Federal Tax Litigation
A Maryland Federal Tax Litigation Professional
Clients in Maryland and Washington, DC can count on the Law Office of Gerald W. Kelly for legal assistance with litigation in the Federal Trial and Appellate Courts of the United States. Litigation can often arise following an audit by the Internal Revenue Service (“IRS”). Moreover, the IRS can be sued if it takes actions that violate the applicable law. The IRS also has the authority to bring a suit in U.S. District Court in order to seize and sell a taxpayer’s home. There has recently been an increase in lawsuits filed by the government to reduce a tax lien to a judgment, which extends the ten-year statute of limitations for collections. One of the most litigated provisions of the Internal Revenue Code is the Trust Fund Recovery Penalty (“TFRP”). The TFRP is an assessment against an individual for the unpaid taxes of a corporation. The IRS often makes these assessments unfairly without carefully considering the relevant facts and properly applying the law.
When you are facing tax litigation in federal court, it is imperative that you have an experienced attorney representing your interests. Litigation is an opportunity for the client to challenge a debt or action by the IRS in a neutral forum and, in some cases, with a jury. The IRS will be represented by its seasoned team of attorneys or by the United States Department of Justice. I have decades of experience representing clients in federal court and have appeared in hundreds of civil and criminal tax cases. With that experience, I will be able to negotiate a settlement or, if necessary, proceed to trial.
The Value of a Tax Litigation Lawyer
Any federal litigation involving the IRS or the Department of Justice is a complex matter that demands an attorney with extensive litigation experience. I am thoroughly familiar with the discovery process and obtaining crucial information from the government to defend or prosecute the case. As the litigation progresses, the filing of certain motions will likely be necessary to narrow the issues in dispute or potentially resolve the suit. There will be opportunities to engage in settlement negotiations with opposing counsel and knowing when to do so is crucial to a successful outcome. It is possible that the case cannot be resolved without a trial. If so, you will have the right to issue subpoenas to compel witnesses to appear and produce documents. A judge or jury will then make factual findings and a judgment will be made in accordance with the law. An unfavorable judgment can be appealed.
My experience in federal tax litigation includes:
- Appearing in hundreds of federal civil and criminal tax cases
- Defending clients assessed with the Trust Fund Recovery Penalty
- Defending IRS suits to seize and sell a client’s home
- Suing the IRS for unauthorized collection action
- Suing the United States to obtain records under the Freedom of Information Act
- Defending cases involving the failure to report offshore bank accounts
- Negotiating with IRS and Department of Justice Attorneys
- Arguing in the U.S. Court of Appeals
Experienced Federal Tax Litigator
When your federal tax matter leads to an unresolved dispute and litigation is necessary, I have the experience needed to effectively protect your interests. Please contact my office today to discuss how we can be of assistance. It’s important to involve an attorney in this process as soon as possible and not miss an opportunity to successfully prosecute or defend a claim.