Representation of Tax Professionals & Expert Witness Testimony
Our team of successful attorneys represents tax professionals including attorneys, accountants, enrolled agents and tax preparation professionals in civil and criminal matters relating to their professional activities, at both the administrative level and in the courts. Tax professionals can be subject to the following types of issues:
- Preparer penalties and civil injunctions
- Sanctions by the Office of Professional Responsibility
- Revocation of e-filing privileges
- Criminal investigations and prosecutions
Tax Preparer Penalties And Civil Injunctions
Preparer penalties can be imposed against CPAs, attorneys, enrolled agents and unlicensed tax return preparers. The penalties can be based on conduct relating to the preparation of a single return or on conduct relating to the preparation of a group of returns. While return preparer penalties are often quite small, the successful imposition of preparer penalties can result in a referral to the Treasury Department’s Office of Professional Responsibility. Thus, defending against preparer penalties is very important. Injunctions against preparers of tax returns are sought against return preparers who consistently engage in conduct which the IRS believes is improper. Requests for injunctions which would prevent a person form engaging in their livelihood must be taken very seriously.
For many years, we have been advising tax professionals on how to avoid or minimize possible return preparer penalties, both administratively and in court, and we represent return preparers against whom the IRS is seeking injunctive relief.
The Office Of Professional Responsibility
The Office of Professional Responsibility (OPR) establishes and enforces standards of competence and conduct for tax professionals including enrolled agents, attorneys, CPAs, and other individuals and groups covered by IRS Circular 230.
OPR has exclusive responsibility for practitioner conduct and discipline including instituting disciplinary proceedings and pursuing sanctions. OPR functions independently of the Title 26 enforcement components of the IRS and an investigation can have devastating consequences for a tax professional. These outcomes could lead to censure (a public reprimand), suspension (one to fifty-nine months), or disbarment (five years) of the professional. In addition to censure, suspension or disbarment, OPR may propose a severe monetary penalty on any practitioner or a firm, or both, involved in conduct subject to sanction.
For the past 25 years, we have been effectively representing tax professionals in OPR investigations and in administrative proceedings brought by OPR. If OPR has commenced an investigation, it is critical the target of that investigation obtain advice and representation from a qualified tax professional.
Revocation of E-Filing Privileges
Professionals who prepare tax returns for a living and as a practical matter must be able to file returns electronically with the IRS. The IRS takes the position the ability of a return preparer to electronically file tax returns is a privilege that may be revoked by the IRS. It is questionable whether the procedures established by the IRS for revoking E-Filing privileges comply with all applicable laws. Our firm advises and assists tax professionals who have been advised that they may or will lose their E-Filing privileges.
Expert Witness Services
As accomplished attorneys in our respective areas of expertise, from time-to-time we are asked to provide services as expert witnesses and consultation services for other attorneys, law firms and their clients. Our Founder and Managing Partner, Lavar Taylor, has been retained as an expert in various matters such as those relating to the IRS Offshore Voluntary Disclosure Program, discharging taxes in bankruptcy, employment taxes, and taxation of damages under section 104 of the Internal Revenue Code, federal tax liens, and like-kind exchanges under section 1031 of the Internal Revenue Code.
International Taxation Legal Expert
“I wholeheartedly give my highest recommendation for Lavar Taylor, Esquire, for both his legal acumen and his client relations’ skills. Mr. Taylor handled a complex, international tax matter for my family over the course of several years from start to finish. What impressed me the most about Mr. Taylor's legal work, was his ability to meticulously explain arcane tax law and its implications upon my family's case. My family and I would retain Lavar Taylor again without hesitation.”
“I hired Lisa Nelson and her firm to address a complex tax situation with the IRS in which the IRS was claiming I owed greater than $250,000. Lisa and her team quickly cut through the red-tape that is ever-present when interacting with the IRS. Lisa was successful in petitioning the IRS to review their agent’s action and the IRS quickly agreed with Lisa’s written appeal and that the IRS agent was indeed incorrect in their ruling, which saved me $250,000 in taxes.”
Wonderful Customer Service
“Lisa Nelson was amazing! She helped us and just gave us the assurance that everything will be OK. She kept in contact with us and told us she will keep us updated on everything that was going on with the IRS and she did! We were never disappointed! We are so happy with her work and I will recommend her to everyone!”
“Lisa Nelson was professional and competent with our legal matters. Her responsiveness exceeded my expectations and the results of the case were very satisfactory. If I would describe Lisa in three words, it would be accountable, results-driven, and enthusiastic. Lisa clearly knew what she was responsible for and had the skills, knowledge, and sufficient influence to carry out her responsibilities. She maintained her focus on priorities and accurately predicted the anticipated consequences of our case. Lisa's deeply rooted enthusiasm for details gave me a sense of confidence that we had selected the right person to handle the job.”
Solved My Issues
“I have worked with a couple of tax attorneys with the same issue, all of them were chop shop style with no customization. Further, you could never get a hold of anyone. Jonathan Amitrano gets back to me with in a couple of hours at the most, and most importantly solved my issues while making me feel like things are being handled properly, which they were.”
Fantastic Case Resolution
“Lisa Nelson was able to help my client with a Casualty and Theft Loss disallowance who had been assessed $60,000 in taxes and penalties. My client was extremely happy and relieved that the tax lien was lifted and the balance was reduced to zero. Lisa was very personable, informative, and responded in a timely manner and we were very grateful for her assistance.”
Offshore Voluntary Disclosure Success
“I highly recommend Jonathan T. Amitrano and the Law Offices of A. Lavar Taylor. Jonathan assisted me and my family with a very complicated Offshore Voluntary Disclosure Program submission. Jonathan was an excellent advocate and was able to limit my civil tax exposure and eliminate my criminal tax exposure.”
Best Lawyer Ever
“Lisa Nelson is simply the best. I found her on Avvo to help me navigate through a complex IRS situation. My first contact with her was amazing, as she was so very nice and professional. The communication and support was exceptional and I could not have asked for anything better. She provided absolutely sound advice that later helped save me thousands of dollars. I’m so grateful for her representation, as she is hard worker, great communicator, and provided me updates late in the day and weekends. She is extremely intelligent and very knowledgeable. There is no other attorney would ever use then Lisa for future tax law advice.”
He Became A Real Friend To Me
“Jonathan Amitrano is one of the best lawyers I have met during my tax audit process and he became a real friend to me during the process. Jonathan communicates very effectively and is always reachable, and more importantly, he exceled in preparing and presenting my case to IRS auditor. This process resulted in a “win-win” for the whole audit process and the parties involved.”
Excellent Legal Counsel And Results
“Fortunately, I was put into contact with Lavar Taylor who after speaking with me stated that the IRS was wrong on every count in what they were accusing me of and that the actions by the IRS were unreasonable and egregious. In a series of letters and document submissions, Lavar convinced the IRS they had no case and the IRS attorney moved for dismissal of all charges. Lavar provided impeccable advice, guidance and defense. That he is eminently qualified goes without saying. He is both skillful and understanding, making his services all the more valuable. I am deeply indebted to him for his advice and counsel.”