Attorney getting a call about tax litigation from a client in Scottsdale.

Any experienced tax litigation attorney will tell you that litigation is almost always a last resort.  However, sometimes the IRS or a state tax authority does not view a taxpayer’s case the same way the taxpayer views it.  These cases won’t “go away,” and it may be unlikely that the IRS will agree to resolve the case for an amount that the taxpayer finds acceptable. Thus, when state or federal tax issues arise, it is important to retain a law firm with the experience and skill to effectively represent you at the negotiation table as well as in court. However, many Scottsdale tax litigation attorneys only represent clients on paper and refer clients to other firms as soon as litigation becomes imminent. At Kaczmarek & Jojola, we offer our individual and business clients comprehensive representation throughout whatever tax controversy they are facing, up to and including tax controversy litigation.

Most IRS Tax Controversies Settle Without the Need for Litigation

For those who recently received a notice from the IRS, it is important to keep in mind that most tax litigation cases settle before trial. This is especially the case for those taxpayers working with a dedicated tax controversy attorney. In truth, a little-known fact is that the IRS routinely negotiates with taxpayers and their lawyers to resolve outstanding tax issues. In short, taxpayers should not lose hope if they discover that they may owe the IRS money; there are options. Even if the IRS does not initially seem interested in settling a taxpayer’s case, that may change as litigation commences.

At Kaczmarek & Jojola, we specialize in negotiating with the IRS on behalf of our clients.  Recent Kaczmarek & Jojola settlements include a full IRS concession in a case involving an alleged $1.2 million distribution, a full concession in a $1.3 million expense substantiation case involving reconstruction of expenses from credit card receipts, a 92.1 percent IRS concession in an estate and gift tax case involving a family limited partnership and a significant settlement in an off-shore captive insurance case.

What If Settlement Is Not an Option?

Tax litigation case in Scottsdale.In some tax cases, the IRS does not agree to an acceptable settlement.  In other situations, a taxpayer may not have the ability to pay the IRS what it will take to settle their tax bill or the taxpayer may have a legitimate reason to dispute the taxes, penalties, and interest. In these scenarios, litigation is more likely. Tax litigation is complex, and tax controversy cases should be handled by lawyers who are intimately familiar with the Internal Revenue Code as well as applicable regulations and judicial decisions.

Attorney Kaczmarek successfully tried numerous tax litigation cases, both as a senior trial attorney with the IRS as well as on behalf of individual and business taxpayers. Kaczmarek also taught the Office of Chief Counsel’s week-long tax litigation school, which teaches lawyers how to litigate a case. Recently litigated issues include material participation in business; an issue of first impression involving a public official’s ability to deduct expenses “above-the-line”; a transferee liability case; and a case in which the IRS attempted to disallow a purported hobby-loss. The US Tax Court frequently issues published opinions in litigated cases.  The Tax Court issued 23 reported opinions in Mr. Kaczmarek’s cases.  The full opinions are available at

Attorney Jojola is a veteran tax litigation lawyer who formerly worked as an IRS senior trial attorney for over a decade, handling a variety of complex tax cases in front of the United States Tax Court. In his capacity as an IRS trial lawyer, Jojola also advised revenue agents and revenue officers in audit and collection matters.


If the IRS has notified you that you owe a significant amount of taxes or has threatened a federal tax lien or tax levy, contact the dedicated Arizona tax litigation attorneys at Kaczmarek & Jojola. Regardless of the tax issues you are facing, Kaczmarek & Jojola can provide you with the representation that you need throughout the litigation process. To learn more, and to speak with one of our knowledgeable Scottsdale tax litigation lawyers, call today or contact us through our online form.