Tax Controversy and Litigation
- Holland & Knight's Tax Controversy and Litigation Team has more than a half-century of experience representing businesses and individuals in tax disputes at the federal, state and local levels.
- Members of our team have served in significant leadership and field-level positions in the private sector and government, including the U.S. Department of the Treasury, Internal Revenue Service (IRS) and U.S. Department of Justice (DOJ).
- We attempt to resolve disputes outside of litigation but, if litigation is determined to be in our client's best interest, we are forceful advocates and will vigorously defend our client.
At Holland & Knight, we have a nationwide network of tax controversy and tax litigation attorneys. We represent various types of domestic and foreign taxpayers, including individuals, businesses of all sizes and types, tax-exempt entities, trustees and executors, and Native American tribes.
Our team represents clients before federal and state taxing authorities, with the objective of resolving disputes prior to litigation. At times, litigation is unavoidable or in the client's best interest. We have substantial experience litigating tax cases across the country in state and federal courts, including the U.S. Tax Court, U.S. Court of Federal Claims, U.S. District Courts and U.S. Circuit Courts of Appeals.
Holland & Knight's tax controversy and litigation attorneys have strong relationships with auditors, tax officials and public officials throughout the United States. We also work closely with tax directors, chief financial officers (CFOs), accountants and outside auditors to ensure that our clients are thoroughly and zealously defended during the audit and litigation process.
Comprehensive Tax Controversy and Litigation Services
In addition to strategic proficiency, we have particular substantive tax knowledge in a variety of areas, including:
- Report of Foreign Bank and Financial Accounts (FBAR), Foreign Account Tax Compliance Act (FATCA) and international tax issues
- Income tax disputes
- Transfer pricing disputes
- Employment tax liabilities
- Estate and gift tax valuation disputes
- Tax collection disputes
- Collection Due Process (CDP) disputes
- Taxation of Native American tribal governments and their entities
- Tax-exempt disputes
While our history in the successful resolution of tax disputes runs deep, more recent examples of our representation include:
- Seeking a $3 million-plus refund after successfully settling litigation between beneficiaries and a judicial modification of a trust
- Litigating on foreign tax credit (FTC) for taxes paid in France on French source income on behalf of a dual citizen, resulting in IRS conceding the issue
- Defending a dual national client against a $16 million IRS FBAR penalty
- Successfully negotiated a 94 percent reduction in a client's tax liability, including elimination of all accuracy-related penalties
- Successfully represented a client through the appeal of IRS penalties, income tax adjustments and receipt of $200,000 in refunds to which he was entitled
- Representing a client through income tax examination, which resulted in penalties totaling nearly $1 million being assessed; successfully appealed the examination to have the penalties reduced to $15,000
- Working with IRS to achieve a closing agreement under which a tribe modified its retirement plan to come into compliance with the Internal Revenue Code
- Advising tribe through an IRS audit of its employment tax and backup withholding obligations
- Representation of U.S. corporation with approximately a dozen unreported foreign subsidiaries in voluntary disclosure matter, resulting in reduction of $2 million in penalty exposure
- Resolved multiyear IRS examination involving a disallowed business bad debt deduction resulting in a 90 percent concession in taxpayer's favor
- Litigated multiple U.S. Tax Court and U.S. Court of Appeals cases involving U.S. Virgin Islands residency issues
- Represented taxpayers in collection actions in U.S. District Court
- Represented Swiss-based banks with respect to Category 2 (non-prosecution agreements) and Category 3 (non-target letters) commitments under the Swiss Bank Program
- Represented taxpayers in U.S. federal tax compliance programs, including IRS' Voluntary Disclosure Practice, Streamlined Filing Compliance Procedures and other remediation options