Kevin Mark Klughart

PhD, PE, JD, MIP, LLM

Patent Attorney / Engineer

 

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Tax Law Timeline

 

The timeline associated with resolving tax disputes with the IRS can be generally depicted visually using the following flowchart:

The general timeline above provides for a "YOU ARE HERE" which is the general point at which taxpayers contact an attorney to aid with the IRS.   However, it should be noted that several administrative options exist BEFORE the Statutory Notice of Deficiency is issued by the IRS.  It is at this point that the taxpayer has the maximum number of inexpensive options to deal with any conflict with the IRS.

Note also the right side of the flowchart which details the litigation options with the IRS should the dispute be unresolved after the Statutory Notice of Deficiency is issued.  Of particular interest to most taxpayers are the requirements for payment of the tax (or a deposit in the nature of a cash bond) iin order to obtain a jury trial in federal district court.  All other options available to the taxpayer do not permit a jury trial determination of the facts, and are solely bench trials.  The venue of tax court is useful to many clients who do not wish to pay the tax before litigating the matter with the IRS, but suffers from the drawback that no jury trial is permitted in this venue.

 

Contact Information:

Kevin Mark Klughart

Registered Patent Attorney, USPTO

3825 Leisure Lane, Denton, TX 76210-5589

tel: 800-353-1211 / 940-320-0580  -  fax 940-320-0581

Kevin@Klughart.com   email  -  web    www.Klughart.com

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