Tax Disputes and Tax Litigation
Protecting Your Rights Through the Legal Process
When a dispute arises with the Revenue Department, the statutory sequence of steps and the time limits have a direct effect on your rights and on the options that remain open — the firm advises and acts through the correct procedure, from the appeal to the Commission of Appeal through to litigation in the Central Tax Court.
How tax disputes arise and how they are handled
A tax dispute usually begins when the assessment official issues a notice of tax assessment with which the taxpayer disagrees on the facts or on the law. The process for handling such a dispute follows a sequence of steps clearly prescribed by law: it starts with an appeal to the Commission of Appeal under the Revenue Code, and if the taxpayer still disagrees with the appeal decision, the matter may be taken further to the Central Tax Court.
The time limit at each stage has a direct effect on your rights. Missing the deadline for the appeal, or the deadline for filing a case in court, can extinguish those rights with no remedy. Analyzing the facts and setting the approach from the earliest stage is therefore essential.
Services in this category
The services in the tax disputes and litigation category are divided by stage of the process. Choosing the right service depends on the stage of the dispute that your matter has reached.
Appeals Against Tax Assessments
Advice on, and handling of, appeals against tax assessments under the Revenue Code, covering analysis of the facts, preserving your rights within the time limit, and assessing the obligation to pay tax while the appeal is pending.
- Taxpayers who have received a notice of tax assessment and disagree with the assessment
- Cases where the facts and the law need to be analyzed before deciding whether to appeal
- Cases where the appeal deadline is approaching and prompt action is needed
Tax Litigation in Court
Advice on, and handling of, proceedings in tax cases before the Central Tax Court, for matters that have been through the appeal process and are to be taken further in court.
- Taxpayers who have received an appeal decision and still have a legal objection
- Cases where the approach to, and the prospects of, litigating in court need to be analyzed
- Cases that require tax law expertise in the court proceedings
The firm’s role in the process
The firm’s services in this category focus on analyzing the facts and the law in order to set the correct approach at each stage. The firm’s role is to advise and to act within the scope that the law allows.
Time limits directly affect your rights
Analyzing the facts and setting the approach from the earliest stage preserves the options that are still open and reduces the risk that comes from missing a statutory deadline.
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