Tax Controversy Attorneys in Texas

Tax controversy is the dispute side of tax law: audits, proposed adjustments, appeals, litigation, and collection. Every stage has its own deadlines, and missing one can cost a taxpayer the right to contest a bill before paying it. Responding carelessly to an audit can also widen it or, in serious cases, create criminal exposure.

Texas businesses deal with two systems. The IRS handles federal income and employment taxes, and the Texas Comptroller audits sales and use tax, franchise tax, and other state taxes under different procedures and deadlines. A tax controversy attorney handles the federal process, the state process, or both. For planning, compliance, and structuring work before a dispute arises, see the guide to tax law attorneys in Texas.

What Tax Controversy Attorneys Handle

IRS Audit Defense

IRS examinations range from correspondence audits by mail to field examinations at the business. Attorneys assess the scope, manage document production, communicate with examiners, and keep the audit focused. The IRS generally must assess additional tax within three years after the return was filed, and a return filed early is treated as filed on its due date. The period is six years if the taxpayer omitted from gross income an amount greater than 25 percent of the gross income stated on the return, and there is no limit for a false or fraudulent return or when no return was filed (26 U.S.C. § 6501).

Appeals and Tax Court

If the examination ends in proposed adjustments, the taxpayer can generally take the case to the IRS Independent Office of Appeals (26 U.S.C. § 7803(e)) before litigation. If the IRS issues a notice of deficiency, the taxpayer has 90 days, or 150 days if the notice is addressed to a person outside the United States, to petition the U.S. Tax Court without paying the tax first (26 U.S.C. § 6213). After that, the main route is to pay and sue for a refund in federal district court or the Court of Federal Claims.

Collection Defense

IRS collection tools include federal tax liens and levies, including levies on wages and bank accounts. Before the first levy for a tax period, the IRS generally must give at least 30 days’ written notice of the intent to levy and of the right to request a Collection Due Process (CDP) hearing within that 30-day period (26 U.S.C. § 6330). The pre-levy hearing rule does not apply to jeopardy levies, levies on state tax refunds, disqualified employment tax levies, and federal contractor levies; in those cases the taxpayer gets the opportunity for a hearing within a reasonable time after the levy (§ 6330(f)). A taxpayer who misses the CDP deadline can still request an equivalent hearing within one year after the CDP notice (26 C.F.R. § 301.6330-1(i)). Attorneys negotiate installment agreements, prepare offers in compromise, request penalty relief, and defend business owners against Trust Fund Recovery Penalty assessments for unpaid withheld taxes.

Texas Comptroller Disputes

After a Comptroller audit, a person with a direct interest in a determination can petition for redetermination, but the petition must be filed within 60 days after the notice of determination is issued, or the determination becomes final (Tax Code § 111.009). The Comptroller generally cannot assess a tax more than four years after it became due and payable (§ 111.201). Taxpayer suits, such as protest and refund suits, are brought in the district courts of Travis County, which have exclusive original jurisdiction (§ 112.001).

How to Choose a Tax Controversy Attorney

Controversy focus. Ask how much of the attorney’s practice is audits, appeals, collection, and Tax Court cases, as opposed to planning.

Dual training. Some tax controversy attorneys are also CPAs or have accounting backgrounds, which helps in reading workpapers and records.

Government experience. Former IRS or Department of Justice tax attorneys know how the government evaluates and litigates cases.

State tax capability. If Comptroller issues are involved, ask about redetermination hearings and Travis County tax suits.

Texas Tax Controversy Attorneys

Law Office of Stanton D. Goldberg

Location: Dallas, Texas

Website: https://www.stantongoldberg.com

Phone: (972) 960-2200

Attorney Stanton Goldberg is both a tax lawyer and certified public accountant, providing dual expertise in tax controversy matters. The firm represents clients facing IRS business and income tax audits, correspondence audits, and CP2000 notices. The practice handles Texas Comptroller sales tax audits and redetermination hearings, including litigation before the State Office of Administrative Hearings. The firm serves clients in Dallas, Collin, Rockwall, Tarrant, and Denton counties.

