A substantial part of the firm's practice consists of defending taxpayers in New York State and the Nation in matters involving the Internal Revenue Service (IRS) and the New York State Department of Taxation and Finance (DTF).
Gerald W. Dibble, B.S., J.D., LL.M. (Tax), has extensive experience and education in this area, including a Masters Degree in Taxation (LL.M.) from New York University and over 35 years experience defending taxpayers against the audit and collection efforts of taxing authorities, including criminal tax investigations, and in preventing and removing tax liens, warrants, levies, seizures, and payroll garnishments, and stopping their enforcement once they have occurred.
For clients involved in tax collection or enforcement efforts, often, the firm's first task for such a client is to obtain a "collection hold" or "freeze", whereby collection activity (including proposed lien, levy, warrant and paycheck garnishee enforcement) is suspended for a period of time, to allow the firm to analyze the client's tax situation and to arrive at the most advantageous resolution for the client. Once the firm has been retained, the collection hold is usually accomplished during or shortly after the first meeting with the client.
After collection activity has been suspended, the next step is an analysis of the client's individual tax situation, during which time the firm will explain to the client all available resolution options and the effect of each such option upon the client and the assets of the client. The firm will then recommend the best solution for the client, which can include:
- filing a tax protest,
- having taxes reduced by having the tax return re-examined or audited by the taxing authority,
- having penalties or proposed penalties reduced or abated,
- obtaining innocent spouse relief,
- having the client's account determined to be currently not collectable (CNC) (which amounts to a suspension of collection activities),
- obtaining an installment agreement (IA) (for the payment of taxes over a period of time),
- having the taxes discharged in bankruptcy (BK), or
- obtaining an Offer in Compromise (OIC) (whereby the tax, interest and penalty liability may be settled for a fraction of the full amount owed, including all penalties and interest).
After the client selects a solution, the firm will then negotiate or litigate on the client's behalf to obtain the desired result.
Based on the successful history of the firm in representing taxpayers, it is anticipated that, if the client follows the advice of the firm, levies and garnishments will be promptly removed, seizures will be prevented, and, if there is a freeze or collection hold in place, an installment agreement, Offer in Compromise or other resolution will be obtained before there is any further tax collection activity by the taxing authority.
Additionally, the firm defends clients against the assertion by the New York State Department of Taxation and Finance of the responsible person assessments (RPA) and the assertion by the IRS of the trust fund recovery penalty (TFRP) (formerly known as the 100% penalty assessment), in which individuals are personally held liable for sales taxes or the employee portion of withholding taxes of a corporation or other business.
Also handled as part of the firm's defense of taxpayers involved in civil and criminal tax investigations, collection or enforcement actions, are tax audits, tax refund claims, tax penalty abatements, Collection Appeal Program (CAP) requests, Collection Due Process appeals (CDP), collection hardship petitions, problem resolution petitions, taxpayer advocate petitions, Application for Taxpayer Assistance Order (ATAO) (IRS Form 911), conciliation conference requests, tax protests, U.S. Tax Court Petitions, and tax appeals. (Version GA02a)