Tax Appeals & Litigation

A tax dispute you cannot settle with the examiner has two roads out: administrative appeals inside the agency, and litigation in court. Choosing between them, and choosing the court, decides how long the case takes, what it costs, and whether it becomes public.

Whiteford Tax Defense represents individuals, businesses, nonprofits, and high-net-worth taxpayers in IRS appeals and in civil and criminal tax litigation, against the IRS and against state tax authorities. The aim in every case is the same: limit exposure, and resolve the dispute at the earliest stage that produces the right answer.

Appeals comes first

The process usually begins with an examination report proposing additional tax, interest, and penalties. If you disagree, you file a written protest, generally within 30 days, and the case goes to the IRS Independent Office of Appeals, which is separate from the examiner who made the decision. IRS administrative appeals covers how a protest is built.

• It is usually less expensive than litigation, and typically faster.
• It is informal: largely a matter of documents, forms, and negotiation over the hazards of litigation.
• It is private, while a court case becomes part of the public record.

Appeals resolves the large majority of disputes. Where it does not, the IRS issues its determination and the matter moves to court, with the record and the arguments already developed.

Choosing the forum

U.S. Tax Court is the only forum where you can dispute a deficiency before paying it, and the petition is due within 90 days of a Notice of Deficiency, or 150 days if the notice is addressed to you outside the United States. The Tax Court treats that deadline as jurisdictional and dismisses late petitions. Some federal appeals courts have held that a late petition can be accepted in rare cases. Whether that is possible depends on which appeals court would hear your case, so do not count on it.

The alternative is to pay the tax first and sue for a refund in U.S. District Court or the Court of Federal Claims. Refund litigation costs more up front and buys different procedural ground, including a jury in some courts. We choose between Tax Court and a refund forum deliberately, on the facts of the case.

Collection and summons disputes

Not every dispute is about the amount of tax. Collection Due Process hearings challenge a lien or levy and propose alternatives, and a summons the IRS seeks to enforce in district court can be opposed on its own terms. Both run on short, unforgiving deadlines.

Criminal tax cases are rare, and the stakes are different in kind. The government must prove willful misconduct, and a conviction can bring prison, steep fines, and lasting reputational harm, so those matters are defended from the first contact rather than the first charge.