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.
Areas of Practice