Virginia

Richmond

We handle IRS audits, tax debts and court cases for Richmond taxpayers at Two James Center, a few blocks from the federal courthouses.

Whiteford's Richmond tax attorneys serve the city, the counties around it and the Tri-Cities. Many of the federal offices and courts that may handle your case are here too. The IRS and the Taxpayer Advocate Service have offices on North Eighth Street. The Tax Court holds trial sessions in the city, and the federal district court and the Fourth Circuit sit downtown. See how a tax case moves through Richmond's courts.

We represent individuals and businesses in disputes with the IRS and the Virginia Department of Taxation. We can step in at any stage: a new audit letter, a levy already in place, an appeal deadline coming up, or a call from an IRS special agent.

Being chosen for an audit does not by itself mean something is wrong. You also do not need a notice in hand, or the money to pay, before you call. Timing still matters, though. Interest and some penalties keep growing until you pay in full, and an unpaid balance can lead to a federal tax lien or a levy.

Get directions Two James Center, 1021 E. Cary Street, Suite 2001 By appointment only. to the Richmond office (opens Google Maps in a new tab)

Common matters we see here

Services from this office

Local regulators & venues

Internal Revenue Service, Richmond offices

The IRS's Richmond Taxpayer Assistance Center is at 400 North Eighth Street. The Taxpayer Advocate Service has its Virginia office in the same building.

U.S. Tax Court, Richmond place of trial

Richmond is a designated place of trial for regular and small tax cases, as is Roanoke. The court keeps no permanent courtroom here, so the trial address arrives with the notice of trial.

U.S. District Court, Eastern District of Virginia (Richmond Division)

The court hears criminal tax cases and refund suits at the Spottswood W. Robinson III and Robert R. Merhige, Jr. Federal Courthouse on East Broad Street. A refund suit generally requires full payment of the tax first. For a divisible tax, such as the trust fund recovery penalty, paying the portion owed for one employee and one quarter may be enough to sue.

U.S. Court of Appeals for the Fourth Circuit

Appeals in Richmond-area tax cases generally come here, whether the district court or the Tax Court decided them. The court sits at the Lewis F. Powell Jr. Courthouse on East Main Street.

Virginia Department of Taxation

The agency is headquartered on Westmoreland Street.

Communities served from the Richmond office

We serve Central Virginia, including:

  • the City of Richmond
  • Henrico, Chesterfield, Hanover, Goochland, Powhatan, and New Kent counties
  • the Tri-Cities of Petersburg, Hopewell, and Colonial Heights

We also take matters from Charlottesville, Fredericksburg, and other parts of the Commonwealth. If your tax issues reach into more than one state, we work with Whiteford's other offices.

Experience in Virginia matters

Michael March has defended individuals in federal criminal tax cases in Virginia's federal courts, including tax evasion prosecutions. Michael has also resolved civil disputes through the IRS's administrative stages and in the Tax Court. Some of those civil matters ran at the same time as IRS, Homeland Security, and FBI investigations.

IRS deadlines, liens and levies

Two federal deadlines can decide a case. A notice of deficiency starts a 90-day clock for filing a Tax Court petition. A final notice of intent to levy starts a 30-day clock for requesting a collection due process hearing. Do not count on getting more time. But if a deadline has passed, call us anyway, because a missed deadline does not always mean the matter is lost.

A federal tax lien is the government's legal claim against your property when a tax debt goes unpaid. A levy goes further and takes the property itself, and a wage levy takes part of every paycheck. The IRS can levy wages and bank accounts without going to court, but your main home needs a federal judge's approval. Our Richmond IRS appeals page explains where a lien notice is filed around Richmond and how to challenge it.

What we handle

A note on admissions Federal tax matters are handled nationwide, including IRS examinations, appeals, collection, and Tax Court litigation. Virginia state and local tax matters are handled together with Whiteford attorneys admitted in Virginia, or with co-counsel where a matter requires it.

Why taxpayers choose Whiteford

  • Government-side background: attorneys who have handled tax matters for the government and know firsthand how the IRS and the Justice Department build and weigh a case.
  • Direct line to the attorney handling your matter, not an intake department.
  • Flat fees for work with a defined scope, wherever the matter allows.

Frequently Asked Questions

Could the IRS take our house in Chesterfield over an unpaid tax bill?
Not without written approval from a federal district judge or magistrate judge. The IRS can levy wages and bank accounts on its own. A principal residence is different, whether you live there or your spouse, former spouse or minor child does. For a Chesterfield home, the government would ordinarily petition the U.S. District Court for the Eastern District of Virginia. It must show the tax is unpaid and the legal and administrative requirements for the levy were met. It must also show no reasonable alternative way to collect exists.
If the government asks a court to approve a levy on our Chesterfield home, can we object?
Yes, within limits. The court then orders you to show cause why the house should not be levied. You get a hearing if you object by the court's deadline and raise a genuine issue of material fact. That means evidence that the tax is paid, other assets can cover it, or the IRS did not follow the levy rules. You cannot reargue the tax itself. The government may instead sue in that court to foreclose its tax lien. The two are not pursued at the same time.
Can the IRS take the interest off my balance?
Interest on a penalty, yes: it drops when the IRS reduces or removes that penalty. Interest on the tax runs from the due date and is rarely removed. Reasonable cause and first-time relief will not reduce it, though a lower tax will. The other main route is an unreasonable IRS error or delay in a ministerial or managerial act, such as a lost file. The error or delay must follow written contact from the IRS. Neither you nor your representative can have contributed to it. Employment taxes do not qualify.
The IRS refused to remove interest caused by its own delay. Can the Tax Court review that in Richmond?
Yes, if you qualify. The Tax Court can decide whether the refusal was an abuse of discretion. You must fall within the law's net worth limits, and a business must also meet a limit on its number of employees. The petition is due no later than 180 days after the IRS mails its final determination. When you file, you may ask the court to hold the trial in Richmond.
Should I use a tax attorney or my CPA for an IRS audit?
For a routine audit with clean facts, a CPA is often enough. The answer changes if you could face criminal charges. The privilege for CPAs and other federally authorized tax practitioners, under 26 U.S.C. section 7525, does not apply in criminal matters. Attorney-client privilege generally does, once you hire an attorney. And the accountant who prepared the returns under audit can be called as a witness about them.
Can I meet with a tax attorney in person?
Yes, by appointment. Our office is in Suite 2001 at Two James Center, 1021 East Cary Street, in downtown Richmond. Most clients have their first talk with us by phone or video, then come in once their documents are gathered.
What does an initial consultation cost?
Call (804) 485-1492, and we will confirm the fee, if there is one, before we set the appointment. If your matter is not one we should take, we will tell you so on that call.
Do you take matters outside the Richmond area?
Yes. The Richmond office serves clients throughout Virginia. If your tax issues cross state lines, you can draw on Whiteford's 19 offices in ten states plus the District of Columbia.

Meet Michael

Michael March
Michael March
Partner, Co-Chair Tax Section
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