IRS Civil and Criminal Tax Litigation
Our goal in every case is to reach a favorable outcome for our clients in as efficient a manner as possible. The best way of meeting this goal is to settle cases prior to litigation, but this is not always a viable option. If litigation is required, we are highly skilled litigators prepared to represent you in federal court.
We will litigate your case in one of four courts:
- U.S. Tax Court: This is where the majority of tax cases are heard. Judges in this court have extensive knowledge of U.S. tax law. The biggest advantage to requesting a hearing in the U.S. Tax Court is that taxpayers are not required to pay their assessment prior to the hearing as they are in federal district court.
- U.S. District Court: In order to be granted a hearing in this court, taxpayers must have exhausted all of the administrative options for resolving their case and must have paid the assessed tax before filing a suit for a refund. Despite this drawbacks, this forum can be advantageous since it is the only court that gives you the option of a jury trial.
- U.S. Bankruptcy Court: If you or your business has filed for bankruptcy, this court may decide whether IRS tax assessments or liens are valid. It can also determine whether or not your tax liabilities may be discharged as part of your bankruptcy filing.
- U.S. Court of Federal Claims: Based in Washington, D.C., this court may be the most favorable if you have already paid the disputed tax and wish to sue for a refund.
Whether your tax issue is resolved through negotiation or before a judge, you can rely on Frost & Associates to protect your rights and work hard to achieve the best possible outcome of your case.
Are you currently under criminal investigation by the IRS? You may not even know it if you were. Here are some of the warning signs that your audit has been transferred to the criminal investigation division of the IRS:
- Revenue Agents who have been auditing your tax return disappear
- Revenue Officers who were once aggressive stop calling
- You or someone else associated with you is contacted by an IRS Special Agent
Criminal cases typically start with referrals from Civil IRS agents who see clear indicators of fraud. You still retain your rights as a taxpayer during a criminal investigation and are advised to contact an attorney if you believe you may be under criminal investigation. If you are contacted by an IRS Special Agent, you can tell them you are currently seeking legal counsel and refuse to answer their questions without an attorney present. The criminal investigation statistics are daunting and we cannot overstate how necessary it is to have an experienced tax defense lawyer if you are contacted by a CI Special Agent.