Texas Tax Laws

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ANANIN CHERMOL KHATTAR FISHMAN, PLLC represent clients in all levels of tax litigation. Our attorneys are licensed attorneys and represent taxpayers in disputes with the IRS, in Tax Court, the federal district courts, the federal Bankruptcy court, the United States court of Federal Claims, and the United States court of Appeals. Our professional legal counsel is composed of skilled negotiators and expert oral advocates who utilize advanced tax law strategies to tackle the most complex tax issues for our clients at the lowest cost. We are devoted and passionate at what we do. We work for you.

Tax Lawyer

Level the Playing Field

 Whether you are facing wage garnishment, tax liens and levies, audit reconsideration disputes, payroll tax issues, appeals or collections, business taxes, or unfiled returns accruing interest and penalties, our team is ready to handle your tax issues. If you have foreign bank accounts, need to file for innocent spouse relief, want to request an offer in compromise, even if you are facing criminal charges—we can help. Get dependable and trustworthy representation with integrity from a tax firm of passionate attorneys. If you contact us, you contact a tax law firm that can get liens and levies released, negotiate installment agreements, obtain offers in compromise, argue penalty abatements, and advocate for you in court.

The IRS

Our attorneys know IRS procedure and will relentlessly walk you through the amalgam of tax law procedure embedded in the tax Code. If things aren’t settled at the administrative level with the IRS, only a competent tax attorney may represent a taxpayer in court. The internal revenue code is not only extremely complex, it is constantly being changed and replaced. It is filled with many nuances and intricate parts that are very difficult to interpret for an individual that is not familiar with the language of the Code.

Don’t underestimate the IRS

The Internal Revenue Service is a complex administrative agency. It has broad powers to investigate, examine records, and question taxpayers for the purpose of compliance with tax laws. The IRS is a bureau of the Treasury Department. It is run by the Commissioner of the Internal Revenue, who serves under the direction of the Secretary of the Treasury. The attorneys at ANANIN CHERMOL KHATTAR FISHMAN PLLC understand its responsibilities, are aware of its power and authority, and know its procedures to get results. The attorneys at ANANIN CHERMOL KHATTAR FISHMAN PLLC are inexorable negotiators that win.

How does the IRS Operate?

The IRS has four main operating divisions:

  • The Wage & Investment Division covers an individual’s regular W-2 wage earnings and investment income.
  • The Small Business/Self-Employed Division (SB/SE) covers self-employed individuals and small businesses.
  • The Tax-Exempt & Government Entities Division involves the collection and review of employee plans, exempt organizations, and governmental entities.
  • Lastly, the Large Business & International Division includes businesses with assets over $10 million. This group pays hundreds of billions in income, employment, excise, and withholding taxes—you don’t have to.

These four major divisions of the IRS examine returns, conduct audits, and assess tax in their respective group of taxpayers. There are many other arms to this immense administrative agency, so they have resources. Luckily, you can have the nation’s best tax attorneys working for YOU. Whichever group you fall under, believe that the IRS has the resources, the power, and the authority to leave you bankrupt. This is why it is so important to seek legal counsel at the earliest stages of your dispute. Contact us early in the process, as time is of the essence concerning every notice you receive from the IRS. Call us now.

COLLECTIONS

Don’t Let the IRS Intimidate You

The IRS has 10 years to collect an assessed tax. (IRC §6502(a)(1)) This means that it can pull a tax return you filed up to 10 years ago for examination. The IRS can place a lien on your home, garnish your wages, and even authorize levies to collect delinquent taxes under IRC §6331 for unpaid taxes. A levy is a legal seizure of your property to satisfy your tax debt. This means the IRS can actually take your property if you do not pay the tax. Don’t let them intimidate you, though. The statute of limitations can be suspended by various acts. Filing a petition in the United States bankruptcy court under Title 11 of the United States Code can stay (suspend) an assessment and the collection of tax. Taxpayers can also receive an extension to pay for undue hardship or substantial financial loss. As a taxpayer, you have many avenues that you may not know about. Attorneys at ANANIN CHERMOL KHATTAR FISHMAN PLLC know tax law. Contact a tax attorney early in the process, as time is of the essence concerning every notice you receive from the IRS. Seek legal representation that will fight for you.

Suspension of the Statute of Limitation only suspends the amount of time you have to pay the tax. This is assuming the IRS plays nicely, and the one rule about the IRS is…the IRS never plays nicely. The IRS has been known to seize bank accounts, deny lien withdrawals, and disallow requests or claims to return property. If a taxpayer requests an appeal after the IRS has made a seizure, the taxpayer must appeal to the collections manager within 10 business days.

