Tax litigation is a fact of life. Redmon, Peyton & Braswell tax litigators try federal tax issues in the Alexandria federal court, the U.S. Court of Federal Claims and the U.S. Tax Court. We also litigate Virginia state and local tax disputes in the Virginia circuit courts, including the Fairfax Court Circuit Court, and before the Virginia Department of Taxation and the County and City tax authorities.
Court battles with the IRS follow one of three avenues. The first option is through the Tax Court where advance payment of the disputed taxes is not a standing requirement. If the taxes have been paid, then the matter may be pursued in the Court of Federal Claims or a federal District Court (where there is a jury right). Our partner, John Rodgers, regularly appears in tax litigation in these courts as well as in administrative proceedings before the IRS.
The Virginia Code generates its share of tax disputes. Local business taxes in the Northern Virginia jurisdictions are some of highest in the United States. The BPOL tax, an assessment on a business’ gross revenues, can produce annual 7-figure tax bills. John Rodgers and James Kurz have challenged many times the state and local tax collectors in the Virginia courts and in administrative proceedings.
Redmon, Peyton & Braswell Tax Litigation Resume
- Trial representation before the U.S. Court of Federal Claims for refund of responsible officer penalties relating to § 941 taxes.
- Trial Representation before the U.S. Tax Court regarding collection due process rights for businesses subject to levy by the IRS.
- Trial representation in the Alexandria Circuit Court for an international communications equipment manufacturer to obtain a ‘manufacturing exemption” under the Virginia Tax Code.
- Negotiation of a multi-year dispute over Virginia BPOL taxes for a $20 billion U.S. defense contractor.
- Trial representation in the Fairfax County Circuit Court on behalf of 78 Northern Virginia businesses, including ISPs, data centers, federal government contractors, trade associations and even a renowned circus, in a challenge to the ad valorem tax valuation of computer and communications systems.
- Trial representation in the Fairfax County Circuit Court of an internet switch and router manufacturer over a state sales tax exemption for internet equipment.
- Appellate representation before the U.S. Court of Appeals for the Federal Circuit involving interpretation of tax regulations.