Our Tax Litigation Attorneys Have Substantive Tax Expertise

Our tax litigation team has substantial experience litigating all types of tax matters in the United States Tax Court, United States District Court, United States Court of Federal Claims, and United States Courts of Appeal throughout the United States. Our tax litigation team zealously represents all types of taxpayers in deficiency, refund, and collection litigation. Our attorneys are more than litigators – we are trial attorneys with a strong blend of both trial and substantive tax expertise.

Representative examples of our tax litigation experience include:

• Litigation on cross-motions for summary judgment in the United States Court of Federal Claims on a large refund of a late filing penalty on behalf of an executor;
• Litigation in the United States Court of Appeals for the Ninth Circuit on a FICA issue that was a case of the first impression, with summary judgment entered on behalf of the taxpayer;
• Litigation in the United States District Court for the Northern District of Illinois on a refund of penalties for failure to report certain cash transactions on Forms 8300;
• Litigation in the United States Tax Court on a case dealing with a split-dollar life insurance policy of approximately $20 million;
• Litigation in the United States Tax Court on a $7 million realized built-in gain proposed to be assessed against a corporate entity on the conversion from a C to an S corporation;
• Numerous cases filed in the United States Tax Court dealing with appeals from collection due process proceedings held before the IRS;
• Litigation in the United States District Court for the Southern District of New York on a “Derivium” transaction involving an alleged “deemed or constructive sale” of qualified replacement property by the taxpayer relating to an ESOP transaction;
• Litigation in the United States Court of Federal Claims relating to the enforcement of a whistleblower action against the IRS; and
• The defense of an action brought by the United States Department of Justice against a taxpayer for the enforcement or foreclosure of various federal tax liens in the United States District Court for the Central District of Florida.

Our Tax Controversy Lawyers Work To resolve all tax controversies as favorably, efficiently, and cost-effectively as possible.

Our tax controversy team has extensive experience representing taxpayers at all levels of the Internal Revenue Service and before state and local tax agencies. Harrison & Held, LLP’s tax controversy team is comprised of attorneys who previously worked extensively for the Internal Revenue Service, and many of the team’s attorneys have CPAs, MBAs, and Masters-In-Law in Taxation. We represent taxpayers in all types of tax disputes, including estate and gift tax, income tax, excise tax, employment tax, sales and use tax, property tax, and all related penalties and interest. The tax controversy team has represented thousands of taxpayers that cut across a wide variety of entity classifications and geographic boundaries. Many of our attorneys are listed in publications such as Leading Lawyers, Super Lawyers, and Chambers.

Our clients in this area include individuals, trusts and estates, publicly and privately held entities, hedge funds, not-for-profit organizations, governmental entities including Indian tribes, and TEFRA partnerships.

Our regular and ongoing services include:

• Audit representation
• Appeals representation
• Collection representation
• Offers in compromise
• Criminal investigation division defense
• State and local tax audits
• Whistleblower actions
• Voluntary disclosures and offshore account disclosures
• Property tax disputes