Ethics Credits Included:
A pre-recorded streaming VIDEO replay of the November 2015 webcast, What Every Virginia Lawyer Needs to Know About the IRS and the Virginia Department of Taxation.
Topics covered include:
- The business has failed owing payroll taxes, for which the “responsible officers” may be personally liable (the Trust Fund Recovery Penalty). Or income taxes for which the Virginia Department of Taxation imposes personal liability.
- The client owes personal income taxes for multiple years.
- Or, as often happens, the client has not even filed federal or state tax returns.
- The client needs to sell property encumbered with an IRS lien.
- The client is under IRS or Virginia audit.
- The client is in the middle of a divorce and you need tax clauses for the PSA.
- One spouse needs to file an “innocent spouse” claim or an “injured spouse claim.”
- Your client wants to file bankruptcy to “discharge” federal or state taxes.
- The client gets a penalty notice.
- Special cases: The client has one of those “foreign bank accounts” you have heard so much about.
Sooner or later, almost every Virginia lawyer has clients who run into, and up against, the IRS or the Virginia Department of Taxation.
The list goes on and on. Navigating all of this, including the snowstorm of IRS and Virginia tax notices, is not for the faint of heart. Can you file an “offer in compromise?” Should you? How do you get the best deal? What if your client owes both IRS and Virginia? What ethical rules apply when you represent a client before a tax agency?
Robert G. Nath
Robert G. Nath, PLLC
Robert Nath has concentrated for over 35 years in IRS and other tax matters. His practice focuses entirely on tax controversy matters. After clerking for a federal judge, Mr. Nath joined the Tax Division of the U.S. Department of Justice, where he tried civil tax cases and litigated cases of national impact. Since 1984, he has been in private practice, representing individual and entity taxpayers before the IRS and in court in tax collection, audit, and tax litigation matters. He advises corporations and individuals on corporate and tax controversy matters, and CPAs and attorneys on tax procedure and tax controversy matters. His practice includes general corporate matters and corporate tax issues.