Arizona Tax Litigation Lawyers

Litigation is almost always a last resort.  Sometimes, the I.R.S. doesn’t view a taxpayer’s case the same way the taxpayer views it.  In these situations, it is important to retain an attorney with the experience and skill to represent you in court.

Most tax litigation cases settle before trial.  Recent settlements include a full I.R.S. concession in a case involving an alleged $1.2 million distribution and a 92.1% I.R.S. concession in an estate and gift tax case involving a family limited partnership and a significant settlement in an off-shore captive insurance case.

The I.R.S. doesn’t always offer an acceptable settlement.  Mr. Kaczmarek successfully tried numerous tax litigation cases.  Recently litigated issues include material participation in a business; an issue of first impression involving a public official’s ability to deduct expenses “above-the-line”; a transferee liability case; and a case in which the I.R.S. attempted to disallow a purported hobby-loss.

The U.S. Tax Court frequently issues published opinions in litigated cases.  The Tax Court issued 18 reported opinions in Mr. Kaczmarek’s cases.  The full opinions are available at: https://www.ustaxcourt.gov/UstcInOp/OpinionSearch.aspx.

Contact us today to speak with a knowledgeable and experienced attorney. We can represent you throughout the litigation process.

List of Published Opinions

  • Michael & M. Chastain Jones v. Commissioner, 146 T.C. No. 3 (U.S. Tax Court, 2016)
  • Larry & Christine Kline v. Commissioner, T.C. Memo. 2015-144 (U.S. Tax Court)
  • Estate of Shirley Giovacchini v. Commissioner, T.C. Memo. 2013-27 (U.S. Tax Court)
  • Estate of Harvey Evenchik v. Commissioner, T.C. Memo. 2013-34 (U.S. Tax Court)
  • John Charles Geyer & Christin Teresa Wildfeuer v. Commissioner, T.C. Summary Opinion 2013-90 (U.S. Tax Court)
  • John Anthony Dominguez v. Commissioner, T.C. Memo. 2011-281 (U.S. Tax Court 2011)
  • James & Virginia Ellington v. Commissioner,C. Memo. 2011-193 (U.S. Tax Court 2011)
  • Susan G. Bell v. Commissioner, T.C. Memo. 2011-152 (U.S. Tax Court 2011)
  • Donald W. Ernle v. Commissioner, T.C. Memo. 2010-237 (U.S. Tax Court 2010)
  • Remington P. Fairlamb v. Commissioner, T.C. Memo. 2010-237 (U.S. Tax Court 2010)
  • Afi Abdi v. Commissioner, T.C. Summary Opinion 2010-175 (U.S. Tax Court 2010)
  • Ellis & Norma Crum v. Commissioner, T.C. Memo. 2008-216 (U.S. Tax Court 2008)
  • Jason Emanuel Ayala v. Commissioner,C. Summary Opinion 2007-59 (U.S. Tax Court 2007)
  • Manuel Ayala, Jr. & Carol A. Ayala v. Commissioner, T.C. Summary Opinion 2007-60 (U.S. Tax Court 2007)
  • Steven Rudolph Kaldi v. Commissioner, T.C. Summary Opinion 2007-45 (U.S. Tax Court 2007)
  • Otis L. & Tabitha Pimpleton v. Commissioner, T.C. Summary Opinion 2007-17 (U.S. Tax Court 2007)
  • Rainbow Tax Service, Inc. v. Commissioner, 128 T.C. No. 5 (U.S. Tax Court 2007)
  • Suzanne Vance Fain, a.k.a. Suzanne Fain-Poisson v. Commissioner, 129 T.C. No. 11 (U.S. Tax Court 2007)
  • Irving & Elaine Steinberg v. Commissioner, T.C. Memo. 2006-217 (U.S. Tax Court 2006)