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Challenging Tax Assessments
Wiggam & Geer tax attorneys are experienced at successfully challenging IRS and Georgia Department of Revenue (DOR) tax assessments before the U.S. Tax Court and Georgia Tax Tribunal.
Our tax attorneys are experienced at advising clients and helping them navigate the court process to significantly lower or absolve a tax assessment from the IRS or Georgia DOR.
If you have received a notice of deficiency or other communication from the IRS stating that you owe additional taxes, you have the right to fight the tax assessment directly in the U.S. Tax Court rather than protesting through the IRS appeals process. The benefits of going to court include not having to pay the assessment until you have a ruling and the independence of the court from the IRS.
The IRS assesses additional taxes when it has reviewed a tax return and determined a taxpayer or business has not sufficiently calculated its liability. Sometimes this amount is small, but depending on the issue could be thousands or even hundreds of thousands of dollars. Assessments also include interest on overdue taxes and penalties.
Taxpayers and businesses that have not filed a return might also be assessed taxes if the IRS can determine the amount it deems owed based on W-2s filed by employers, 1099s filed by banks and other investment institutions, payroll tax filings, or other information submitted to the agency. In this scenario, the IRS does not take into account any deductions, credits, or other adjustments to income and is likely to assess a higher amount than the actual tax due.
If you underwent an audit and the IRS determined you underpaid your taxes, you would also be assessed and receive a notice of deficiency that includes penalties and interest.
U.S. Tax Court Process
To challenge an assessment in tax court, taxpayers and businesses must file a petition with the court within 90 days of the date of the notice of deficiency – not 90 days from the date of receipt.
The U.S. Tax Court is a federal court that only deals with tax issues. Judges are tax experts and hear then rule on issues without the assistance of a jury. The IRS is the defendant and represented by attorneys from the Chief Counsel of the IRS’s office. These attorneys are also tax specialists and experienced trial lawyers whose job is to defend the assessment and look out for the federal government. Unless your matter is small it is best to seek the advice of a qualified and experienced tax attorney.
Georgia Tax Tribunal
The Georgia Tax Tribunal is the state court that hears cases involving taxpayers and businesses with the Georgia DOR. It is also a specialized court and is separate from the DOR. The Georgia Tax Tribunal handles disputes that cannot be resolved with the DOR.
Tax Attorneys Atlanta, GA
If you have been assessed a large amount of additional taxes by the IRS or Georgia DOR, it’s best to seek the advice of an experienced tax attorney before petitioning to the U.S. Tax Court or the Georgia Tax Tribunal.
The experienced tax attorneys at Wiggam & Geer can help you through the process and fight to lower or absolve your assessment in court. We are here to defend our clients and protect their assets. Contact us today to schedule a consultation.