Tax Litigation

Maryland and D.C. Tax Problem Lawyers

Individual and Corporate Tax Advice and Litigation

The Law Office of DeCaro & Howell provides sophisticated legal counsel and effective representation in all tax law matters. We have helped clients substantially reduce their tax burdens and avoid IRS penalties in personal or corporate tax controversies.

Our firm represents individuals, corporate officers and family-owned businesses in southern Maryland, northern Virginia and the Washington, D.C. metro area. Arrange a consultation at 301-464-1400.

Eminently Qualified for Tax Litigation

Founding partner Thomas F. DeCaro Jr. is a former IRS tax law specialist, a Certified Public Accountant, and worked for the Department of Justice, Tax Division. Firm partner Marla Howell also has extensive experience in tax litigation.

Clients are served directly by these knowledgeable attorneys, not a junior associate. We practice in Tax Court, but work to negotiate favorable out-of-court resolutions. On behalf of clients owing substantial taxes, we have routinely reduced their tax obligations to cents on the dollar. Even in cases involving over $1 million in corporate payroll tax liabilities, we have secured settlements for as little as $10,000 or $30,000. Of course, the settlement we are able to reach with the IRS is directly related to the facts of the individual case history.

Our tax litigation practice includes:

• Challenging the trust fund recovery penalty (also known as the 100 percent penalty, 6672 penalty or civil penalty) against responsible persons for the corporation's failure to pay withholding taxes.
• Individual income tax controversies
• Advising businesses on preventing IRS problems through proper corporate tax preparation and W-2, 940, and 941 filings

Offers in Compromise and other Solutions

DeCaro & Howell understands the tax code and where tax officers are willing to negotiate. We work to prove:

• Doubt as to collectability — We submit the necessary documentation to demonstrate to the IRS that our client does not have the assets to satisfy the tax debt. We negotiate offers in compromise to pay a feasible amount, perhaps by installment agreements.
• Doubt as to liability — We have successfully raised defenses to the initial assessment of taxes, resulting in eliminating or greatly reducing the client's tax burden.

Bankruptcy is the best or only option in some cases. We advise businesses or individuals on which taxes are dischargeable and whether to file. Even if taxes are not discharged, bankruptcy stops the accrual of additional IRS penalties or interest.

Contact our office in Upper Marlboro, Maryland at 301-464-1400 to arrange a consultation. We are confident that we can achieve a favorable solution, even if the deadline has passed to formally object to a tax obligation.