Nationwide Tax Representation for Individuals and Businesses

Facing tax issues can be overwhelming and stressful, especially when dealing with the IRS. That’s where I come in—offering trusted, nationwide, and highly personalized representation to help you navigate complex tax challenges with confidence.

With decades of experience in tax law, I provide effective, attentive, and individualized representation—handling your case from start to finish without passing you off to associates or paralegals.

I offer remote consultations and representation nationwide, making expert legal help accessible wherever you are. Get started with a free 15-minute consultation and find peace of mind knowing you have a dedicated advocate on your side.

Facing an IRS audit as a Real Estate Professional can be daunting. I guide real estate professionals through IRS audits to minimize potential liabilities. I understand that real estate is a challenging business. My representation of Real Estate Pros is backed by years of experience as a commercial real estate mortgage underwriter and outside counsel to commercial real estate lenders. I’ve written about real estate leasing, taxation of real estate leases, short-term rentals, and depreciation. I am currently revising the chapter on real property assessments and appeals for Maryland Taxes, published by the Bar’s Taxation Law Section. From meticulous document preparation to skilled representation, I’m here to protect your interests and help you achieve a favorable outcome. Don’t face the IRS alone!

Tax Debt after Marriage | Injured Spouse Relief

Injured Spouse Relief may protect a spouse filing jointly from liability for tax debt the other spouse incurred prior to marriage. When a joint tax return is filed, and one spouse has outstanding tax liabilities incurred prior to the marriage, the IRS may seize the couple’s entire refund to satisfy those debts, even if the other spouse is not responsible for the taxes owed. Injured Spouse Relief, available under Internal Revenue Code Section 6402, offers a solution for this situation by allowing the injured spouse to reclaim their portion of the joint tax refund. I can help an injured spouse demonstrate separate income, deductions, and tax payments, so the IRS will allocate the appropriate portion of the refund.

Tax Debt After Divorce | Innocent Spouse Relief

Relief for tax debt after divorce may be available under Section 6015 of the Internal Revenue Code (“IRC”). Known as “Innocent Spouse Relief,” Section 6015 offers protection to individuals who can demonstrate their “innocence” in the event of an erroneous or fraudulent tax return. The statute provides eligible taxpayers with a pathway for severing joint liability for unpaid taxes attributable to their partner. By filing an Innocent Spouse petition, individuals can present evidence to demonstrate that they should not be liable for the tax deficiencies caused by their spouse’s actions or omissions.

This statute acknowledges the importance of fairness and recognizes that it would be unjust to hold an innocent spouse accountable for tax obligations resulting from the actions of their spouse or former spouse. Through the Innocent Spouse Relief provision, individuals can request relief from joint liability and potentially be relieved of the associated tax burdens.

Many innocent spouse petitions are unsuccessful, so it is crucial for individuals facing this situation to understand their rights and responsibilities. Consulting with a tax professional is important for navigating the innocent spouse relief process effectively. I compiled the Innocent Spouse Organizer for use in training attorneys to handle innocent spouse cases for Maryland Volunteer Legal Services, and can help you understand your options. Call for your free 15-minute consultation.

Inability to Pay Tax Debt | Offers in Compromise

The Internal Revenue Service has the authority to consider and accept an Offer in Compromise (“OIC”) as a means of resolving a taxpayer’s outstanding tax liabilities. This power is derived from the provisions outlined in Section 7122 of the Internal Revenue Code.

Section 7122 grants the IRS the discretion to enter into an OIC, which is a settlement agreement between the taxpayer and the IRS. Through this arrangement, eligible taxpayers can propose to pay a reduced amount to settle their tax debt, taking into account their financial situation, income, expenses, and assets.

By accepting an OIC, the IRS demonstrates its willingness to work with taxpayers who are facing financial hardships and may not have the means to pay their entire tax debt. This provision aims to provide a viable solution for taxpayers burdened by overwhelming tax liabilities, allowing them to settle their debts for a compromised amount.

It is essential for individuals considering an OIC to understand the specific criteria and requirements set forth by the IRS. I offer professional advice and guidance to help you navigate the OIC process and increase the chances of a successful resolution. The Internal Revenue Service (IRS) has the power to enforce tax collection by seizing assets and garnishing wages. These actions, known as levies and garnishments, are authorized under Section 6331 of the Internal Revenue Code (“IRC”). A “levy” allows the IRS to take possession of a taxpayer’s property, including bank accounts, real estate, vehicles, and other assets, in order to […]

IRS Collections | Levies and garnishments

The Internal Revenue Service (IRS) has the power to enforce tax collection by seizing assets and garnishing wages. These actions, known as levies and garnishments, are authorized under Section 6331 of the Internal Revenue Code (“IRC”).

A “levy” allows the IRS to take possession of a taxpayer’s property, including bank accounts, real estate, vehicles, and other assets, in order to satisfy outstanding tax debts. This powerful tool enables the IRS to collect the funds necessary to settle tax liabilities.

Section 6331 also authorizes the IRS to levy, or “garnish” a taxpayer’s wages, salaries, and other income sources. Section 6331 establishes the framework for wage garnishment, allowing the IRS to withhold a portion of a taxpayer’s earnings to cover their outstanding tax obligations.

It is important for taxpayers to understand the implications of this statute and take proactive measures to address any tax debts they may have. Seeking guidance from a qualified tax professional is an important step in managing tax liabilities and mitigating the risk of levies and garnishments. If you’re subject to a levy or garnishment, I can offer professional advice to explore options such as installment agreements or offers in compromise.