If you are involved in federal tax controversy, that could potentially lead to court, you need to hire an experienced attorney immediately to represent your matter. You should speak with Frey Law Firm to work towards a successful resolution regarding your IRS tax lien, tax levy, collections, employment, international or criminal tax matter.

Mr. Frey represents clients in civil and criminal litigation before the U.S. Tax Court, and state courts. Mr. Frey is committed to serving the Houston community and surrounding areas in domestic and international tax law matters using his expertise and proven methods to develop the tax strategies to meet every client's needs. Every tax matter is unique and he is dedicated to tailoring a strategic plan for each individual client. If a successful outcome through negotiations with the IRS cannot be reached, taxpayers are given the opportunity to litigate their case in federal court.

IRS civil tax litigation may be conducted in one of four courts:

• Computer Scoring – Some returns are selected for examination on the basis of computer scoring. Computer programs give each return numeric “scores”. The Discriminant Function System (DIF) score rates the potential for change, based on past IRS experience with similar returns. The Unreported Income DIF (UIDIF) score rates the return for the potential of unreported income. IRS personnel screen the highest-scoring returns, selecting some for audit and identifying the items on these returns that are most likely to need review.
• U.S. Tax Court — this is the most popular court for taxpayers to bring their matter to because you do not need to prepay the assessed tax liability to appear in this court. Judges in this court are proficient in the field of tax law.
• U.S. District Court — this is the only tax trial forum in which a jury may be used. Because civil tax cases only make up a small portion of the district court’s docket, the judges are rarely tax experts. Taxpayers must exhaust all other options and pay the assessed tax liability in order to appear in U.S. District Court.
• U.S. Bankruptcy Court — if the taxpayer has filed for Chapter 7 (liquidations), Chapter 11 (reorganizations) or Chapter 13 (adjustments of debts for individuals with regular income) bankruptcy, then the option to go to Bankruptcy Court is available. The Bankruptcy Court may be favorable toward the taxpayer because its concerns are rehabilitating the debtor and saving their assets for private unsecured creditors.

Regardless of where you are in your IRS tax controversy, Frey Law Firm will be there to lead you through this difficult process by tailoring a strategy for your specific needs to achieve the best possible outcome.

If you are facing tax issues, Our Firm is Your Solution. Frey Law Firm is here to help you under the guidance of Nicholas Frey. Contact us today for your free initial consultation.