TAX LAW
Tax disputes, litigation and criminal tax defense for individuals and businesses
A tax dispute can affect an individual’s finances, a business’s operations and an owner’s personal exposure at the same time. Based in San Francisco, RV Litigation Group PC assists individuals, business owners and entities throughout California with IRS and state tax controversies, litigation and criminal tax concerns. The starting point is the actual notice, the disputed issue and the next decision that must be made.
PRACTICE AREAS
Tax Law Services
IRS Audits & Appeals
Representation in federal examinations, disputed adjustments and administrative appeals.
California Tax Disputes
FTB, CDTFA and EDD assessments, protests and the appropriate state review process.
Tax Litigation & Appeals
Court-related strategy, evidence development and review of available tax litigation and appeal routes.
Criminal Tax Defense
Defense involving alleged tax evasion, false returns, employment-tax offenses and related investigations.
Tax Penalty Relief
Penalty review, supporting evidence, relief requests and administrative challenges.
Tax Liens, Levies & Collection Appeals
Lien and levy review, collection hearing requests and resolution options.
Payroll Tax Disputes
Employer payroll assessments, deposit disputes and trust fund penalty defense.
OUR APPROACH
One Dispute May Require More Than One Perspective
An agency may question a deduction, the treatment of a business transaction or a position taken on an individual return. The relevant evidence may sit across accounting files, contracts and communications. We work to connect that record to the legal issue and the available procedure.
Tax representation should distinguish an examination, an administrative appeal, a court case and a criminal investigation. Each calls for different decisions. Related federal and California matters also need coordinated attention without assuming that one response satisfies both agencies.
When allegations concern intentional misconduct, Criminal Tax Defense connects this practice with our White-Collar Defense work. The scope of representation is assessed in light of the client, the forum and the nature of the dispute.
THE PROCESS
How We Approach Your Matter
Review the notice and procedural history
Identify the agency, tax periods, proposed findings, existing submissions and any response or filing deadline.
Develop the facts and legal position
Organize the records and identify the disputed treatment, missing evidence and legal questions that drive the matter.
Choose the appropriate response
Assess the available audit response, protest, administrative appeal, litigation or defense route.
Evaluate resolution and next steps
Consider the consequences of proposed terms, remaining deadlines and any further review that may be available.
WHAT TO EXPECT
Important Points to Keep in View
Individuals and Businesses
The practice includes personal tax disputes as well as entity and owner-level matters.
The Notice Controls the Next Step
Different notices create different response obligations and review opportunities.
Preserve the Complete Record
Keep returns, supporting documents, agency correspondence and evidence of delivery.
Coordinate Related Matters
Federal, state and criminal issues may overlap while retaining separate procedures.
FEDERAL INCOME TAX
From Examination to a Disputed Adjustment
An audit examines the return and supporting information. A proposed adjustment explains changes the IRS believes should be made. Eligible disagreements may move to the Independent Office of Appeals through the required request process. These stages have different purposes and do not share a single response deadline.
For an individual or business, the record may include returns, accounting workpapers, contracts, invoices, bank activity and communications with the preparer. Counsel connects each document to the treatment in dispute and checks whether the agency’s position concerns income, a deduction, timing or a penalty. An accurate response addresses the request while considering scope and privilege; missing information should be identified honestly.
An IRS notice of deficiency requires separate attention to possible Tax Court review. Administrative discussions do not substitute for the required petition. A taxpayer who has already paid may need a different refund analysis, while a lien or levy presents collection questions. Explore IRS Audits & Appeals and Tax Litigation & Appeals.
Fictional example: a San Francisco restaurant owner
A restaurant owner in San Francisco, San Francisco County, receives proposed federal adjustments to expenses and bank deposits. Counsel compares source records with the return, separates factual discrepancies from legal disagreements, and evaluates eligibility for an Appeals request. A later notice with court rights is reviewed separately. This is an illustration, not a firm case or predicted result.
See IRS examination guidance and the Appeals request process.
