PRACTICE

Internal Revenue Service

  • Income & Payroll Tax Audits
  • Administrative Appeal
  • Installment Agreement
  • Lien and Levy Release
  • Offer in Compromise
  • IRS Offshore Streamlined Procedures
  • United States Tax Court Litigation
  • Criminal Investigation
  • United States Attorney's Office
  • Civil & Criminal Tax Representation
  • Tax Refund Litigation
  • Currency and Suspicious Activity Report Investigation

California Franchise Tax Board

  • Income Tax Audit
  • Administrative Appeal
  • Lien and Levy Release
  • Offer in Compromise
  • State Tax Court Litigation
  • Criminal Tax Litigation

Carlifornia Department of Tax and Fee Administration

  • Sales Tax Audit
  • Administrative Appeal
  • Collection Matters
  • Criminal Tax Litigation

Employment Development Department

  • Payroll Tax Audit
  • Administrative Appeal
  • Collection Matters
  • Criminal Tax Litigation

Federal and California Department of Labor Investigations 

SIGNIFICANT TAX COURT VICTORIES

Most of our cases are settled at the audit level, in administrative appeal or with District Counsel before trial. However there were instances when the settlement offered by the IRS Attorney was unacceptable to our client, and required to litigate the issue in the United States Tax Court.

 

In Schirle v. Commissioner, Judge Vasquez agreed with our position that the IRS did not meet its burden of proof of establishing the petitioner omitted 25 percent of his gross receipts for years barred by the normal 3 year statute of limitations. Therefore, the Court agreed to bar the IRS from assessing three years of proposed penalties, interest and taxes.

 

In the Estate of Wright v. Commissioner, Judge Goeke agreed with our position and determined that the IRS was in error and excluded settlement income in the amount of approximately $1,260,000. Judge Goeke later also awarded my client her attorneys fees based on a qualified offer that I filed with District Counsel prior to trial.

Print Print | Sitemap
© Gary H Kuwada, A Professional Law Corporation