The Best Defense Is a Good Offense
Skilled Tax Litigation by a Former Tax Prosecutor
Our objective is to resolve every tax controversy as early as possible and as favorably as possible. Litigation is expensive and risky, so we make every effort to hammer out a favorable resolution and avoid court. However, when litigation is the best or only option, you have a formidable trial lawyer on your side who can challenge the government's case.
Lawrence Brown is uniquely qualified to represent clients in tax litigation. A former U.S. Department of Justice Tax Division trial attorney, with 20 years of experience in complex tax matters, Mr. Brown has an insider’s understanding of IRS and DOJ policies, procedures and strategies. He has taken more than 100 jury trials and 400 bench trials to verdict, and settled countless other cases out of court.
Is Litigation the Best Course? What's the Best Forum?
When involved at early stage, Mr. Brown employs his insights to proactively challenge the IRS position. If tax disputes cannot be resolved at the IRS audit or IRS appeal level, taxpayers have the right to contest the matter in various federal courts. Lawrence Brown closely examines the facts of your situation to advise on the crucial questions of whether to proceed with litigation and the most advantageous venue:
- U.S. Tax Court — The majority of cases are heard in Tax Court, before a judge with expertise in tax law. Small tax cases ($50,000 or less) can be handled in an expedited, less formal procedure, but those decisions cannot be appealed.
- U.S. District Court — Taxpayers must exhaust all administrative IRS remedies and pay the disputed tax before seeking a District Court remedy (refund). While this venue offers the only opportunity for a jury trial, judges are not necessarily versed in the intricacies of tax law.
- U.S. Bankruptcy Court — If the taxpayer has filed for Chapter 7, Chapter 11 or Chapter 13 bankruptcy, a Bankruptcy Court judge can rule on (a) whether IRS deficiency claims and IRS tax liens are valid and (b) whether upheld tax liabilities can be discharged.
- U.S. Court of Federal Claims — This is typically the domain for substantial tax claims brought by large corporations. The company pays the tax and then sues for refund of the disputed amount.
Preparing to Fight the Government
Tax litigation is a fight. A single loss may create unfavorable precedent that costs the U.S. Treasury millions in tax revenue. The government has a lot on the line, and so do our clients. We assemble a team with the capabilities to match or exceed the prosecution's. Depending on the complexity of the case, the Law Offices of Lawrence Brown may pull in former IRS agents, forensic accounts, financial investigators, CPAs and industry experts. Mr. Brown does not initiate trial proceedings unless prepared to go all the way to verdict — there is little to be gained in retreat.
Our firm routinely represents individuals and corporate officers in complex tax litigation in courts throughout the United States. Contact Lawrence Brown for a confidential consultation and reliable tax advice about possible resolutions and the strength of your case. Call toll-free at 888.870.0025.
Click here to view our tax controversy success stories.
