Tax Controversy & Litigation
Cummins & White, LLP Tax Controversy and Litigation attorneys have extensive experience representing private individuals and businesses in tax matters. We represent clients at every level and in every type of dispute resolution with taxing authorities. Drawing on our depth of administrative, policy and litigation experience, our attorneys work to meet the client’s objectives. We regularly represent clients during the audit process and before the Appeals Division of the Internal Revenue Service (IRS), as an advocate in trial and appellate litigation, and on industry-wide issues.
The tax controversy practice group is led by Thomas R. Lamons, senior partner. Mr. Lamons is a Certified Specialist, Tax Law, by the State Bar of California Board of Legal Specialization. Mr. Lamons joined Cummins & White as a partner in 2008. Prior to joining the firm, Mr. Lamons worked as an appellate attorney for the U.S. Department of Justice, Tax Division, in Washington, D.C., and for the U.S. Department of Treasury Offices of District Counsel in Laguna Niguel, CA and Regional Counsel in Dallas, TX.
Mr. Lamons’ extensive governmental experience lends itself to achieving favorable results for our clients. He possesses a broad knowledge of tax law and understands the nuances of dealing with the government.
Our tax controversy group represents clients in administrative tax proceedings involving state and federal income and employment taxes, estate sales taxes, and property tax assessments. They also represent clients in tax-related litigation in state and federal courts.
Cummins & White attorneys have experience with cases involving a broad range of other issues, including:
- Valuation controversies
- Section 482 transfer pricing disputes
- Tax accounting issues
- Capitalization and depreciation
- Partnership allocation rules
- Gift taxes
- Estate taxes
- Economic substance principles
- Employee/contractor classification
- IRS summons authority
Cummins & White has achieved resolutions favorable to our clients at every phase of the administrative controversy process, including under IRS special programs designed to reach expedited results. We have assisted clients with examinations and administrative appeals involving a variety of tax issues concerning numerous industries and in the tax-exempt sector.
