No tax case is hopeless. However, there are those rare occasions where we must move the case beyond administrative appeals and pre-suit negotiations with the IRS. In those cases, the tax attorrney of the Scammahorn Law Firm has the litigation experience to fight for your rights in the United States Tax Court and federal courts. After every option is exhausted, Scott Scammahorn, tax attorney and founder of the Scammahorn Law Firm, will sit down with you to discuss your options. You will be given an honest assessment of the benefits and drawbacks of litigation, as well as an analysis of the financial and emotional cost versus the potential benefits of a tax lawsuit. Should your case require litigation, the national tax resolution companies will not be there to help you. You need an experienced Dallas & Tyler tax attorney who is skilled in litigation to sue the Internal Revenue Service and fight for your rights in a court of law. If you or your business has an IRS problem, contact the Scammahorn Law Firm so that we may review your options and determine the best course of action for you or your business.
We represent individuals and businesses in Tax Court and federal district court nationwide as well as the State of Texas, including Tyler, Nacogdoches, Marshall, Longview, Palestine, Dallas, Fort Worth, Abilene, Odessa, Midland, San Antonio and Plano. The IRS has lawyers working for them. You should have a tax lawyer working for you.
Contact the Scammahorn Law Firm today and put an end to your IRS problems.
Notice of Deficiency Lawsuits
One of the most common forms of tax litigation is the deficiency suit. A taxpayer may receive a letter from the IRS known as a “notice of deficiency,” “statutory notice,” or “90-day letter.” These letters provide notice to the taxpayer that the IRS has determined that they owe a certain amount in taxes, penalties, and fees; typically, the IRS has reached this determination as the result of an audit. The letter will also include the legal basis for the deficiency determination and the date by which the taxpayer must respond if they disagree with the determination. The recipient of the letter then has 90 days to take action in response to the letter. If the recipient doesn’t respond to the letter within 90 days, then the deficiency will become legally enforceable and collectible.
Deficiency letter recipients who disagree with the amount the IRS claims they owe must take swift action in the form of contacting a seasoned tax attorney to have the opportunity to challenge the deficiency. The taxpayer or their attorney must respond to the letter by filing a petition for redetermination of a deficiency within that 90-day window. These petitions must include an explanation of the ways in which the IRS is claimed to have erred in reaching the claimed deficiency, including errors of both fact and law. If any issue is not addressed in the petition, then the IRS will conclude that the taxpayer has conceded that point and will not allow the taxpayer to challenge it later.
Depending on the amount of the deficiency that the taxpayer is challenging, they may have the right to select small tax case (also known as S case) procedures for their suit. S case procedures are only available to individuals who are disputing $50,000 or less of the alleged tax deficiency. In some cases, this means that the taxpayer is challenging the entire deficiency and that deficiency is under $50,000. It can also mean that you believe you owe a portion of a deficiency over $50,000 but want to challenge part of it. S cases are less formal than regular tax deficiency cases and are litigated in more cities than are regular cases. However, there is no right to appeal the results of an S case. Whether you win or lose all or a part of your case, you’re stuck with the result, whereas in standard cases, you have the right to challenge the outcome.
Individuals who choose to represent themselves in a tax case or who choose attorneys with little experience take a great risk. There is the risk that their petition will not be accepted by the IRS, which imposes strict requirements on petitions. There is also the risk that the individual will lose the right to contest part or all of the deficiency if they fail to address it in their petition, or that they’ll lose their small tax case and be unable to appeal. These issues make it critical that those interested in filing a deficiency lawsuit use seasoned, dedicated legal help in challenging a notice of deficiency. The Scammahorn Law Firm has successfully represented numerous individuals in deficiency lawsuits and can provide the experienced and aggressive legal help you need in challenging an unfair tax debt in court.
Tyler Tax Litigation Attorney Helping Clients throughout Texas and Nationwide
There are many ways to settle a case with the IRS outside of court, such as through administrative hearings and settlement negotiations. Most claims can be resolved through these out-of-court processes, and an effective tax lawyer will exhaust these options before resorting to the more involved process of a courtroom trial. However, there are some cases that must go to trial–whether that’s before a US District Court judge or US Tax Court judge on federal tax issues, or before a Texas judge when state or local taxes are at issue.
A tax litigation attorney with the skills you need
Tax controversy trials are demanding and complex. Even seasoned tax attorneys who are well-versed with the almost 80,000-page IRS code might not have the skill and experience necessary to be capable litigators. Likewise, a lawyer who is a competent trial attorney in the field of personal injury or family law probably doesn’t possess the exhaustive knowledge of the Internal Revenue Code needed to succeed in a claim against the IRS.
When you’re facing a tax case that’s headed for court, you need an attorney on your side who has both extensive knowledge of tax law and extensive skill and experience in trying cases before a judge or jury. Tyler tax attorney Scott Scammahorn holds an advanced degree in tax law and has spent the vast majority of his many years as a practicing attorney focused on claims filed by or against the IRS. His understanding of the law and of the trial process make him the ideal choice for your Texas tax litigation needs.
Texas tax lawyer prepared to handle all manner of tax controversies
There are countless reasons why you might need to go to trial against the IRS, whether on a claim filed by them, or on a claim that you’ve filed. Tyler tax attorney Scott Scammahorn is prepared to litigate cases from all areas of tax law, including:
- Foreign bank account or offshore banking
- False tax returns
- Tax evasion
- Controversies over employment taxes or business taxes
- Refunds of overpaid taxes
- Contesting an IRS audit
Trust Your Tax Litigation Matter to the Scammahorn Law Firm in Dallas & Tyler, TX
If you need help with a tax issue in Texas or nationwide, such as unpaid back taxes, an unfiled tax return, or IRS audit, get skilled representation on your tax issue by contacting a highly knowledgeable and experienced tax attorney at Scammhorn Law Firm in Tyler at 903-595-1000.