Tax Law (Controversy & Litigation)

---

An audit is a review or examination of individual or business accounts and financial information by a tax agency like the IRS, FTB, EDD, or CDTFA.  Audits can begin for any number of reasons, and although they are an attempt to ensure information is reported correctly according to the tax laws, they can quickly become an adversarial, tax litigation, process.  McLaughlin Legal's San Diego tax attorneys defends individuals and businesses in all types of tax audits, including those for individual income taxes, corporate income taxes, payroll taxes, sales and use taxes, and more.  If you're being audited by the IRS or another tax agency, let McLaughlin Legal help.

For countless reasons a taxpayer may finish an audit and be unsatisfied with the outcome - either they did not receive the first inquiry, new information exists, or the government came to the wrong conclusions.  Thus, appealing an adverse tax decision is sometimes desired and/or necessary. By appealing an adverse tax decision, our clients have the opportunity to resolve a tax controversy, without litigation, on a basis that still protects their rights. McLaughlin Legal's tax attorneys help clients resolve all types of assessment, tax litigation, and collection tax controversies through appeals procedures with the IRS, FTB, CDTFA, and EDD. Let us help you. 

Criminal tax investigations and/or prosecution of certain criminal tax cases are distinct from civil tax matters for several reasons, including the fact that criminal tax cases carry significantly greater consequences.  At the Federal level, criminal tax cases are overseen by the U.S. Department of Justice Tax Division and IRS Special Agents. McLaughlin Legal's San Diego-based tax lawyers have represented clients throughout the United States at various stages of criminal tax investigations and parallel civil matters.  If you are, or think you will become, the target of a criminal tax investigation you need to seek qualified legal help immediately. 

The U.S. Tax Court is the preferred venue for litigating most Federal civil tax disputes against the IRS. Congress created the Tax Court as an independent judicial authority for taxpayers disputing certain IRS determinations.  McLaughlin Legal has represented countless clients before the U.S. Tax Court in various issues ranging from income tax deficiency cases, passport revocation matters, Collection Due Process Hearing determinations, and more.

The IRS, like most other tax agencies, has the authority to assess numerous penalties against taxpayers.  Some penalties are conduct-based, like accuracy or civil fraud penalties, while others are compliance specific, like failing to timely file a form.  There can be numerous reasons to abate (or waive) a tax penalty including legal, technical, and administrative reasons.  Let McLaughlin Legal's San Diego tax attorneys help you if you face a tax penalty.

Whistleblowing is the act of informing the government about possible tax non-compliance.  Monetary awards may be available to eligible individuals whose information is used by the IRS.  Not only do McLaughlin Legal's San Diego tax attorneys help potential and actual whistleblowers navigate the legal and procedural issues surrounding filing a claim, but the firm has a unique perspective in also defending targets of investigations stemming from whistleblower claims.

An installment agreement is a written agreement between a taxpayer and a tax agency that allows them to pay a tax liability over time through scheduled periodic payments. McLaughlin Legal’s San Diego tax attorneys help individual and business clients negotiate installment agreements with the IRS, EDD, CDTFA, and FTB for income taxes, payroll taxes, and more.  If you're having difficulties paying a tax agency in full, contact McLaughlin Legal today.

An Offer in Compromise (“OIC”) is a process whereby a taxpayer can offer a government taxing agency (like the IRS, FTB, CDTFA, or EDD) an amount less than their total tax bill to compromise that debt. McLaughlin Legal has helped individuals and businesses prepare, file, and defend countless offer in compromises. If you have an unpaid tax debt, contact McLaughlin Legal today to see if you qualify for an Offer in Compromise ("OIC"). 

Payroll taxes are those amounts of money withheld from an employee's paycheck with the legal obligation to be remitted to the government at an appointed date.  However, problems frequently arise regarding calculating payroll, determining who is an employee versus an independent contractor, or managing the consequences of failure to pay payroll taxes including personal assessments under the Trust Fund Recovery Penalty.  If you encounter those issues, let McLaughlin Legal help.

FBAR's, FinCen 114, Forms 5471 and 3520 are just a few of the common international or foreign tax IRS forms that create considerable compliance problems for many taxpayers. The consequences for failure to file these may have significant consequences.  McLaughlin Legal has helped numerous clients throughout the United States and across the globe navigate difficult issues related to international compliance and undisclosed foreign accounts or assets.

Similar to payroll taxes, sales tax is an amount collected from a taxable sale by a merchant with the legal obligation to remit the money to California at a later date. But what is a taxable sale? What if you cannot pay the amount due? Can you be held personally responsible under the Dual Determination procedures? McLaughlin Legal's San Diego tax attorneys help clients with these sales and use tax issues and more.

McLaughlin Legal's core is a strong tax litigation and controversy practice.  This unmatched expertise in tax procedural issues and ethical concerns has allowed McLaughlin Legal to provide expert witness support for tax controversy and litigation matters.