HAs the IRS contacted you? call 888-814-5552 today
A tough negotiator who takes on the IRS and wins
Elizabeth A. Tresp, Attorney at Law, will help resolve your tax challenges. The Internal Revenue Service has become increasingly aggressive in their audits and collections. Elizabeth A. Tresp, Attorney at Law knows how to handle IRS auditors and revenue officers. IRS tax disputes such as audits, appeals, and collections, are one of our key areas of expertise. Experienced with even the most complex tax controversy cases, Elizabeth is an active litigator who is admitted to practice before the United States Tax Court and the United States District Court, Southern District of California.
Elizabeth focuses on the negotiation of high-conflict litigation throughout her practice, and she has a Master of Laws in Taxation. She will be your strongest advocate and reach the best resolution possible with the IRS or California Franchise Tax Board.
Our Tax Law Services
Negotiating with the IRS or the California Franchise Tax Board is not for the faint of heart. Elizabeth A. Tresp, JD, LL.M. has an advanced Master of Laws in Tax from the University of San Diego School of Law, including awards in Criminal Tax Fraud and the Taxation of Anti-Money Laundering. With extensive personal experience in dealing with the IRS and California Franchise Tax Board, Elizabeth can quickly determine the best plan of action to resolve your specific issue:
- Delinquent Taxes
- Unfiled Tax Returns
- Tax Audits
- Tax Appeals
- Levy and Wage Garnishment
- Criminal Tax Fraud
If you are facing the nightmare of any action by the IRS or California Franchise Tax Board, there are numerous options available, depending on your specific circumstance. These include:
- Offer in Compromise
- Currently Not Collectible Status
- Installment Agreements
- Lien Removal
- Innocent Spouse
- Tax Abatement
IRS Tax Audits
To determine whether a tax return is accurate, the IRS will review a taxpayer’s financial accounts and information. This is known as an IRS tax audit. The IRS tax audit may be conducted by mail, at an IRS office, at the taxpayer’s home or place of business, or at the office of an accountant or attorney. These are known as correspondence audits, desk audits, and field audits, respectively. As a taxpayer, you may prefer correspondence audits or desk audits, but you don’t get to decide. The IRS chooses the type of audit it will conduct. If the IRS selects a field audit, Elizabeth A. Tresp, Attorney at Law will ensure that the IRS tax audit may only be conducted at our office. This will eliminate the interaction between you and the auditor. Conducting the field audit at our office will also minimize the stress of the audit process.
An IRS audit can be an intimidating, unpleasant experience. You, the taxpayer, must substantiate or prove, to the IRS, your income, deductions, and credits taken on your tax return. As a result, IRS tax audits tend be complicated, confusing, and stressful.
You do not have to handle your IRS audit alone! Contact Elizabeth A. Tresp, Attorney at Law today.
Elizabeth is experienced and trained in the IRS audit process and knows how to negotiate with the IRS on your behalf.
How the IRS selects taxpayers to audit
There are many reasons for the IRS or another taxing agency to select a taxpayer for an audit. Unusual or high deductions, a substantial change in income from one year to the next, and estimated income are all examples of “red flags” that may trigger an audit. Additionally, the IRS computers will match your Form 1040 tax return against the forms filed by those you do business with (such as Forms 1099, 1098, and W-2) to look for incompatible amounts. If they find discrepancies, an audit may be in your future.
Another sources of triggers for IRS audits include:
- Tips from informants. Newspapers, public records, or other taxpayers may provide information that will trigger an IRS audit.
- Problematic transactions that the IRS is targeting.
- Failure to file a tax return. This can be especially problematic since the auditor may create a tax return for the taxpayer (also known as a substitute for return,) and the result may be an unwarranted tax liability for the taxpayer, because the substitute for return will most likely not include the deductions and exemptions to which you are entitled.
If you are delinquent in filing your tax returns, contact Elizabeth A. Tresp, Attorney at Law today.
Notice of an audit
Never ignore any notices sent by the IRS or other tax agencies, especially a notice of an IRS audit. If you ignore a notice from the IRS, your problems will only compound. For example, the IRS or state taxing agency may issue a notice of proposed assessment with a proposed increase of tax liability, and ultimately, a notice of deficiency, the “90-Day Letter.” Failing to respond in a timely fashion to the notice of deficiency will trigger an assessment of the arbitrary tax against you, and soon the IRS will begin collection activity. If you have received a notice from the IRS, contact Elizabeth A. Tresp, Attorney at Law today!
The IRS tax audit process
During the audit, the IRS will attempt to contact you by telephone or they will issue an IDR (Informational Document Request) by fax or email. Before you respond to an IDR, your first course of action should be to contact Elizabeth A. Tresp, Attorney at Law.
Often, the requests of the IRS are vague or excessive, in which case you have no obligation to provide answers or to submit the documents requested. In many instances, the production of documents or answers to questions is privileged. By replying without expert guidance, you may be sacrificing that privilege. Examples of privileges include, but are not limited to, testimonial privilege, spousal privilege, confidential marital communications privilege, attorney-client privilege, and work-product privilege.
You may not simply refuse to respond to the IRS IDR. Failure to respond to an IDR may trigger the issuance of a subpoena for records by the court, and if you continue to refuse to respond, civil and criminal penalties may be on their way. Contact Elizabeth A. Tresp, Attorney at Law today to protect your rights and to obtain the best possible legal representation during your audit.
Possible outcomes of an audit
After being audited, the IRS may determine that your tax liability has either changed or has not changed. If the IRS determines that you owe additional taxes due to a changed tax liability, you do have a right to file an appeal to the administrative appeals division of the IRS. If your appeal fails, the IRS will issue a notice of deficiency, leaving you only 90 days (if you are domiciled in the USA) to file a petition in the United States Tax Court for re-determination of the tax liability.
Once the IRS audits you, the clock is ticking. Timely appeals and, ultimately, a timely filing to the US Tax Court are essential to protect your rights. Missing the IRS deadlines will result in an automatic assessment of the additional tax amount, and the IRS can promptly issue liens against any property of the taxpayer. The IRS will typically commence collection activities such as levy and garnishments, too. At that point, any further failure to pay will result in additional penalties. If the IRS has notified you of an audit, contacting Elizabeth A. Tresp, Attorney at Law today is critical.
The audit process can be confusing, frustrating, and complicated. Elizabeth A. Tresp, JD, LL.M. has valuable experience in high-conflict negotiations and is experienced in dealing and negotiating with the IRS and other taxing authorities. Elizabeth achieves excellent results for her clients.
Contact us today
Elizabeth A. Tresp is an excellent Tax attorney in San Diego County, with offices in Solana Beach and Pacific Beach. Not all lawyers are equal. If you need a proactive, knowledgable, and effective Tax lawyer, call Elizabeth A. Tresp, Attorney at Law today: 888-814-5552 or contact us online to schedule a consultation.