What are the steps to appeal a decision made by the tax authority (like the IRS or HMRC)?

In the US, you typically file a formal "protest" to the IRS Independent Office of Appeals within 30 days of receiving a letter. If that fails, you have 90 days to petition the US Tax Court before paying the tax. In the UK, you first ask HMRC for a "mandatory statutory review" of their decision. If you disagree with the review outcome, you can appeal to an independent tax tribunal, usually within 30 days.

Can a lawyer stop the tax authority from seizing my assets or garnishing wages?

Yes, but they must act fast. In the US, a lawyer can file for a "Collection Due Process" hearing, which legally pauses all seizure actions while the appeal is pending. They can also negotiate an Installment Agreement or prove "hardship" to place your account in "Currently Not Collectible" status. In the UK, lawyers negotiate a "Time to Pay" arrangement to stop enforcement agents (bailiffs) from visiting your property.

What is the burden of proof in a civil tax dispute?

In most civil cases, the burden is on you, the taxpayer. Unlike a criminal trial where you are innocent until proven guilty, in tax court, the government's calculation is presumed correct. You must prove they are wrong by a "preponderance of the evidence" (more likely than not). However, if the government accuses you of civil fraud, the burden shifts to them, and they must prove it by "clear and convincing evidence."

How does a lawyer negotiate an "Offer in Compromise" or settlement?

A lawyer calculates your "Reasonable Collection Potential" (RCP)—the specific number the government thinks it can squeeze out of you before your statute of limitations expires. They then argue that your assets are worth less than the government claims or that your future income is uncertain. In the US, the IRS accepted about 31% of these offers in 2023. Lawyers frame your offer to match the RCP exactly, preventing immediate rejection.

What constitutes criminal tax fraud and how does a lawyer defend against it?

Criminal fraud requires "willfulness." It is not just making a mistake; it is an intentional act to cheat, like keeping two sets of books or hiding income in a shell company. A lawyer's best defense is usually attacking that intent. They argue that you were negligent or sloppy, but not criminal. They often use the "good faith reliance" defense, proving you simply followed the bad advice of an accountant and didn't mean to break the law.

Can I be held personally liable for my company's unpaid payroll taxes?

Yes, this is one of the most dangerous areas of tax law. In the US, the "Trust Fund Recovery Penalty" allows the IRS to pierce the corporate veil and personally fine owners or officers 100% of the unpaid payroll taxes. In the UK, HMRC can issue "Personal Liability Notices" to transfer company debts to directors if they suspect fraud or neglect. Bankruptcy typically does not wipe out these specific debts.

How does the statute of limitations apply to old tax debts?

In the US, the IRS generally has 10 years to collect a tax debt from the date it was assessed. Once that date passes, the debt legally vanishes. In the UK, the rules are stricter; there is technically no time limit for HMRC to collect standard tax debts like Income Tax or VAT, meaning they do not become "statute barred" after 6 years like a credit card debt would.

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A general tax lawyer focuses on compliance and planning to prevent future problems, like structuring a deal to lower taxes. A tax litigation lawyer steps in after the fight has started. They specifically handle disputes in court, such as the US Tax Court or UK First-tier Tribunal. While a general lawyer writes contracts, a litigation lawyer writes briefs, cross-examines witnesses, and argues in front of a judge to defend you against an audit or fraud accusation.

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