Lapekas Law - Miami, FL
Lapekas Law is a premier Miami boutique tax controversy practice founded by former IRS Senior Attorney Karen J. Lapekas, providing elite US Tax Court litigation, IRS audit defense, and federal tax debt resolution across Florida and nationwide.
Elite Federal Tax Controversy and IRS Defense Counsel in Miami
Confronting the Internal Revenue Service requires an exceptional mastery of federal procedural rules, tax code complexities, and courtroom strategy. Lapekas Law, P.A. is an acclaimed tax litigation boutique based at the SunTrust International Center on Southeast 3rd Avenue in Miami, Florida. Established in 2013, the firm was founded by principal attorney Karen J. Lapekas, who is board certified in tax law by the Florida Bar-an elite distinction achieved by fewer than two hundred lawyers statewide. Prior to founding the practice, attorney Lapekas served for years as a senior attorney with the IRS Office of Chief Counsel in Miami and as a Special Assistant United States Attorney for the Department of Justice, where she acted as lead counsel on more than one hundred seventy cases before the United States Tax Court. Today, she also serves as an Adjunct Professor of Law at the University of Miami School of Law, teaching Federal Tax Practice and Procedure. When business owners, entrepreneurs, and high-net-worth individuals need to hire a lawyer to defend against federal tax assessments, Lapekas Law provides unmatched insight gained from litigating directly on behalf of the government.
United States Tax Court Litigation and Judicial Appeals
Receiving an IRS Statutory Notice of Deficiency gives a taxpayer a strict ninety-day window to file a petition before the United States Tax Court. Missing this jurisdictional deadline forfeits the right to contest the alleged deficiency without paying the tax in full upfront. As an elected fellow of the American College of Tax Counsel and Chair of the South Florida Tax Litigation Association, Karen Lapekas possesses rare depth in federal tax courtroom procedure. She represents individuals, corporations, partnerships, and estates in contentious tax disputes throughout Florida and across all fifty states. From drafting formal Tax Court petitions and engaging in settlement conferences with IRS Appeals to conducting full trials before federal tax judges, the firm fights aggressively to eliminate unsubstantiated tax adjustments and penalties.
Examination Audits and Independent Appeals Representation
When an IRS correspondence, office, or field examination commences, unguided taxpayer disclosures can inadvertently expand the scope of the inquiry. Lapekas Law assumes full management of audit proceedings, acting as the primary buffer between taxpayers and revenue agents. The firm reviews financial ledgers, organizes evidentiary substantiation, and responds systematically to Information Document Requests. If an examining agent issues an adverse revenue report, attorney Lapekas files formal administrative protests, presenting persuasive legal authority before the IRS Independent Office of Appeals to resolve disputes without courtroom litigation.
Trust Fund Recovery Penalties and Tax Collection Defense
The IRS pursues business owners, corporate officers, and check-signers personally for unpaid payroll withholding taxes under the trust fund recovery penalty statute. The firm vigorously defends clients during Section 4180 interviews, demonstrating a lack of willfulness or responsible person status to shield personal assets from government seizure. For individuals facing crippling back taxes, the firm analyzes Collection Statute Expiration Dates, challenges unlawful bank levies and wage garnishments, and negotiates binding installment agreements or offers in compromise. The firm also defends clients in Florida Department of Revenue sales and use tax audits.
Recognized Integrity and Scheduling a Consultation
Recognized with the American Bar Association 2022 Janet Spragens Pro Bono Award and serving as President of the Board of Directors for Legal Services of Greater Miami, attorney Lapekas is renowned for her legal ethics and client advocacy. The firm operates with transparent hourly and flat-fee retainers, ensuring clients receive honest assessments without false promises. Taxpayers seeking to find an attorney for complex tax controversy matters can consult a lawyer at Lapekas Law by booking a detailed case consultation.
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Location & Access
Primary Address
Located in the bustling central business district of Downtown Miami, just one block west of Biscayne Boulevard.
Building Location
This is a 31-story Class-A commercial office tower known as One Downtown, formerly known as the SunTrust International Center, situated at the corner of Flagler Street and SE 3rd Ave. The prominent tower is located near Giardino Gourmet Salads.
Parking Details
The property features a six-story covered parking garage with direct elevator access to the office levels, with public parking also available nearby at Lot 19-3.
Public Transit
Served by Miami-Dade Transit Route 3 (Downtown Miami - Aventura Mall); nearest stop is at Biscayne Boulevard @ East Flagler Street.
Accessibility / Suite Access
Enter One Downtown through the main entrance on Flagler Street. Head past the front security desk to the elevator lobby, and take the passenger elevator up to Suite 3000 on the 30th floor.