attorneys in Southern California in representing my client, defending my taxpayer's interests, and in getting the best results available. Please call me at 858-481-4844 for a confidential call that's protected by the attorney-client privilege.

The Qualifications Of A Good Tax Litigation Attorney

Tax litigation is a fight, it's a negotiation. Tax litigation is a combination of the thorough organization of facts and documents, the strength of your case, the strategy and preparation of your tax litigation attorney in understanding how to present the facts of the case in a way that will put the tax payer in most favorable light, and the wits of the tax lawyer in negotiation. Experience plays a key role in preparing for tax court.

Contact A Tax Litigation Attorney

A Highly Experienced Tax Litigator

Mr. Hartsock has tremendous experience as a tax litigator. Having attended every calendar call since 2009, serving as the Chairman of the San Diego County Bar Association, Pro Se Taxpayer Program. Since the 1980's Mr. Hartsock has been successfully resolving client cases at the tax court level.

It is through the experiences of a 25+ year career that Mr. Hartsock has developed an intimate understanding of the strategies that the IRS will use in their prosecution and an experiential understanding of what strategies and procedural protections are available to attain the most favorable outcome for clients.

Navigating The Tax Litigation Process

Navigating the tax litigation process is a matter of knowing the tax court rules, knowing the federal rules of evidence and organizing your documents to make the best presentation possible before the tax court judge.

Successful Tax Court Litigation

This tax law firm has a history of very successful in tax court litigation. It is all a matter of how well you prepare the case, interview the witnesses and make the presentation to the tax court.