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 attorney's fees based on a qualified offer that I filed with District Counsel prior to trial.