Civil Tax Controversy & Litigation

SOPHISTICATED DEFENSE FOR IRS EXAMINATIONS AND APPEALS

From the moment a taxpayer learns of an IRS examination or investigation, it needs to be taken seriously.  Filing taxes is one of the few things that every United States person must do that subjects them to significant civil and criminal penalties if they get it wrong.  And to say preparing and filing tax returns is a complicated undertaking is an understatement at best.  Moore Tax Law Group specializes in representing taxpayers in significant tax disputes – that is what we do.  The sooner we get involved in a dispute with the IRS, the better.

Practice before the IRS is an art, not a science.  Negotiating with the IRS is unlike any other type of negotiation, and having experienced tax attorneys by your side is critical.  Our strategy for defending an IRS audit is not one-size fits all.  We get to know our clients and formulate the best possible plan based on their objectives, need for communication, and budget.  We can be in the front of the defense team, work collaboratively with a CPA or attorney, or we can be in the background advising without ever surfacing to the IRS.  We know the right procedure, we know the rules, we have been there before.

During the life of an IRS examination, we will advise and guide the client through:

• Responding to Information Document Requests (IDRs);
• Dealing with requests for information from third parties;
• Preparation for an interview (including whether to attend);
• Formulating a strategy to resolve the case; and
• Settlement negotiations

Our lawyers draw on years of experience defending clients to counsel them through the process and present their cases to the IRS in the most favorable light. Our goal is to resolve disputes at the examination level if possible.

IRS APPEALS

When a taxpayer cannot resolve a disputed issue with the IRS examination team, we guide the taxpayer through the strategic decision of whether and when to take the issue to IRS appeals. We draft submissions to the appeals officers, a protest, that includes everything that would need to go into a memorandum finding in our clients’ favor, including effective explanations of the litigation risk faced by the IRS.

The IRS Independent Office of Appeals cannot make decisions based on sympathy for the taxpayer, equity, or how they might wish a court would decide the case. Instead, when a case goes to Appeals, the Appeals Officer must make a settlement recommendation based on a weight assigned to the hazards of litigation.  Our job in Appeals to prepare a protest (a formal response to an IRS 30 Day Letter) that demonstrates clearly and forcefully exactly what the hazards of litigation and why they should be given significant weight.  We have often been able to obtain complete concessions in Appeals in favor of the taxpayer based purely on the strength of our protest.  (But don’t take this as a sign your case would win based purely on a strong protest, because every case is different!)  If we don’t reach a resolution based purely on a strong protest, we will prepare a formal presentation for an IRS Appeals Conference, where we talk through the hazards of litigation.  As experienced trial lawyers, when we are in your corner at an Appeals conference we can effectively present the hazards of litigation to the Appeals Officers.  And what’s more, the Appeals Officers know that when we are in your corner at appeals, there’s a real risk to the government that our clients are ready to take an issue to trial.

TAX LITIGATION

If a case can’t be resolved at IRS Exam or the IRS Independent Office of Appeals, then a Notice of Deficiency will be issued or an assessment will be made, depending on the circumstances and the issues.  If a Notice of Deficiency is issued, then the taxpayer will have a choice of venue.  One option is to file a petition in United States Tax Court, where taxpayers have a right to a trial before a Tax Court judge prior to paying the tax due.  Another option is to pay the amount in full and file a claim for refund, and then file a lawsuit in either federal district court or the United States Court of Federal Claims.  Our attorneys are admitted to and routinely practice in all of these venues (depending on the jurisdiction).   We advise our clients on the benefits and downsides of each possible venue for litigating, and what, if any, traps for the unwary should be avoided in each.  For example, one of the most attractive benefits of trying a case in United States Tax Court is that it provides a pre-payment venue for litigating a tax dispute.  But this benefit isn’t free – interest continues to accrue.  We provide practical advice on where and how to litigate based on our practical experience and getting to know our clients, their tolerance for risk, and their goals.

Sometimes merely filing a petition in Tax Court or filing a complaint in federal district court is enough to put a case on a fast track to settlement.  It is always better to settle a tax or penalty dispute with the IRS without having to file a lawsuit at all, but just because we file a lawsuit doesn’t mean we blindly plow ahead towards a trial.  We will seek out every opportunity to settle if that is what a client’s goals are.  The best way to create settlement opportunities is to prepare carefully and effectively for trial and to demonstrate to the government that we expect to win at trial.  It doesn’t always work, but it often does, and when we are able to settle a case without a trial those can be the most meaningful victories.

We believe in full transparency with our clients when evaluating all possible paths for resolution about what our fees will be, what the monetary and ancillary costs of a trial will be, and the emotional toll it can sometimes take on our clients.  We’ve had some great trial success, and we won’t back down from a fight with the IRS or the Department of Justice, Tax Division.  Trial lawyers love going to trial, and we are no exception.  But just like at every other stage, just because we’ve gotten great trial results doesn’t mean that will always happen.  And sometimes a trial victory doesn’t feel like one, especially if a client has paid more in legal fees than they would have paid had they just paid the amount in dispute from the beginning.  We never want any of our clients to feel like they wish they had known how much it would cost to resolve a tax dispute.  We will keep you informed every step of the way and provide advice – not just options – about the best path forward based on your individual goals.

If we do have to go to trial, whether in Tax Court, federal district court, or the United States Court of Federal Claims we have the experience and the stamina needed.  We’ve got the procedure down so that we can position you for the best possible outcome.

COURT OF APPEALS AND SUPREME COURT OF THE UNITED STATES

Whether we tried your case in court or are coming in to take a fresh look at the proper venue for the Court of Appeals, we stand ready to litigate your appellate tax issue.  We are admitted in almost every Appellate jurisdiction and the Supreme Court.  Managing Member Guinevere Moore was recently honored by the American Bar Association, Section of Taxation with the Janet Spragens pro bono award for her work on a Supreme Court case, Bittner v. United States, 598 U.S. 85 (2023).  Guinevere Moore,  Zhanna Ziering, Ajay Gupta and Aaron Esman all contributed to the pro bono amicus curiae brief that the Court cited in its opinion in favor of the taxpayer.