Civil Litigation

The choice to litigate in court is not an easy one, and it requires a significant amount of time, effort and resources. For these reasons, the Firm seeks to avoid where possible the need to initiate proceedings in court, but there are cases where litigation is necessary. In a federal tax case, litigants are faced with having to choose one of three forums in which to litigate. That decision is dependent on numerous factors, such as legal precedent, existence of a prepayment requirement, expertise of the judge, availability of a jury, etc. These are points that must be carefully considered, along with a host of other issues.

In addition, there are a number of different types of litigation matters that may be initiated by the United States or a taxpayer. For example, the United States may initiate a suit to reduce assessments to judgment, foreclose tax liens, or obtain the return of erroneous refunds. Taxpayers can institute suits for refund, wrongful levy, or to challenge the 100 percent penalty imposed against responsible officers of entities for the trust fund portion of payroll taxes. Each of these types of proceedings has its own challenges and pitfalls.