Best Tax Attorneys in Somerville

FAQs

• Where does the Tax Court hold trial sessions closest to Somerville, Massachusetts?

  The U.S. Tax Court holds trial sessions for Somerville tax cases in Courtroom 5 (12th Floor), John W. McCormack Post Office & Courthouse, 5 Post Office Square (02109), Boston, Massachusetts.

• Where is the low-income taxpayer clinic that is closest to Somerville, Massachusetts?

  The low-income taxpayer clinic closest to Somerville, Massachusetts, is the Greater Boston Legal Services, LITC. The clinic is located at 100 Summer Street, Suite 700, Boston, MA 02110.

• What are the types of audits in Somerville?

  There are two types of audits in the state of Massachusetts: desk and field. A desk audit can be completed quickly by responding to the Notice of Intent to Assess or Notice of Failure to File sent by the State Department of Revenue to taxpayers in Somerville. In a field audit, the DOR sends an auditor to visit the premises and examine books and records to verify taxpayers’ liabilities.

• Can you be charged with tax evasion for failing to file returns in Somerville?

  Yes, you can be charged with evasion if the IRS proves you did not file returns to evade taxes. In the state of Massachusetts, the most common fraud-related charges are non-payment of taxes, failure to file returns, and money laundering. You can also face such criminal offenses for filing false tax returns in Somerville. The penalties include a five-year prison sentence and a fine of up to $100,000.

• Can you appeal an IRS decision in Somerville?

  Yes, you can challenge a decision in Somerville, provided that you receive a letter from the IRS explaining your right to appeal, do not agree with the decision, and are not signing an agreement form sent to you. The IRS generally gives taxpayers 30 days from the date of the letter to file an appeal. Its examination office will attempt to resolve disputed tax issues before forwarding your case to its Independent Office of Appeals.

• Can tax debts be discharged by filing for bankruptcy in Somerville?

  Yes, taxpayers in Somerville may file for chapter 13 bankruptcy to create a manageable payment plan to settle their debts. Alternatively, they may file for chapter 7 bankruptcy to liquidate their assets and negotiate with creditors, provided that they have filed tax returns in the last two years, have not committed tax evasion or fraud, and the debt is for income tax that has been assessed by the IRS at least 240 days prior to the petition.

• Can you resolve tax disputes without resorting to litigation in Somerville?

  Tax disputes can be resolved through administrative or judicial channels. Administratively, disputes can be resolved at the audit level or through the IRS Independent Office of Appeals. Debtors may also pay off their taxes through installment agreements or offers in compromise. If administrative efforts have been exhausted, taxpayers may then pursue judicial resolution in the U.S. Tax Court, District Courts, or the Court of Federal Claims. The forum in which a dispute is litigated depends on a number of factors, including the precedents of each forum, whether the taxpayer must pay the disputed tax prior to filing, and whether a jury trial is available.