The litigation practice of Antley & Lopez LLP handles tax controversy, will contest, estate, trust and inheritance matters. Our attorneys represent clients in all stages of tax controversy, from pre-controversy planning through examination and administrative proceedings and – if necessary — into trial and appeal. We have more than 18 years of litigation experience with significant experience in valuation disputes in the United States Tax Court and the United States Court of Federal Claims.
In the areas of will, estate, trust and inheritance, Antley & Lopez LLP offers a legal team that combines seasoned litigation experience with expertise in sophisticated will and trust preparation and administration of complex estates and trusts. This breadth of experience permits the firm’s attorneys to see the “big picture” and to build a comprehensive and tax-sensitive legal strategy for resolving controversies. Whether you need legal counsel to assist in resolving an inheritance controversy arising during probate, understanding your rights as a beneficiary, or navigating the complexities of an estate or trust dispute, our attorneys have the experience and knowledge to bring effective representation to your case.
Through the early involvement of effective legal counsel, many disputes can be resolved without litigation by employing pre-litigation tools familiar to an experienced litigator, including negotiation, mediation, arbitration and, where available, administrative appeal. While these early resolution mechanisms are typically less formal than a court proceeding, compiling all relevant facts and preparing a persuasive and legally sound presentation are critical elements of obtaining a favorable resolution. Having access to experienced counsel at this stage is imperative.
Similarly, in tax audits and related proceedings, there are specialized informal and formal approaches available to resolve a controversy prior to litigation. These range from working with legal counsel to actively manage a tax examination to the more formal approach of filing an administrative appeal from the findings of the IRS or a state taxing authority. There are also many potential pitfalls in tax controversies for a taxpayer lacking effective counsel. For example, rights to challenge a taxing authority’s determinations are often lost when a taxpayer is unaware of the deadlines associated with pursuing those legal challenges. Even timely responses to a taxing authority’s information requests in an administrative examination can significantly limit a taxpayer’s claims for refund or defenses to collection available in later proceedings. A seasoned tax litigator can provide significant guidance from the beginning of the examination process. In exam, we can also help you evaluate whether a tax position lends itself to resolution through filing a request for a technical advice memorandum (TAM) with the IRS Office of Chief Counsel. Sometimes tax disputes can be avoided altogether by seeking a private letter ruling (PLR) from the IRS Office of Chief Counsel—an area in which our experienced attorneys can help you put your best foot forward.
Pursuing your position early and proactively with experienced legal counsel can often lessen the overall cost of a controversy and improve the likelihood of a desirable resolution. Negotiation, mediation, arbitration and administrative appeal can also prove effective tools to lessen the disruption to your business and personal livelihood. Another advantage to early engagement of effective counsel is the guidance that seasoned litigation counsel can offer toward developing and preserving the record and avoiding waivers of privilege should it later become necessary to present your position in an administrative appeal or court proceeding. If less formal dispute resolution procedures do not produce satisfactory results, our attorneys are able to represent you at all levels of the judicial system in Washington, D.C., Maryland or Virginia, as well as in the United States Tax Court and the United States Court of Federal Claims.
If you would like additional information or a consultation on your particular situation, please contact us.
