TAX LITIGATION

• The US Tax Court is a federal court that Congress established to provide a judicial forum where an entity could contest a tax deficiency determined by the Internal Revenue Service (IRS) before paying the disputed amount. 
• If the taxpayer receives a notice of deficiency from the IRS, the taxpayer has 90 days to petition the Tax Court or lose their option to do so. 
• If you received a notice of deficiency from the IRS and want to dispute the notice, you will need expert tax attorneys who understands how to navigate through the Tax Court litigation procedures. 

We are here to help.

• The state's Tax Tribunal is a specialized court that was established as an autonomous division within the Office of State Administrative Hearings. 
• The GTT conducts trials of contested cases involving the Georgia Department of Revenue and handles state tax disputes that cannot be resolved informally. 
• GTT is separate from and independent of the Department of Revenue. If you receive a notice of tax assessment or notice of state tax execution from the Georgia Department of Revenue and want to dispute the notice, you will need expert tax attorneys who understand how to navigate through the Tax Tribunal litigation procedures. 

We are here to help.

• The US District Court Cases and Court of Federal Claims are Federal Courts that hears tax cases when the taxpayer has paid the tax debt and requested a refund from the IRS and the IRS has denied the refund. 
• The procedure can be difficult to navigate. If you have paid the tax debt and are requesting a refund, you will need an expert tax attorney to help navigate through filing a refund with the IRS and/or filing a petition with the US District Court or Court of Federal Claims.

We are here to help.

• The IRS initiates criminal investigations against taxpayers and tax preparers for tax fraud and evasion, such as unreported income, a false statement, the use of an impermissible accounting or banking service, or declaring too many deductions. Even though the IRS may file a criminal investigation against a taxpayer, they hold the tax preparers to a higher standard, so the IRS mostly initiates a criminal investigation against a tax preparer. 
• IRS agents are trained to recognize signs of criminal tax fraud and evasion, which could then rise to the level of an IRS criminal investigation process. If you find yourself being investigated for a criminal matter with the IRS, due to the complexity of criminal and tax law, you need a tax attorney who is skilled and competent in handling these cases. 

The Walton Firm specializes in these complex matters and we are here to help.

• We represents clients in the appellate court that hears appeals from lower courts. The United States Court of Appeals and each state has its own court of appeals. 

If you find yourself needing to appeal a judgment from the US Tax Court or the federal district courts, we are here to help.