An Introduction to Federal Tax Controversies: Audit through Litigation

Despite its reputation as one of the world’s most complex bureaucracies, the IRS must comply with certain procedural rules and afford every taxpayer the right to dispute an IRS determination. It is possible to fight the IRS if you know what to expect and are familiar with the rules of the game. During this program, Richard Nessler of Winston & Strawn LLP will explore the stages of a typical tax controversy from examination through litigation. This program will cover the IRS audit process, including IRS document requests, administrative summonses, summons enforcement and maintaining privilege. Mr. Nessler will also explore the IRS Appeals process, collection alternatives, as well as tax litigation procedures unique to the United States Tax Court, and tax refund litigation in the U.S. District Courts and U.S. Court of Federal Claims.

Learning Objectives:

1. Provide a fundamental overview of practice before the IRS and procedures involved in tax controversies at the administrative level through civil court litigation
2. Examine the taxpayer’s obligation to maintain records and burden of proof
3. Review rules of tax procedure related to IRS fact gathering and ways to protect privileged communications
4. Explain the role of an IRS Appeals Officer and the new IRS Appeals procedures
5. Explore the importance of venue selection in choosing the proper court to decide your federal tax dispute