Tax Controversy
Alston & Bird has a national tax controversy practice representing taxpayers on U.S. and international tax issues during all phases of a tax dispute, including: (i) audits, (ii) administrative appeals, (iii) trial and appellate litigation at all levels of the federal court system and (iv) mediation of both docketed and non-docketed cases. Tax litigation is a highly technical and specialized area of legal practice. Unlike many firms, we do not rely on general litigators. Instead, we have developed a team of true tax litigators who have extensive substantive expertise in income, estate, gift and employment taxes. Our controversy specialists combine knowledge of substantive tax law and the complex procedural options to effectively defend client positions through written and oral advocacy.
EXPERIENCE
The group's lawyers have litigated more than 80 cases before the U.S. Tax Court, the U.S. Court of Federal Claims, the federal district courts and the various federal circuit courts of appeals. The group also has represented taxpayers in countless proceedings before the IRS Exam and Appeals Divisions throughout the country and is intimately familiar with all of the special IRS programs involving early or alternative dispute resolution procedures.
Our tax litigators also played a key role on the Alston & Bird team that assisted the Bankruptcy Examiner in his investigation of Enron. Our tax controversy specialists analyzed transactions consummated by Enron’s tax department in which Enron used large internal asset reorganizations to record deferred tax assets and increase financial accounting income. This engagement has given us unparalleled expertise to analyze transactions and provide clients with an assessment of their litigation risk.
THREE CORE PRINCIPLES
Our philosophy and approach to audit and appeals controversies and to tax litigation is based on three core principles. First, we recognize that litigation is uncertain and expensive and that taxpayers prefer to settle their cases as quickly and efficiently as possible, consistent with a fair resolution. To this end, we independently analyze each case and provide results-oriented advice as to the best course of action. Second, we understand that, in some cases, litigation is unavoidable or the preferred resolution method because of the nature or importance of the issue or the IRS stance on a particular issue. In such cases, we believe that the best results can be obtained by the early involvement of and thorough preparation by an experienced team of tax litigators working in close concert with the client. We commit all of our varied resources and bring all of our experience to bear in an effort to achieve a successful outcome. Third, unlike many firms, we believe that tax litigation is best conducted by lawyers who have a substantial background in the substantive tax law and first-hand experience with the procedural and evidentiary rules needed to effectively navigate in a courtroom. This melding of the substantive, procedural, and evidentiary rules is essential in developing and presenting the most effective and persuasive case. As a result, the lawyers in our group are tax lawyers who excel at litigation.
RECOGNITION
We have developed a national reputation for excellence. Our lawyers consistently have been recognized by their peers, bar associations and professional organizations for their expertise and accomplishments. Alston & Bird’s tax controversy practice is ranked among the leading practices in the United States by Chambers USA: America’s Leading Lawyers for Business (2009 ed.) and The Legal 500-United States (2008 ed.). Our tax litigators also have been listed in The Best Lawyers in America, Chambers USA, American College of Tax Counsel, and Super Lawyers magazine.
WHY ALSTON & BIRD?
A successful client relationship requires expertise, professionalism, responsiveness and a dedication to our clients and their tax disputes. In strategizing with our clients on the best approach for a successful resolution of their disputes, we recognize that success in any given tax dispute cannot be measured by a single standard. As a result, we always consider our client’s goals, the accounting impact of the tax issues, the merits of the substantive issues, the hazards of litigation, the reoccurrence of the issues in the industry, the impact on future years, and the ability to resolve a dispute without litigation. Even if settlement initially appears likely, we never ignore the possibility of litigation and, therefore, we keep a litigation strategy in mind during the entirety of the representation. There are strategic decisions to be made throughout the life of the tax dispute that can impact the outcome of the disputed issues and, therefore, our client’s overall success. Clients hire us because of our dedication to this success.