Experienced Tax Lawyers in Scottsdale Serving the Greater Phoenix Area
Tax Litigation • Tax Audit Representation • Collections • Innocent Spouse Relief
At the office of Silver Law PLC, in Scottsdale, Arizona, we have more than 80 years of combined experience protecting the rights of individuals and businesses involved in tax controversies. Because all of our attorneys formerly worked for the Internal Revenue Service, we have a comprehensive understanding of both sides of a tax dispute. We know how tax authorities handle different types of issues and will use our knowledge and skill to protect your interests.
To set up a confidential consultation, contact our office or call us at 480-429-3360 to schedule an appointment.
Tax Litigation. We represent individuals and business in disputes involving tax liability, including civil and criminal matters. We will protect you at all stages of a civil or criminal tax dispute, from the grand jury administrative proceeding through court appeals.
Tax Audit Representation. We work with individuals or businesses throughout the audit process, whether you have just received notice of an impending audit or would like to appeal the findings of a recently completed audit.
Tax Collections. We protect the rights of individuals and businesses facing tax collection efforts, helping you negotiate an offer in compromise or an installment payment plan, whenever possible, or defend against an attempt to place a lien or levy on your property. We also handle tax collection efforts involving employment taxes, such as withholding, FICA, Social Security and sales tax.
Innocent Spouse Relief. We assist spouses who face tax assessments, fines or penalties because of wrongful or illegal acts by their spouses or former spouses.
Foreign Tax reporting/Offshore Voluntary Disclosure Initiative. We will work with you on your foreign reporting requirements, including reporting foreign bank account, trusts, corporations and property holdings. Also, we will assist you in disclosing to the Internal Revenue Service previously undisclosed foreign bank account under the current Offshore Voluntary Disclosure Initiative.
On March 1, 2012: The U.S. Tax Court held in Slone, transferee, et al., T.C. Memo. 2012-57, for the taxpayers. The IRS had proposed a tax of $16,193,881, a penalty of $2,550,832 and accrued interest, bringing the total balance to almost $25 million. The U.S. Tax Court determined that the issue at hand was whether the IRS had shown that the substance of the stock sale and not the form, gave rise to transferee liability. After analyzing the facts, the U.S. Tax Court held that neither the substance over form doctrine, nor any related doctrines apply to recast the stock sale as a liquidating distribution and therefore, the Court held that the stock sale should be respected for Federal tax purposes. In Slone 1, decided March 1, 2012, Tax Court initially decided a proposed $26 million transferee liability case under 26 USC section 6901 in favor of the taxpayer under the Federal prong of the Uniform Fraudulent Transfer Act (UFTA). The U.S Court of Appeals for the Ninth Circuit vacated and remanded on June 8, 2015 at Slone v. Commissioner and instructed the Tax Court to apply a different analysis under the Federal prong of the US Supreme Court case of Commissioner v. Stern. Stern established a two pronged test of liability under both Federal and State law of transferee liability under 26 USC section 6900. In order for the Internal Revenue Service to prevail under Stern, both prongs under both Federal and State law must be decided in its favor. On remand, the Tax Court in Slone II decided on June 13, 2016 at Slone v. Commissioner the factually intensive case in favor of the taxpayer under the Arizona State law prong that analyzed both the substance and form of the stock sale that involved consideration of actual knowledge, constructive knowledge and multiple other facts and circumstances. Because Tax Court on remand ruled in favor of Slone under the State law prong of the Stern test, it was not necessary to address the Ninth Circuit new Federal prong test that resulted in the initial remand.
On April 19, 2016: In captive insurance audit, the Court finds that the IRS cannot Enforce a Summons compelling a taxpayer to testify when he properly invokes his Fifth Amendment Privilege against compelled self-incrimination.
Contact us online or call us at 480-429-3360 to arrange an appointment for a private consultation. Our office is open Monday through Friday from 9 am until 5 pm; evening and weekend appointments are available upon request. We are located in Kierland.