Britt & Associates, LLC

  Atlanta's premiere tax attorneys - put our 30 years of experience to work for you
 

                770.427.1776   /   147 Waterman Street, Ste1,  Marietta, GA 30060     

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Adapt or perish, now as ever, that is society's inexorable alternative  - H.G. Wells

 


 

Britt & Associates - Tax Representation

Taxes affect virtually every aspect of our lives, business or personal. From Tax Litigation to Estate Planning, Britt & Associates offers a wide range of services and abilities to meet your individual needs.

Audits and Examinations
Most tax controversies begin with a notice of examination by the IRS or the Georgia Department of Revenue (GaDOR). We can help you prepare for and complete an audit, assemble documents in response to an IDR, prepare for the the initial interview, respond to proposed adjustments, thirty day letters, or additional IDR’s.

Statutory Notice of Deficiency
A  Statutory Notice of Deficiency is notice by the IRS that it asserts a tax or additional tax against a taxpayer.  Most tax litigation begins with a Notice of Deficiency. It is essentially the start of a law suit.  That notice is critical. If you fail to respond on time, the assessment becomes final. You must act to protect your rights. We can file your appeal to the United States Tax Court.
 
For more information please view this video:


Notice of Federal Tax Lien

A Notice of Federal Tax Lien is a notice to the taxpayer that the IRS claims a lien against the taxpayer’s property.  A taxpayer has a right to respond and request a Collections Due Process Hearing.  But this right is subject to a time limitation.  Failure to timely respond may bar appeal to the United States Tax Court.  Alternatively, a taxpayer may propose an Offer in Compromise or an Installment Agreement. 

For more information please view this video:


Notice of Levy

A Notice of Levy is notice to the taxpayer that it intends to seize the taxpayer’s assets to satisfy a tax debt.  The IRS may seize property, seize bank accounts, garnish wages, garnish refunds, levy on Social Security Benefits, or any other property of the taxpayer.  Like a Notice of Federal Tax Lien, a taxpayer has a right to respond and request a Collections Due Process Hearing.  But this right is subject to a time limitation.  Failure to timely respond may bar appeal to the United States Tax Court.  Alternatively, a taxpayer may propose an Offer in Compromise or an Installment Agreement. 

For more information please view this video:


IRS Collections Due Process Hearing

A Collections Due Process Hearing is a taxpayer’s to challenge an IRS collection action such as Lien or Levy.  The request for a hearing must be filed within thirty days of the notice.  Otherwise, the taxpayer may only request an equivalent hearing.  A taxpayer may appeal an adverse decision by the IRS to the United States Tax Court provided the taxpayer made a timely request. There is no right of appeal without a timely request.  In rare circumstances, the taxpayer may be able to challenge the underlying tax liability. 

For more information please view this video: Coming Soon !


Collection Alternatives

If you owe taxes but cannot pay, we can pursue collection alternatives ranging from Offers In Compromise, Installment Agreements, or Partial Payment Installment Agreements. Do not be fooled by television ads promising amazing tax relief. They are too good to be true. The IRS and GaDOR rules are difficult, and the standards are demanding. We can help you just as we have helped others.
 
For more information please view this video: Coming Soon !


Installment Agreement

An Installment Agreement is an agreement between the taxpayer and the IRS in which the IRS agrees to forego collections by Levy provided the taxpayer makes regular, timely installment payments.  There are two types of installment agreements.  One is a full payment installment agreement in which the taxpayer agrees to pay in full over a fixed term.  The second is a partial payment installment agreement in which the taxpayer agrees to pay an amount based upon the taxpayer’s demonstrated ability to pay for the remainder of the ten year statute of limitations for collections.  The demonstrated ability to pay is measured by the taxpayer’s assets and income after current taxes and expenses.  A partial payment installment agreement is subject to review by the IRS every two years. 

For more information please view this video: Coming Soon !


Offer in Compromise

An Offer in Compromise is an agreement in which the IRS accepts an agreed amount to satisfy the taxpayer’s tax debt. There are three types of OIC’s.  The first is an offer based upon doubt as to liability in which the taxpayer challenges the underlying tax liability but concedes the ability to pay.  The second in doubt as to ability to pay in which the taxpayer concedes the liability but demonstrates an inability to pay in full.  The demonstrated ability to pay is measured by the taxpayer’s assets and income after current taxes and expenses.  Unlike a partial payment installment agreement the OIC is not subject to review.  The third type of OIC is an Effective Tax Administration Offer.  This type of OIC can be based upon financial hardship, reliance upon erroneous IRS advice, and other equitable circumstances. 

For more information please view this video: Coming Soon !


Georgia Department of Revenue Notice of Assessment
Most tax state tax litigation begins with a GaDOR Notice of Assessment. Whether sales or income tax, we can help you file an administrative appeal.

Refund Claims
I
f you can or have paid your liability, we can pursue a refund claim in state or federal court.

Business and Estate Planning
E
very business or estate deserves careful planning to achieve your goals and minimize tax consequences.

 

 
 
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