Let us play hardball with them. Attorneys at 1 LAWYER PLLC can appeal collection activities for you. Let us request a Collections Due Process hearing and advocate for you.

AUDITS

 An audit is an adversarial proceeding, just like a criminal trial. However, the burden of proof is different than in a criminal trial. Whereas in a criminal trial the burden is on the prosecution to prove beyond a reasonable doubt that the defendant is guilty, in an audit proceeding, the burden of proof is on the IRS. Code Sec. 7491 provides that in any court, the burden of proof falls on the IRS for any factual issue if the taxpayer has offered credible evidence to support their position. The taxpayer also must meet substantiation requirements, maintain all records, and cooperate with all reasonable requests for information from the IRS for individual taxes assessed. It is vital to have reliable representation at this juncture to ensure that the requirements for the burden shift are met. Retain a knowledgeable attorney like those at ANANIN CHERMOL KHATTAR FISHMAN PLLC today.

Don’t Go into an Audit Blind

The IRS presently conducts five major types of audit programs:

  • The first is the Automated Underreporter Program. The IRS computers simply match income reported on tax returns with information reported by payers on IRS federal forms like the w-2 and 1099. (I.R.M. 1.4.19.1). The taxpayer audited under this program receives a notice proposing a correction to tax. Don’t let the IRS prepare your tax return for you by not filing. They often miss major credits and deductions.
  • The second is a correspondence audit. As the name implies, the IRS sends a notice questioning a single tax issue The letter indicates the item that is being questioned on the return and requests additional documentation.
  • Third is the office examination, whereby the taxpayer is asked to come into the IRS facilities. The taxpayer receives a letter stating the time and date of the appointment.
  • Fourth is the field examination. This type of audit usually occurs with small businesses. It takes place when a revenue agent and the taxpayer decide on a mutually convenient place, date, and time.
  • Lastly, there is the research audit, where a return is examined randomly according to the social security number on the return and subjected to a thorough audit. Our attorneys know what tax returns are supposed to look like on a case by case basis and what income, expense, credit, and deduction items require substantiation by law. We have experience representing taxpayers in audits. Don’t go into an audit blind.

TAX LITIGATION

 Generally, district courts and the court of Federal Claims hear tax cases only after the assessed tax has been paid and a claim for refund has been filed. If a taxpayer and the IRS disagree after an appeals conference or an election has been made to bypass the IRS appeals system, the case may be taken to the United States Tax Court, the United States Court of Federal Claims, or the United States district court. The United States Tax Court is one of the only courts where you can file a claim without having paid the assessed amount of tax.

The IRS may not assess income tax until an official Notice of Deficiency is mailed by certified mail to the taxpayer’s last known address. The taxpayer files a petition and the IRS has 60 days to answer the petition. If the IRS pleads specifically an affirmative defense, such as fraud on the part of the taxpayer, a reply pleading may be necessary. An agreement can be reached, however, if the parties execute a stipulation agreement. Retain a ANANIN CHERMOL KHATTAR FISHMAN PLLC attorney to facilitate execution of the stipulation agreement and negotiate in your best interest.

The IRS Power to Summons

To give new meaning to the word examination, the IRS has the power to compel a taxpayer to produce documents and records and to testify under oath, just like judges do in court. This is known as an administrative summons. The IRS can summon any person to appear in court at the designated time and place, just like a subpoena. An attested copy of the summon is served on an individual and it directs that individual to appear. It is sufficient service to simply leave the summons at the “last and usual place of abode” according to the Code. (Sec. 7603(a)). The scope of the summons can extend to videotapes, computer files, and other records.

Attorney-Client Privilege

The attorney-client privilege is the protection of confidential communications between an attorney and their clients for purposes of obtaining and providing legal advice. This privilege does not extend to communications made to anyone other than the attorney. For example, if a CPA prepares a return and the IRS questions an item on a schedule, the CPA may begin to prepare more work product necessary to show the attorney how he prepared the schedule. This work product is not protected, if the client has not yet hired an attorney. It is, therefore, better practice not to hire an accountant who has worked on the matter, because information and work product is only privileged in accordance with the attorney-client privilege after you retain legal counsel. This is why we can’t stress enough the need for competent and passionate attorneys with integrity who know how to win. To ensure that the communications between the CPA and the client continue to be privileged, the attorney, not the CPA, must act as the client’s primary counsel.


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