Practice Focus: IRS audit defense, IRS appeals and Tax Court representation, Texas Comptroller sales tax audits, collection defense, installment agreements, offers in compromise, penalty abatement

David Coffin PLLC

Location: Southlake, Texas (Dallas-Fort Worth area)

Website: https://www.davidcoffinlaw.com

Phone: (817) 251-7049

Attorney David Coffin brings over 30 years of tax law experience, including more than 11 years as a Trial Attorney for the Department of Justice Tax Division representing the IRS in federal and bankruptcy courts. This government experience provides insight into how the IRS approaches cases. Associate attorney Alejo Pacini holds a master’s degree in taxation with over 10 years of tax controversy experience. The firm serves clients throughout the Dallas-Fort Worth metroplex, across Texas, and nationwide.

Practice Focus: IRS audit defense, appeals representation, Tax Court litigation, offers in compromise, installment agreements, Trust Fund Recovery Penalty defense, employment tax resolution, payroll tax matters

Jackson Walker LLP

Location: Houston, Dallas, Austin, San Antonio (statewide)

Website: https://www.jw.com

Phone: (713) 752-4200

This Texas-based firm maintains a substantial tax controversy practice with attorneys holding LL.M. degrees in taxation and CPA licenses. The team includes recognized authorities on Texas franchise tax who recently represented a client in a landmark Texas Supreme Court case. The practice handles IRS examinations, appeals, and litigation as well as Texas Comptroller audit defense and state tax litigation. Attorneys assist CPAs with IRS audit support and provide legal analysis on discrete tax issues.

Practice Focus: IRS audits and examinations, federal tax litigation, Texas franchise tax disputes, Texas Comptroller audit defense, state and local tax controversy, private letter rulings, pre-controversy tax planning

Costs and Fees

Tax controversy work is billed hourly or by flat fee for a defined stage, such as a correspondence audit, an offer in compromise, or a CDP hearing. Field examinations, appeals, and Tax Court litigation are usually hourly, and the cost depends on the number of years and issues involved. Ask for an estimate by stage and a written engagement letter.

Frequently Asked Questions

Should I attend my IRS audit or have my attorney handle it?

In many cases it is better to have a representative handle the audit, so that the taxpayer does not volunteer information beyond what was requested or make statements that widen the scope. The representative can manage document production and communications, and the taxpayer can be prepared if the examiner asks to interview them.

What is an offer in compromise?

It is an agreement to settle a tax debt for less than the full amount (26 U.S.C. § 7122). There are three grounds. Doubt as to collectibility applies when the taxpayer cannot pay in full based on income, expenses, and asset equity. Doubt as to liability applies when there is a genuine dispute about the existence or amount of the tax. Effective tax administration applies when the tax could be collected, but full collection would cause economic hardship or, in exceptional circumstances, would be unfair (26 C.F.R. § 301.7122-1).

How long does the IRS have to audit my return?

The limit applies to assessing additional tax. It is generally three years after the return was filed, with an early return treated as filed on its due date; six years if more than 25 percent of the gross income stated on the return was omitted; and unlimited for a fraudulent return or when no return was filed (26 U.S.C. § 6501). Agreements and certain events can extend or suspend the period.

How do I challenge a Texas Comptroller audit?

File a petition for redetermination within 60 days after the notice of determination is issued (Tax Code § 111.009). Later challenges, such as a protest suit or a refund suit, are filed in Travis County district court.

Sources

• Internal Revenue Code: 26 U.S.C. § 6213; § 6330; § 6501; § 7122; § 7803
• Treasury regulations: 26 C.F.R. § 301.6330-1; 26 C.F.R. § 301.7122-1
• Texas Tax Code: § 111.009, redetermination; § 111.201, assessment limitation; § 112.001, Travis County jurisdiction

Disclaimer: This directory is provided for informational purposes only and does not constitute legal advice, endorsement, or recommendation of any attorney or law firm. Information about attorneys and law firms was compiled from publicly available sources and may not be current or accurate. We make no representations or warranties about the qualifications, experience, or quality of any attorney listed. Always verify attorney credentials with the State Bar of Texas, confirm current contact information, and conduct your own due diligence before hiring legal counsel. No attorney-client relationship is created by use of this directory.