Helping Business and Individuals in Southern California with Tax Audits, Tax Liability and other Taxation Matters
Patrick E. McGinnis is a highly experienced tax attorney serving clients in Los Angeles, Orange County and beyond in all California and federal tax law matters, including negotiating offers in compromise, providing quality representation in a variety of tax audits and tax court appeals, challenging the imposition of a trust fund recovery penalty, and helping to resolve a host of other tax law issues. Below is a brief overview of some of our main areas of practice.
Offers in Compromise
In situations where the tax liability is questionable or where collection of the tax would be unfair or create an undue hardship on the taxpayer, it is often possible to negotiate an offer in compromise with the taxing authority, where the agency accepts something less than the assessed amount as satisfaction of the liability. Patrick McGinnis is experienced in negotiating offers in compromise with the IRS as well as at the state level in California, where the process is typically much more intensive and requires frequent contact and interaction with agency representatives.
If an acceptable offer in compromise cannot be negotiated, we may still be able to help by negotiating a reasonable installment payment plan or other agreement.
Tax Audit Representation
Patrick E. McGinnis provides knowledgeable, effective audit defense before a variety of tax courts and agencies, including EDD Payroll Tax Audit Appeals and California Sales Tax Audits and Appeals. Having a thorough understanding of the tax laws and knowing how to provide the proper documentation are crucial to prevailing in any correspondence audit, office or field audit, or appeal.
Trust Fund Recovery Penalty
As an employer, you hold your employee’s money in trust from the time it is owed until the appropriate federal tax amount is deposited. When the IRS or California tax authorities believe there has been a willful failure to collect or pay employment taxes, they may assess a penalty on the employer or the officers of the company. To successfully apply this penalty in the face of a legal challenge, the government must be able to show that the duty to pay employment taxes was intentionally disregarded, or that you were “plainly indifferent” to this obligation. When this is not the case, Patrick E. McGinnis is a strong advocate working to show that the TFRP should not be assessed.
Tax court litigation involving allegations of fraud or other tax controversy
Tax law is one of the most intricate and complex areas of the law, and allegations of fraud or other misconduct often rest on highly technical and complicated distinctions. Understanding the difference between legal tax avoidance and unlawful tax evasion, or between negligent mistakes and knowing, willful false filings, is crucial to providing a strong, successful defense in court. Patrick McGinnis understands these distinctions and knows how to prepare and deliver a persuasive case that adequately represents your interests.
Get Help Today with any California or Federal Tax Law Matter
Patrick E. McGinnis, Attorney at Law, offers advice and representation in all of these areas and more, including:
- Estate tax audits, problems and appeals
- California residency issues
- Wrongful disclosure of tax information
- Foreign bank accounts and assets
For sound legal advice and effective assistance in any federal or California tax matter in Los Angeles, Orange County, Riverside or San Bernardino, call Patrick E. McGinnis, Attorney at Law, at 310-277-4285 for a free consultation on your legal tax issue.