Business tax disputes can take all forms and sizes, and can involve complex litigation—business torts, contract disputes, business split ups, unfair practices, fraud and misrepresentation and a host of other claims. As success in these cases often turns on understanding the accounting and financial aspects of the case, individuals and businesses often retain Anderson & Jahde to handle their complex business and commercial litigation because of our experience in these areas. Our experienced tax attorneys practice before Federal courts and all Colorado State courts. If you have a business or commercial dispute, the attorneys at Anderson & Jahde are available to represent you in a variety of capacities:
- Tax Examinations & Audits
- Negotiations with IRS Appeals
- Tax Court Cases
- District Court Cases
- Protests before the Department of Revenue
Employment Tax Legal Specialists
Anderson & Jahde is a leading authority in the employment tax arena. Steve Anderson and Brian Huebsch have both taught Employment Tax in the Graduate Tax Program at the University of Denver and have helped untold numbers of taxpayers manage and resolve their employment tax disputes with federal, state, and local taxing authorities.
The tax attorneys at Anderson & Jahde understand how businesses can run into employment tax problems. During difficult economic times, businesses can find themselves unable to pay their creditors. Sometimes, they pay wages and suppliers rather than employment taxes. The decision might make business sense – if their employees and suppliers are not paid, the business will fail. Unfortunately, good business decisions can have devastating tax consequences, not just for the business, but for the individuals involved in the business, as well.
Owners, officers and other individuals can be personally liable under the Trust Fund Recovery Penalty of IRC § 6672. The Trust Fund Recovery Penalty generally applies to “responsible persons” who “willfully” fail to withhold and remit employment taxes to the IRS.
The IRS is aggressive in its investigation and enforcement of the Trust Fund Recovery Penalty. Once the IRS detects a failure to deposit, a Revenue Officer starts a collection case against the business and builds a case for personal liability under the Trust Fund Recovery Penalty. While the IRS usually informs individuals they could be liable for the Trust Fund Recovery Penalty, the path to liability can be difficult to discern. Business owners and officers should not risk dealing with the IRS without an experienced employment tax attorney.
The same is true when a taxing authority challenges a business’ classification of a worker as an independent contractor. The factors considered in these analyses are numerous and complicated. A simple slip of an uninformed tongue can make the difference between maintaining your characterization, or a potentially insurmountable tax liability. At Anderson & Jahde, we speak employment tax fluently to help you avoid these devastating effects.
If you have been contacted by the IRS, or state Department of Revenue or Labor, do not let their notices go ignored. Contact the experienced employment tax legal specialists at Anderson & Jahde now.
Sales & Use Tax Controversies
Compliance with Sales and Use Tax requirements is perhaps one of the most complicated compliance areas businesses face. In Colorado, there are over 70 home rule municipalities that impose their own sales and use taxes at over 20 rates. And the State of Colorado collects sales taxes for over 150 cities and over 50 counties that collectively have 27 tax rates.
In addition, Multi-State businesses face an array of compliance challenges that change from state to state, and between municipalities within those states. With the internet developing as a major source of business sales and revenue, small businesses that once only sold on “main street” and paid Sales and Use taxes to a few taxing authorities within their state might now be required to file and pay taxes in a variety of states. For years, states have attempted to stretch the boundaries of their authority to businesses outside their state lines through “Nexis” audits, looking for those businesses to bear the brunt of the taxes lost because of internet sales.
And following the Supreme Court’s decision in Wayfair vs. South Dakota, more and more states are revising their laws to bring within their net sales from out-of-state vendors selling over the internet. Having followed these developments over the years, the attorneys at Anderson & Jahde are uniquely situated to assist you in determining what jurisdictions can impose an obligation on you before it becomes a problem.
The tax attorneys at Anderson & Jahde, including Sales and Use Tax professors and teachers, represent businesses in all manners of sales and use tax issues. We can help you navigate this complex area of the law.
Business Tax Liens & Levies
When a business is delinquent in Federal or State Tax payments, it is faced with potential liens, levies and garnishments that could stop it in its tracks. When these issues arise, our tax attorneys can assist in resolving the debt. Our tax litigation attorneys represent clients before state and federal tax authorities and regularly secure collection alternatives that enable our clients to fulfill their tax obligations with minimal impact on ongoing operations. Depending on the taxes owed, the age of the liability and the taxpayer’s ability to pay, the options include, installment agreements, offers in compromise, bankruptcy, and placing the debt in “Currently not Collectible” status.