OUR CIVIL TAX LITIGATION EXPERIENCE
Experience Counts; Silver Law PLC Has It
With more than 80 years of combined legal experience, our attorneys at Silver Law PLC have litigated a variety of civil tax issues, including:
- Successfully suppressing the use of wiretap evidence in a civil tax case, resulting in the abatement of a tax assessment on wagering income.
- Obtaining abatement of an income tax assessment when the IRS failed to issue a notice of deficiency following termination of the taxpayer’s taxable year and the seizure of cash.
- Obtaining an opinion from the Arizona Supreme Court that court reporters who provide their services to attorneys are independent contractors and not employees of the firms that act as booking agents and handle billings for the reporters.
- Obtaining a substance over form decision from the United States Tax Court recognizing for tax purposes a sale/lease-back of computer equipment involving the Greyhound Corp.
- Successfully litigating in the United States Tax Court the IRS’s disallowance of the pass through of the investment tax credit to a national trailer rental company (U-haul) that sold its equipment to private owners who then leased the equipment back to U-Haul under a sale/leaseback arrangement.
- Obtaining refunds of federal and state income taxes paid by corporate officers in connection with stock options issued to them for the performance of services by establishing that the restricted options had no determinable fair market value.
- In a case of first impression, the United States Tax Court and the Ninth Circuit Court of Appeals departed from existing authority, held that Amerco and its wholly owned subsidiaries were separate economic entities and that insurance premiums paid by the parent and its subsidiaries to the captive insurer were deductible.
- Successfully litigating a captive insurance case for Amerco, the holding company of the U-Haul Rental System
- In a number of different fact situations, obtained innocent spouse relief for a spouse from income tax liability arising from the filing of joint income tax returns.
- Represented a life insurance company litigating its claim for the recovery of income taxes paid in connection with a reinsurance transaction with another insurer. The principal issue included whether the reinsurer’s income in an assumption reinsurance transaction includes the intangible value of the block of insurance policies acquired; whether the excess of reserve liability over tangible assets received was the assuming company’s cost in acquiring the policies, which had to be amortized over the life of the policies; and whether the assuming company’s income had to be adjusted to include the revaluation of reserves.
- Obtaining the total abatement of a jeopardy assessment of over $1 million through litigation in the United States District Court.
- Appointed as special tax counsel by the United States Bankruptcy Court in several cases to resolve tax liability disputes with the Internal Revenue Service.
- In a number of different fact situations, obtained the return of monies forfeited by the government in connection with cash deposits to bank accounts which the IRS alleged were structured to avoid the currency transaction report requirements.