The Law Offices of Matthew I. Root, based in Buffalo, N.Y. and serving taxpayers throughout the eastern United Sates, is a law firm devoted to helping those taxpayers – individuals, businesses and non-profits, successfully resolve their disputes with the Internal Revenue Service. Whether your tax dispute involves an audit, administrative appeal, court litigation (or appeal), collection matter (including collection due process hearing), criminal investigation and/or prosecution, or any other IRS tax law matter, our firm has the skills and experience to manage the tax controversy to a resolution in your favor.
Should the IRS initiate an audit of your tax return, our 30 plus years experience of managing complex IRS examinations will ensure the investigation will conclude at the lowest possible cost to you or your business. The most critical factor in achieving a favorable examination outcome is ensuring the IRS is correctly interpreting the substantive tax law applicable to the tax return item under audit. This is not a simple task. As Albert Einstein noted, “[t]he hardest thing in the world to understand is the income tax.” Even the IRS, with all of its resources and expertise, can fail in correctly understanding the tax laws. Correctly understanding the Internal Revenue Code obviously starts with the statute itself, aided by the case law interpreting the Code, IRS administrative guidance, including Revenue Rulings, and Treasury Regulations (both legislative and interpretive). Our office will ensure the IRS correctly understands and reconciles the various inputs of the “tax law.”
The next essential element in achieving an IRS audit in your favor, is making sure the IRS is following proper audit guidelines. The guidelines governing IRS audits are primarily centralized in the Internal Revenue Manual (IRM), and the Audit Technique Guidelines (ATG) for the specific audit issue. Our office has in-depth knowledge of both the IRM and ATGs gained form working with these resources for over 30 years. Further we will monitor the audit process, particularly the IRS’s information gathering to make sure this aspect of the examination proceeds at the lowest possible cost and disruption to you. It is quite common for IRS Information Document Requests (IDRs) issued to taxpayers to be both burdensome and largely irrelevant to the audit issue in dispute. These problems are due in large part to simple poor draftsmanship of the IDR by the IRS agent, as well as lack of knowledge of the activity being examined. Our firm will closely monitor and review the IRS information and document gathering process so that it proceeds with the least possible cost and disruption to you and/or your business. Further, our firm will assure that the IRS is provided all information, documents and any other materials that demonstrate the correctness of your income, or other tax returns. Finally, we will make sure the IRS properly interprets the materials it gathers in the context of the tax law and issue in dispute.
Should you fail to realize a favorable audit outcome, it is imperative to pursue settlement at the Office of Appeals for the Internal Revenue Service. The Office of Appeals is an independent organization within the IRS whose mission is to help taxpayers and the Government resolve their tax disputes without resorting to litigation. We will file a formal written protest on your behalf appealing the IRS determination and providing the reasons for the disagreement, and the facts, law and other authority supporting your position on each disputed item. We will then meet with the Appeals Officer on your behalf and present your case. Every year Appeals settles cases with more than 100,000 taxpayers, so there is a good chance on resolving your case without litigation, although there is no guarantee of doing so.
Should it become necessary to pursue resolution of your tax dispute in court such as the U.S. Tax Court or by suit for refund in the U.S. Court of Claims or Federal District Courts, our office has over 30 years of complex tax litigation experience handling cases with tax deficiencies and penalties, ranging from the hundreds of dollars to hundreds of millions of dollars. Litigation of any type can be extremely costly and time consuming, and litigation of tax questions, doubly so. Our firm knows the unique aspects of tax litigation, especially the stipulation process, so your case is presented in the most favorable light, at a reasonable cost, to assure the most advantageous result.
Finally, should your tax problem involve a collection issue, our firm is well versed in the large number of available collection mitigation tools to enable you to satisfy your IRS tax debts at the lowest possible amount, with the least disruption to you and/or your business. We will help you choose which tool to lessen or best meet your tax liability, then implement the chosen method. Whether an installment agreement, offer-in-compromise, innocent spouse, bankruptcy, or other method is the best means to finally resolve your IRS tax liability, we will help you achieve the most favorable outcome possible.