Practice of Law Tax Services

The rules we now know as the "Tax Code" were officially enacted in 1913. Although many have argued the Federal Goverment has no right to collect taxes, this position is completely false. The Sixteenth Amendment allows the Federal Government to apply tax on "all income from whatever source derived." Title 26 of the United States Code governs the rules and regulations of tax administration, collection, and enforcement.

We specialize in assisting individuals manage their tax liabilities, resolve difficult tax questions, and defend against IRS audits. Additionally, we represent clients in Washington, DC at the Tax Court.

In tax disputes, you will normally receive a notice of deficiency, or a letter indicating the IRS requires additional documentation to support your tax submission. Failure to file any tax can be a serious problem, requiring attorney intervention to minimize the likelihood of criminal prosecution and possible jail time.

Many tax disputes can be handled independently of the taxpayer -- you may have us represent you at the hearings and the audit. East Coast Legal Group is committed to reducing the stress of IRS interaction, and ensuring you have the best possible outcome.

Let East Coast Legal Group represent you in your tax dispute with the IRS!

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Innocent Spouse Relief

Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows. Both taxpayers are jointly and individually responsible for the tax and any interest or penalty due on the joint return even if they later divorce. This is true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns. One spouse may be responsible for all the tax due.

Relief now falls into three categories: Innocent Spouse Relief; Separation of Liability; and Equitable Relief. Each of these kinds of relief has different requirements. Contact East Coast Legal Group to discuss your options.

To qualify for innocent spouse relief, you must meet all of the following conditions:

  1. You must have filed a joint return
  2. The understatement of tax must be due to your spouse
  3. You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understatement of tax
  4. Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understatement of tax
  5. You must request relief within 2 years after the date on which the IRS first began collection activity against you.

Common Questions regarding the IRS rules and policies:

Can I receive a tax refund if I am currently making payments under an installment agreement or payment plan for a prior year's federal taxes?

No, as a condition of you installment agreement, any refund due to you in a future year will be applied against the amount that you owe.

The IRS will automatically apply the refund to the taxes owed.

Regardless of whether you are participating in as installment agreement or payment plan with the IRS, you may not get all of your refund if you owe certain past-due amount, such as federal tax, state tax, a student loan, or child support.

What should I do if I made a mistake on my federal return that I have already filed?

The IRS finds many mathematical errors in the processing of tax returns. They will make the needed corrections and contact you if you owe any additional money.

If you did not attach a required schedule, the IRS will contact you and ask for the missing information.

If you did not report all your income or did not claim a credit, you should file an amended or corrected return using Form 1040X (PDF), Amended U. S. Individual Income Tax Return.

When filing an amended or corrected return:

Include copies of any schedules that have been changed or any Form W-2 (PDF) you did not include, File 1040X only after you have a filed your original return. Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you timely filed your original return or within 2 years after the date you paid the tax, whichever is later.

What Can Appeals Do for You?

Many of the different departments within IRS are responsible for making decisions concerning the application of tax law to various taxpayer issues. In some cases, agreement on these decisions, or determinations, cannot be reached between the IRS and the taxpayer. in the event this happens you need to contact a lawyer to help with the appeals process.

The Appeals Department is independent of any other IRS office and serves as an informal administrative forum for any taxpayer who disagrees with an IRS determination. The mission of the Appeals Department is to settle tax disagreements without having to go to the Courts and formal trial.

Do you have a tax dispute?

If so, then you need to determine if filing an appeal is right for you. Contact East Coast Legal Group to discuss your individual tax situation. Understanding your appeal rights, what can be appealed, and what to expect in the appeals process can be very tricky.

Contact East Coast Legal Group to discuss your individual situations and your best options prior to contacting the IRS. By contacting our first you will obtain all the information you need to determine if you will benefit from filing an appeal. East Coast Legal Group can also assist you in obtaining an Offer in Compromise as well as the Appeals conference or hearing if you have had your Offer in Compromise rejected.