Tax Litigation

D. Steven Yahnian is admitted to practice before the following Courts:

  • US Tax Court
  • US District Court
  • California State Courts

Sometimes tax matters cannot be solved at the administrative level. Sometimes you have to litigate if you want a chance to prevail. Court is expensive and there are no guarantees. But, sometimes you have no choice. Have you received IRS 90 day letter or paid a tax assessment, and been denied your claim for refund of taxes paid as a result of an audit? We can litigate in US Tax Court, US District Court, or California Courts,  depending on the agency you are dealing with, and the applicable facts.

YAHNIAN LAW CORPORATION, the law firm affiliate of YAHNIAN TAX, provides tax litigation services in federal and state court. Though most tax cases get resolved at  IRS appeals, there are situations where the taxpayer and the IRS cannot reach an agreement.

US Tax Court Litigation

Tax Court litigation means the taxpayer does not have to prepay the tax liability before going to court. The most common tax cases that are litigated in tax court are where the IRS has assessed taxes, interest and penalties against a taxpayer and the matter has not been resolved at IRS Appeals. The IRS will send the taxpayer something called a 90 day letter giving the taxpayer 90 days from the date of the letter to file a US Tax Court Petition. If the taxpayer wished to challenge the assessment without having to first pay the tax assessment, the taxpayer, through YAHNIAN LAW CORPORATIOIN, petitions the Tax Court to reconsider its tax liability.

Additional matters that can be litigated in tax court include the following:

  • innocent spouse litigation,
  • worker classification litigation, and
  • collection due process cases.

US District Court Litigation

Unfortunately, if the taxpayer misses the deadline to file a petition with the Tax Court, or if the case law is more taxpayer favorable in US District Court causing the taxpayer to seek to have the case tried in that court (and obtain a jury trial, if desired),  the taxpayer must prepay the tax liability and then sue for a refund in US District Court. Matters litigated in U.S. District Court include the following

  • refund litigation,
  • defense against IRS summons enforcement proceedings,
  • defense of suits to foreclose tax liens, and
  • wrongful levy actions.

California State Court Tax Litigation

For California state tax disputes that are not resolved at the administrative or appeals level, the taxpayer final possibility is to file an action in the appropriate State Superior Court for trial and relief.

If you have any questions or if we can further assist you, please contact us.