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Defense Litigation in United States District Courts

June 9, 2011

If the Internal Revenue Service has been unsuccessful in receiving payment of tax liabilities, the United States of America may file a suit to foreclose the IRS tax lien on property to which the lien has attached.  For example, the suit may seek foreclosure of a residence.  These suits are brought in the U.S. District Courts.  In addition ordering foreclosure of your residence and/or other real property, District Courts also have the power to issue a judgment for the amount of the tax lien, thereby extending the statute of limitations on collection of the outstanding taxes.  These suits must be vigorously defended by filing an answer to the complaint or an appropriate motion seeking dismissal of the complaint.  It is imperative that the attorney representing the defendant taxpayer be familiar not only with litigation strategy and the collection of taxes, but also with lien priorities and the effect of bankruptcy on tax claims.  Attorney Beary has handled defense litigation in U.S. District Court and has achieved great success in a forum where it is difficult for a taxpayer to win.

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Welcome to Beary Law PLC

Welcome to Beary Law PLC where you will find a rare combination of expertise in tax and bankruptcy law as well as substantial litigation experience. The scope of Patricia Beary's experience in federal practice for over 25 years distinguishes her from other attorneys.
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Real Results

Ms. Beary's expertise has led to the removal of liens and levies in the amount of $110,000 and a reduction of the tax liability to zero. In bankruptcy, Ms. Beary successfully represented the debtor/defendant in a suit filed by a subsidiary of Fidelity Financial objecting to discharge of an assessed debt in excess of $600,000. After contentious pre-trial litigation, plaintiff dismissed its complaint against Ms. Beary’s client. Currently, Ms. Beary is negotiating a settlement of a tax liability of approximately $6 million. She has also filed a petition in tax court where the disputed liability is approximately $600,000.
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Firm Profile

With a focus on federal tax issues and taxpayers in bankruptcy, Attorney Beary, a former IRS trial attorney and Assistant United States Trustee, has tried cases in the U.S. Tax Court in Arizona and in the U.S. Bankruptcy Court in the District of Arizona, District of Connecticut, and Central District of California. Her experience includes appeals of federal tax and bankruptcy decisions, as well as resolving tax debt by payment plans and offers in compromise.
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