START WITH THE NOTICE
Four Agencies, Different Procedures
A tax dispute should be organized by the agency, tax, notice and procedural stage. This comparison describes possible routes, not a single timetable or a promise that every route is available.
| Agency | Issue | Possible review route |
|---|---|---|
| IRS | Federal income and employment tax | Examination response and eligible IRS Appeals review; qualifying deficiency or collection cases may reach Tax Court. Refund litigation follows separate payment and claim requirements. |
| FTB | California income and franchise tax | Protest of an applicable proposed assessment, then eligible OTA appeal. Court refund proceedings require separate payment, exhaustion and timing analysis. |
| CDTFA | Sales and use tax | Petition for redetermination, applicable Appeals Bureau review and OTA appeal. Standard and jeopardy determinations require different treatment. |
| EDD / CUIAB | State employment and payroll tax | EDD audit or assessment; an applicable petition for reassessment or review goes to CUIAB. This is separate from the FTB/CDTFA appeal system. |
Keep the complete notice and envelope. Counsel checks the taxpayer named, affected periods, mailing or service facts, and any special rule before calculating a deadline. An audit conversation or settlement discussion should not be assumed to extend a required filing.
THE ISSUES THAT MATTER
Assessment, Collection and Personal Liability
Disputing the amount assessed is different from challenging a lien or levy or proposing payment terms. The record must show whether the disagreement concerns the tax treatment, the agency’s calculation, a penalty, financial ability to pay or collection procedure. Each may require a different response.
An owner’s personal exposure also needs separate analysis. In a payroll matter, actual responsibility and willfulness under the relevant statute matter; company ownership alone does not resolve the issue. Certain federal taxes are divisible for refund purposes, so the usual full-payment rule cannot be applied to every tax or penalty without checking the exception.
- Bring notices, returns, relevant workpapers, agency account records and proof of prior filings or payments.
- Identify any accountant or prior representative, related federal or state issue, and pending court matter.
- Preserve source records and communications. Missing documentation should be identified, not reconstructed as if it were original.
PRACTICAL CONTEXT
Fictional California Tax Examples
These fictional settings illustrate different disputes; they do not describe firm results or establish venue.
Hypothetical: Los Angeles County: sales-tax assessment
A retailer questions a CDTFA audit estimate. Counsel compares sales records, exemptions and the audit methodology, then evaluates the notice and available administrative review.
Hypothetical: Sonoma County: an owner receives an FTB notice
An individual receives a proposed income-tax adjustment related to a business transaction. Counsel reviews the individual and entity records and coordinates any related federal issue without assuming that one agency’s decision binds another.
OFFICIAL RESOURCES
Understand the Applicable Review Process
COMMON QUESTIONS
Frequently Asked Questions
Do you handle individual tax matters as well as business matters?
Yes. The tax practice includes disputes involving individuals, business owners and entities. We assess the particular notice, issues and representation needed rather than limiting the practice to one type of taxpayer.
Is tax litigation the same as an administrative appeal?
No. An administrative appeal asks an agency or administrative body to review a dispute. Litigation involves a court and its jurisdiction and filing rules. The available route depends on the tax, notice and procedural history.
What should I send when I receive a tax notice?
Begin with the complete notice, any stated deadline and a brief explanation of prior agency contact. Preserve the relevant returns and supporting records. The firm can identify what additional material is appropriate after an initial review.
Do all California tax appeals go to the Office of Tax Appeals?
No. Applicable FTB and CDTFA disputes can reach OTA through their respective procedures. EDD payroll-tax petitions use CUIAB. The notice and agency must be identified before selecting a review route.
Does a notice about an audit, assessment or collection mean I face criminal charges?
No. An audit, proposed assessment or collection notice is not itself a criminal charge. Allegations involving intentional conduct, criminal investigators or potential obstruction need a separate assessment of criminal exposure.
Discuss Your Tax Matter
Tell our legal team which agency contacted you, whether the matter concerns you or a business, and any pending deadline so we can assess the appropriate next step.
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