Clients sometimes come to us when they are facing hearings. As attorneys, we can represent taxpayers in hearings or, if appropriate, file a petition on their behalf in the federal courts.
A Collection Due Process Hearing, also known as a CDP hearing, may be your last best chance to resolve a tax controversy with the IRS short of tax litigation. Generally, the IRS must issue a Notice of Intent to Levy and Right to Request a Hearing before it sends a levy. If you file a request for a CDP hearing within 30 days of the date of its mailing, the IRS may not serve a levy until you have had a chance for a hearing. We need as much of this time as possible to present your case in the best light possible so contact us right away when you receive this notice.
The Notice of Intent to Levy and Right to Request a Hearing is generally sent by certified or registered mail, return receipt requested, to your last known address. Instead of mailing the Notice of Intent to Levy and Right to Request a Hearing by certified or registered mail, the IRS can also deliver it in person or leave it at your home or your usual place of business.
It is critically important to retain representation before the deadline to preserve your rights and
work with your tax team to put together the best plan for you.
Federal Court Appeals
The United States Tax Court, the United States District Court or the United States Court of Claims are options to get a resolution of a tax issue, depending on the facts and applicable law for a particular case. As attorneys, we would help you decide if your particular circumstances would be likely to reach a favorable conclusion if we file a petition in one of the federal courts.
The United States Tax Court provides a judicial forum in which affected persons can dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. The United States District Court is empowered to conduct trials in a civil action arising under the Constitution, laws, and treaties of the United States, which includes the tax laws of the United States. For Minnesota residents, the proper district would be the District of Minnesota. The United States Court of Federal Claims has jurisdiction over a wide range of claims against
the government including tax refund suits.