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Tax litigation lawyers represent clients who have disputes with the IRS, or the state taxing agencies. For example, if you or your company undergoes a tax audit a tax controversy attorney can represent you at that audit, or in any tax appeal from that tax audit. A tax litigation attorney can represent you in Tax Court, or any other appropriate court which may include the District Court, the Court of Federal Claims, or even the Bankruptcy Court. A tax controversy attorney can also represent you if you have a tax collection matter, and would like an offer in compromise or an installment agreement to pay your taxes. In addition a tax controversy attorney can represent you in the abatement of tax penalties, in summons enforcement actions, wrongful levy actions, and in wrongful disclosure suits. A tax controversy lawyer can represent you if you become subject to IRS enforcement proceedings such as injunction actions against tax return preparers and alleged violations of Circular 230. In short if you have a tax problem, a tax litigation attorney can help you.
The skills and knowledge necessary to be a tax litigation attorney are not the same as those needed to be a tax planning attorney. A tax litigation lawyer must understand not only the tax laws, but also the administrative procedures that govern the day to day workings of the Internal Revenue Service. IRS revenue agents, tax auditors, revenue officers, and appeals officers frequently rely on the Internal Revenue Manual— a huge document which lays out in minute detail the day to day rules by which IRS employees are supposed to govern themselves. Tax litigation attorneys must also have an understanding of the various statutes of limitations which can prevent the IRS from coming after you even if you actually owe taxes. A tax litigation attorney must also understand the rules of evidence, and the rules of procedure of the United States Tax Court, as well the rules of the other federal courts in which a tax controversy can be litigated such as the U.S. District Court, or the Court of Federal Claims. A tax litigator should be able to advise you concerning the advantages, and disadvantages of appearing in each of these courts. Even if you don't think that you want to litigate your tax dispute just having a tax lawyer who knows how will improve your credibility with the IRS, and increase your chances of obtaining a favorable settlement.
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