Taking a tax dispute to court is not usually the first choice for our clients or for Brown, PC. Our objective, whenever possible, is to bring about as favorable a resolution as possible, as early in a case as possible. An out-of-court settlement saves time and money, preserves a client’s good name and prevents the stigma of a negative civil judgment or a criminal record.
However, out-of-court resolutions are not always possible. Often, litigation offers the best chance for a client to obtain the desired results while challenging the government’s vantage point in high-stakes tax disputes.
Brown, PC welcomes inquiries regarding tax litigation matters of any of these types:
- Civil tax litigation: Depending on the specifics, a civil tax litigation matter might be heard in any of the following courts: United States Tax Court, United States District Court or the United States Court of Claims.
- U.S. Tax Court litigation: Tax Court judges hear small tax cases involving $50,000 or less in an expedited procedure with no option of appeals.
- U.S. Bankruptcy Court: A Chapter 7, Chapter 11 or Chapter 13 bankruptcy case gives the Bankruptcy Court the power to determine (a) the validity of IRS deficiency claims and IRS tax liens and (b) the discharge-eligibility status of upheld tax liabilities.
- U.S. District Court litigation: After taxpayers have exhausted all administrative IRS remedies and paid the disputed tax, they may still seek a refund by way of a District Court remedy. Cases may be decided in a jury trial. Judges may or may not have depth of experience in tax law intricacies.
- U.S. Court of Federal Claims: Large corporations, after paying disputed taxes, can bring substantial tax claims to the U.S. Court of Federal Claims.
- Summons enforcement proceedings
Former Tax Prosecutor · Skilled Tax Litigation Attorney Serving Washington, D.C., and Nationwide
Lawrence Brown brings unique and eminent qualifications to tax litigation matters anywhere in the United States. He is a former U.S. Department of Justice Tax Division trial attorney with 20 years of experience in complex tax matters. Brown, PC, routinely represents individuals and businesses in complex tax litigation in courts throughout the United States in locations such as the Washington, D.C., area and Dallas-Fort Worth.