TAX CONTROVERSY

Donovan Legal PLLC represents businesses and high-net-worth individuals in federal and state tax disputes — from the first notice through examination, administrative appeal, and litigation in the United States Tax Court.

The firm has handled multiple multi-million-dollar matters across the country addressing income tax, partnership tax, and sales-and-use tax issues. It appears before the Internal Revenue Service, state departments of revenue, and administrative tribunals, and pursues judicial review where the matter cannot be resolved at the agency level on acceptable terms.

JD · CPA Attorney and accountant
30+ Years in tax practice
U.S. Tax Court Admitted to practice
FL · MA Bar admissions
1 Signature on every return

A letter from the IRS is a countdown.

Most of them carry a deadline that cannot be reopened once it passes. Find out which one you are holding.

Scheduling does not create an attorney-client relationship. No such relationship exists until the firm has run a conflicts check and both sides have signed a written engagement agreement.

The tax controversy resolution arc, showing planning, notice, examination, IRS Appeals, United States Tax Court and appellate review, with a collection branch and resolution available at every stage.
A NOTICE IS A CLOCK

Most people who receive a tax notice put it aside. That is the one thing the system does not forgive.

Almost every door in a tax dispute is gated by a statutory deadline running from the date printed on a notice, and some of those doors close in as few as thirty days. A response window that closes does not reopen. The forum behind it is simply gone, and the matter proceeds without the argument that would have been made there.

The first question in any controversy engagement is therefore the same: what is the date on your notice?

THE MAP
OVERVIEW · PART 0 OF THE SERIES The Tax Controversy Roadmap The life of a tax return — from filing to final forum, and every road it can take. Every federal tax dispute begins the same way — with a return. Where it goes next depends on the road taken. EACH STATION → ITS OWN DETAILED POST Tax Preparation Return prepared & filed Return Processing Accepted · errors · refund Assessment Station Balance assessed — or routed to Exam PART 1 Exam Station Return selected for audit PART 2 Exam Alternatives Audit recon · innocent spouse · OIC (DATL) PART 3 Appeal Station Independent review · hazards of litigation PART 4 Collection Balance due — liens & levies PART 5 Collection Alternatives IA · PPIA · CNC · OIC · bankruptcy PART 6 Litigation Tax Court · refund suits · appeals PART 7 HIGH-LEVEL OVERVIEW. Each station is mapped in detail in its own post. General information about tax procedure — not legal advice. DONOVAN LEGAL One firm. One signature. Full-arc defense.

The federal tax controversy process end to end. Each stage is described below; the full procedure is set out in the controversy roadmap.

Federal tax disputes are not random. The system has a structure — stations, junctions, and a set of well-worn roads between them. The difficulty is that the structure is rarely explained to the people standing inside it. Each stage below has a page describing how the firm handles matters there.

MATTERS THAT ENTER FROM OUTSIDE THE MAP

Not every controversy begins with a notice. Some begin with the absence of a return.

Unfiled Returns & Non-Filers — options are widest before the Service makes contact.

Foreign Accounts & Voluntary Disclosure — FBAR, FATCA, streamlined filing, and voluntary disclosure.

Penalties & Abatement — reasonable cause, first-time abatement, and the accuracy-related penalty regime.

Partnership Audits (BBA) — partnership representative work, push-out elections, and imputed underpayments.

STATE TAX CONTROVERSY

State disputes run on their own procedure and their own clocks, and the deadlines are frequently shorter than the federal equivalents. The firm maps two states in detail and represents taxpayers in residency disputes wherever it may appear.

WHY DONOVAN LEGAL

Attorney and CPA

One person reads the Code, the regulations, the partnership agreement, and the entries on the return. An examination moves on all four at once.

We can go to court

A law firm files the petition and tries the case. That is not a slogan — it changes what Appeals will pay to settle, because the hazards are real.

One signature

Every return that leaves this firm is signed by Paul K. Donovan personally. Not an associate, not a contractor.

No handoff

The firm that designs the position reports it and defends it. There is no transfer at the moment a transfer costs the most.

Thirty years

In real estate and partnership tax specifically — the issues that decide most examinations in this asset class.

Privilege by design

Where accounting analysis has to sit inside the privilege, it is engaged under Kovel, for the law firm rather than alongside it.

WORKING WITH YOUR EXISTING ADVISORS
If you have a CPA

Most controversy matters arrive by referral. The firm is scoped to the controversy itself — the legal defense, the communications with the taxing authority, and the privilege. Your compliance advisor stays in place and is included as the facts and the ethics rules require.

If you do not

The firm can handle the underlying return work through its tax compliance practice, so the position, the return, and the defense stay under one roof and one signature.

The same firm that designs a position reports it, and defends it if it is challenged.

One firm · one signature
HOW AN ENGAGEMENT BEGINS
Step one

Book a free consultation

Thirty minutes, no charge. Bring the notice — we read it together on that call.

Step two

The deadline is identified

Which notice it is, what it asserts, and which forums are still open behind it.

Step three

Conflicts check and written engagement

Scope and fee agreed in writing before any work begins.

HOW A CONTROVERSY RESOLVES
Step four

The firm takes over

Correspondence with the Service runs through the firm. You stop answering.

Step five

The position is built and pressed

Records, authority, and the argument — pressed at the earliest stage that will take it, because that is the cheapest place to win.

Step six

Resolution

Closed at examination, settled at Appeals on the hazards, or tried. The firm does not hand the file to anyone to reach the last of those.

Representation begins with a confidential assessment of the notice, the deadline running against it, and the options that remain open. Contact the firm through the contact page or call (561) 666-6022. Representative engagements are described on the Experience page.

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(561) 666-6022 | info@donovan.law

Donovan Legal PLLC · Delray Beach, Florida

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