Tax Litigation Lawyer Hanover MD
Tax litigation is stressful and costly. In general, litigating a tax matter – whether in United States Tax Court, a federal district court, or in state courts – should be a last resort option. The majority of federal and state tax controversies can, and should be, resolve in examination or in administrative appeals; however, circumstances arise when tax litigation lawyer in Hanover MD becomes necessary.
Both the federal and state governments have created separate and distinct courts with a variety of unique procedural rules. For instance, United States Tax Court allows a forum for matters prior to payment of the tax whereas other courts only provide for post-payment (or refund) jurisdiction. The United States Tax Court only has jurisdiction over tax matters and, as such, its judges have more expertise in handling this subject matter. Even so, tax litigation can still be complicated and expensive. Taxpayers seeking relief in the United States Tax Court should do so only with the help of experienced and competent legal counsel.
The United States Tax Court consists of 19 judges appointed by the President. While it is headquartered in Washington, D.C., cases are heard throughout the country by judges traveling to local district courts. In order for the United States Tax Court to have jurisdiction over a matter, a taxpayer must generally have received a Notice of Determination or Notice of Deficiency from the Internal Revenue Service. Further, in order to have a case heard, a taxpayer must file a petition with the United States Tax Court in the prescribed period of time. For Notices of Deficiency, a petition must generally be filed within 90 days of its issuance. As a result of the specific procedural requirements and the often-complicated subject matters involved, contacting an experienced tax court litigator in a timely manner is always recommended.
Typical disputes heard by the United States Tax Court include, but are not limited to:
- Adjustments to tax returns filed by corporations, limited liability companies, partnerships, estates, and other entities
- Challenges relating to amounts stated on a Notice of Deficiency or other final tax determinations
- Disputes relating to audit and collection matters involving the Internal Revenue Service
- Collection Due Process proceedings and claims for innocent spouse relief
- Worker classification status (employee vs. independent contractor)
Most states have created administrative agencies or tribunals dedicated to rendering decisions involving state tax disputes. In Maryland, the Maryland Tax Court has jurisdiction over most of these matters. In order for the Maryland Tax Court and other similar state courts to hear such matters, all administrative remedies, such as appeals to the Hearings and Appeals Office of the Comptroller or the Property Tax Assessment Appeals Board, must generally be exhausted. Much like in United States Tax Court, a timely petition must be filed after receipt of a determination from the relevant governmental authority. Typical state tax issues litigated in Maryland Tax Court and other similar state courts include:
- Sales and use tax disputes
- Income tax disputes
- Admissions and amusement tax disputes
- Appeals of real and personal property tax assessments
- Disputes involving officer liability for sales and use tax or withholding tax
The professionals at Crepeau Mourges routinely litigate matters before the United States Tax Court, other federal district courts, and related state courts and tribunals. If you have received a Notice of Deficiency, Notice of Determination, or similar notice, or otherwise have a matter incapable of resolution with the Internal Revenue Service or state taxing authorities, please contact the professionals at Crepeau Mourges for a consultation.