215-485-5112
95 Almshouse Road, Suite 303 Richboro, PA 18954-1154 US

(856) 235-7447
509 S. Lenola Road, Moorestown, NJ 08057
 
 
 
 
 
 
 

Tax Lawyer serving the greater Philadelphia Area

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Tax Controversy and Litigation

Tax Audits and Examinations: We represent taxpayers/clients be they individuals, businesses, non-profit entities, and estates in audits by the IRS, State and/or Local Taxing Authorities.

IRS and State Taxing Authority Appeals: If taxpayers/clients are unhappy with the outcome or proposed adjustments by the respective taxing authority at the conclusion of the audit or examination, we file a formal appeal to the IRS Appeals Division or the applicable administrative state entity setting forth all relevant facts and applicable law advocating the taxpayers positions and thereafter negotiating a resolution if possible at appellate conferences and/or administrative hearings.

United States Tax Court: If the taxpayers/clients are still dissatisfied with the outcome at the appeals level or have received a Notice of Deficiency, we as members of the Tax Court Bar can file a petition with the Tax Court and represent our clients in subsequent proceedings and negotiations with attorney's from the Office of Chief Counsel for the IRS.

United States District Court and Court of Appeals: Taxpayers/clients may alternatively decide to challenge proposed adjustments to their individual or business tax returns in district court after receiving a Notice of Deficiency or a denial of a claim for refund. As a member of several federal district courts, we are capable of representing clients in multiple states. If either the taxpayer and/or the government are dissatisfied with the ruling in their tax court case and appeals it to the circuit court, we are admitted to the Third Circuit Court of Appeals where we can brief and argue cases before that court.

Criminal Tax Investigations: When a return is filed that is deemed fraudulent by the IRS, and could have potential criminal tax implications an administrative or grand jury investigation can be initiated by the IRS and which are typically conducted by its Special Agents. Extreme caution should be exercised in the handling of such because the investigation/grand jury process can present an opportunity to resolve the case prior to having it referred for criminal prosecution or having an indictment returned. We have experience representing clients who are the subject of such administrative investigations and/or are the target of a grand jury.

Non-Filing and/or Unfiled Tax Returns and Voluntary Disclosure: We advise clients and assist them in analyzing the benefits and risks in entering into and participating in both the traditional domestic Voluntary Disclosure Program and the Overseas Offshore Voluntary Disclosure Program. We assist our clients in navigating the complexities of each of these programs with the single purpose of eliminating exposure to criminal prosecution for those wishing and willing to disclose either the existence of unfiled returns or the desire to amend previously filed erroneous tax returns. Participation in the Offshore Voluntary Disclosure Program also has the benefit of substantially reducing civil penalties for those taxpayers who have not disclosed offshore accounts and have failed to file FBAR returns.
 

Collection

Because of the recent protracted economic recession, many individuals and businesses are faced with overwhelming mountains of debt owed to the IRS and/or state or local taxing authorities. Because of the statutory enforced collection powers granted to the IRS and the various state taxing authorities, clients can be at risk of losing the fruits of their life's labors, including their companies' assets, goodwill, bank and investment accounts, and even a loss of their home and earnings. We advise and assist clients in analyzing, preparing, and negotiating alternative and less draconian payment arrangements with the IRS Collection Division and state taxing authorities with the purpose of avoiding filing for bankruptcy.

We can also assist clients in preparing the following:

  • Installment Payment Agreements
  • Offers in Compromise based on doubt as to collectability, liability for the effective administration of the Internal Revenue Code
  • Filing for and requesting Collection Due Process Hearings thereby removing the case from the Collection Division to the IRS Appeals Division for the purpose of proposing alternative and less intrusive payment arrangements
 

Innocent Spouse Claims

The vast majority of married people file joint U.S. and state income tax returns, reporting their income and deductions as a unit, resulting in a joint and several liability for each spouse, regardless of who earned and reported the income and claimed the deductions on the return. If thereafter the IRS makes adjustments to the return and asserts a deficiency or if the return is filed showing tax due, each spouse in either case, is equally liable for paying the full amount of the tax due. If a spouse wishes to seek relief from such a joint and several liability, we can assist them in analyzing the appropriate sections of the code, which may afford relief and thereafter file a claim for Innocent Spouse Relief. We can also represent clients in the denial of the requested relief by filing a protest with the IRS Appeals Division and thereafter with the United States Tax Court if necessary.

Trust Fund Recovery Penalty

A significant byproduct of the recent recession is that many employers either failed to, or were unable to pay their employment taxes. Because the taxes withheld from a business's employees are held in trust for the IRS or the state taxing authority, the designated Responsible person has a fiduciary duty to remit such taxes and individual liability if he or she fails to pay over these monies which is referred to as either the Trust Fund Recovery Penalty or many times the 100% Penalty because it equals the full amount of the monies withheld from the employees. Because of the factual nature of who possesses or is deemed to have this fiduciary duty, we can assist clients in protesting the assertion of this penalty if the client does not meet the two prong statutory test to be held liable for this penalty.

Low-Income Housing Tax Credit

Since its enactment in 1986, the firm has developed a concentration in Low-Income Housing Tax Credits by representing profit and non-profit developers of low-income housing, as well as equity lenders and investors. This practice area, which the firm engages in throughout the east coast, uses tax credits under both Sections 42 and 142(d) of the Internal Revenue Code by assisting in preparing applications for tax credits and loans from governmental entities, drafting, and negotiating all of the transactional documents, including: partnership agreements, financing documents, and various ancillary documents detailing the construction and investment agreements together with providing opinions required by investors, lenders, and allocating agencies with respect to all aspects of the project. We have participated in all matters pertaining to the financing of affordable multi-family housing developments for seniors, families, disabled and single family home ownership, rental programs and have provided legal assistance in over seventy (70) affordable housing projects, ranging from Long Island New York to St. Thomas in the U.S.V.I. financed from a combination of public and private sector funds including Low Income Housing Tax Credits, Private Activity Tax-Exempt Bonds, Capital Funds, Federal Home Loan Bank, Affordable Housing Program, HOME Funds, HOPE VI, HUD 108 Loans, and various other state and local financing sources.
Serving the Delaware Valley with offices in Richboro, Pennsylvania, and Moorestown, New Jersey.