IRS Dispute Lawyers in Burbank
Retaining a skilled Burbank IRS dispute lawyer protects your assets from federal tax liens, wage garnishments, and aggressive revenue officer enforcement. Experienced tax advocates frequently resolve tax liabilities through out-of-court administrative settlements, Collection Due Process hearings, and installment arrangements. Browse our verified directory below to schedule an initial consultation with an established Los Angeles County tax attorney.
Husband Law: B. Paul Husband - Burbank, CA
Defense Tax Partners - Burbank, CA
US Tax Shield - Burbank, CA
Defending Against Federal Tax Enforcement in Burbank
Burbank taxpayers dealing with the Internal Revenue Service face distinct financial and legal risks. From freelancers, writers, and entertainment crew members in the Rancho and Media Districts to small business owners operating along San Fernando Boulevard, receiving an IRS notice can jeopardize personal bank accounts, business cash flow, and professional licenses. When IRS revenue officers or automated collection systems initiate levies, immediate legal intervention is critical to protect your assets.
Federal tax enforcement affecting Burbank is overseen by IRS local field offices in Glendale and downtown Los Angeles. Judicial challenges and appeals that cannot be settled administratively fall within the jurisdiction of the United States Tax Court, which convenes trial sessions at the Edward R. Roybal Federal Building and U.S. Courthouse in Los Angeles, or the United States District Court for the Central District of California.
A local Burbank IRS dispute attorney acts as an authoritative buffer between you and federal agents. Retaining legal counsel ensures that all communications are handled through formal channels, invoking taxpayer protections under the Taxpayer Bill of Rights and exploring debt resolution avenues such as Offers in Compromise, Currently Not Collectible (CNC) status, and penalty abatement.
IRS Controversy Representation Tiers & Cost Framework
| Case Scenario | Fee Structure | Estimated Cost (USD) | Key Cost Determinants |
|---|---|---|---|
| Collection Due Process (CDP) Hearing & Levy Release | Flat Fee or Hourly | $3,500 - $7,500 | Urgency of active bank levy or wage garnishment, Form 12153 filing timeline, revenue officer involvement. |
| Offer in Compromise (OIC) & Doubt as to Collectibility | Flat Fee / Retainer | $4,500 - $12,500 | Asset valuation, business entity disclosures, Form 433-A/B financial verification. |
| Trust Fund Recovery Penalty (TFRP) Defense | Hourly ($450 - $750/hr) | $6,000 - $18,000 | Payroll tax liability amounts, corporate officer liability analysis, Form 4180 interview representation. |
| U.S. Tax Court Deficiency Litigation | Hourly Retainer ($500 - $900/hr) | $12,000 - $35,000+ | Number of tax years challenged, complex legal questions, pre-trial stipulations, trial presentation. |
Critical Legal Deadlines & Federal Tax Statutes
Navigating federal tax controversy requires strict compliance with federal statutory deadlines codified in the Internal Revenue Code:
Under 26 U.S. Code § 6213, taxpayers have exactly 90 days from the date on a Notice of Deficiency to file a petition with the U.S. Tax Court. This deadline cannot be extended by IRS agents or federal judges. Upon receiving a Final Notice of Intent to Levy, taxpayers must file Form 12153 within 30 days pursuant to 26 U.S. Code § 6330 to preserve their right to a Collection Due Process hearing and subsequent judicial review.
The IRS generally has three years from the date a tax return is filed to assess additional taxes under 26 U.S. Code § 6501, expanding to six years if more than 25% of gross income is omitted. The statutory period for the IRS to collect assessed federal taxes is ten years from the assessment date under 26 U.S. Code § 6502. Furthermore, responsible individuals who willfully fail to collect and remit payroll taxes face direct personal liability under 26 U.S. Code § 6672.
Small Claims Court Restrictions vs. Federal Tax Controversy Counsel
California Small Claims Courts are restricted to monetary controversies under $12,500 for natural persons as specified in Cal. Civ. Proc. Code § 116.221. Furthermore, California law explicitly bars attorney representation during small claims trials under Cal. Civ. Proc. Code § 116.530. However, small claims courts have no legal mechanism or subject matter jurisdiction to resolve IRS disputes. Under the federal Anti-Injunction Act codified in 26 U.S. Code § 7421, state courts cannot restrain the assessment or collection of federal taxes.
Attempting to resolve federal tax issues through municipal or state small claims venues is legally impossible. When facing IRS asset seizures, wage garnishments, or passport revocations under federal law, taxpayers require formal representation by an attorney authorized to practice before the IRS and admitted to the U.S. Tax Court. A dedicated tax lawyer can halt enforcement through administrative appeals, challenge erroneous audit findings, and safeguard your financial future.
Red Flags When Hiring an IRS Dispute Attorney in Burbank
- National telemarketing firms promising instant debt forgiveness: Advertisements claiming to settle tax debts for pennies on the dollar often come from non-attorney sales outfits that charge exorbitant fees without ever submitting viable documentation.
- Failure to assess Reasonable Collection Potential (RCP): Any practitioner proposing an Offer in Compromise without meticulously evaluating your monthly cash flow and equity in assets under IRS formulas is setting you up for rejection.
- Representatives lacking U.S. Tax Court admission: Enrolled agents and general accountants cannot file petitions or represent you in U.S. Tax Court if administrative negotiations fail.
- Pressure to sign blank forms: Ethical attorneys never request signatures on blank power-of-attorney forms or incomplete financial statement questionnaires.
Frequently Asked Questions
What is a Collection Due Process (CDP) hearing and why is it important?
A Collection Due Process (CDP) hearing is an administrative appeal that halts IRS collection actions, including levies and liens. Filing for a CDP hearing within the 30-day statutory window allows your attorney to propose collection alternatives, such as an installment plan or Offer in Compromise, before an independent settlement officer, with the right to appeal to the U.S. Tax Court if necessary.
Can the IRS seize my business bank account in Burbank?
Yes. If unpaid federal taxes remain unresolved, the IRS can issue a Notice of Levy to financial institutions. Banks are legally required to freeze funds up to the delinquent amount for 21 days before transmitting the money to the IRS. Immediate legal representation is essential during this 21-day holding period to seek a levy release.
How does an Offer in Compromise work for federal tax debts?
An Offer in Compromise (OIC) allows qualifying taxpayers to settle their tax liability for less than the full amount owed. The IRS approves an offer when the proposed sum represents the maximum amount the agency can reasonably expect to collect within a specific period, evaluated based on income, living expenses, and net asset equity.
What is the Trust Fund Recovery Penalty (TFRP)?
The Trust Fund Recovery Penalty is a personal assessment against individuals deemed responsible for collecting and remitting employee payroll taxes who willfully fail to do so. This penalty pierces corporate protections and makes corporate directors, officers, or managing members individually liable for the unpaid trust fund portion.
Can a tax attorney prevent the IRS from revoking my passport?
Yes. Under federal law, the IRS can certify seriously delinquent tax debt to the State Department to deny or revoke a passport. A tax attorney can reverse or prevent this certification by placing your account into an approved installment agreement, submitting an Offer in Compromise, or demonstrating economic hardship under Currently Not Collectible status.