Big Win for NJ Tax Attorneys Against IRS

Experienced tax attorneys, Jeffrey R. Pittard and Harvey R. Poe, successfully obtain summary judgment against the IRS

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Jan 09, 2018, 08:45 ET

LYNDHURST, N.J., Jan. 9, 2018 /PRNewswire/ -- Scarinci Hollenbeck is pleased to congratulate both Jeffrey R. Pittard and Harvey R. Poe on their recent victory against the Internal Revenue Service (IRS) in Rafizadeh v. Commissioner, 150 TC 1 (2018). Marking the first Tax Court decision of 2018, the case considered whether the six-year statute of limitations set forth in IRC Section 6501(e)(1)(A)(ii) applied to a taxpayer who failed to file FBAR forms from 2006 through 2008.

Tax Attorneys Jeffrey R. Pittard and Harvey R. Poe Successful in Matter Against IRS

IRC Section 6501(e)(1)(A)(ii) provides a six-year statute of limitations if a taxpayer omits from gross income amounts attributable to one or more assets with respect to information required under IRC Section 6038D. Despite the Government's attempt to draw parallels between IRC Section 6038D and previously enacted statues, the Tax Court ultimately determined that the statute being used to assess additional taxes from non-compliant taxpayers with foreign accounts could not be used for tax years prior to 2010 because there was no IRC Section 6038D filing requirement prior to that year. As a result of this ruling, the taxpayer ended up owing no additional taxes. Additionally, this ruling could potentially prevent the Government from collecting millions of dollars from other taxpayers in similar situations, making it a landmark decision for the US Tax Court.

"I'm proud of both Jeffrey and Harvey for their work on this particular case. The ruling is a testament to their proficiency and serves as a prime example of the expertise in Scarinci Hollenbeck's Tax Law group. It is a win for our client as well as individuals finding themselves in similar situations involving the IRS," said Frank Brunetti, Chair of Scarinci Hollenbeck's Tax Law group.

A PDF of the full Tax Court opinion in Rafizadeh v. Commissioner, 150 TC 1 (2018) can be found here.

Jeffrey R. "Jeff" Pittard, Counsel devotes his practice to all areas of estate and wealth preservation and tax planning for high net worth individuals. He is adept at composing estate planning documents, including wills and trusts. In addition, he has handled all aspects of estate tax administration in both New Jersey and New York, and has assisted clients with changing domicile to Florida, and has represented clients in tax disputes with federal and state taxing authorities. He also has extensive experience handling federal and state civil tax controversy matters.

Email: [email protected] Phone: 201-896-4100

Harvey R. Poe, Counsel has been advising clients on tax and estate tax matters for more than four decades. Throughout his career, he has actively participated in more than 1200 federal and state criminal and civil income and estate tax cases. Mr. Poe acts as counsel for litigants, and represents taxpayers before administrative tribunals in connection with such matters as corporations, pass-through entities, trusts and estates, and on transactional-based matters. He also handles all aspects of client financial, family and tax matters, including gift and tax planning, and corporate tax matters.

Email: [email protected] Phone: 201-896-7708

About Scarinci Hollenbeck
With a growing practice of more than 65 experienced attorneys, Scarinci Hollenbeck is a regional alternative to a National 250 law firm. Named among NJBiz's 2017 Best Places to Work list and a 2017 finalist for Business of the Year award. We have offices in New Jersey, New York City, the District of Columbia, and now San Francisco, California. We serve the niche practice areas most often required by institutions, corporations, entities, and the people who own and control them. Additionally, we provide a spectrum of sophisticated legal services in the areas of business and personal tax, trusts & estates planning. Our years of experience in the areas of tax and estate planning allow us to plan for the least possible tax burden and administrative expense while maintaining maximum flexibility to realize our client's unique objectives. More information on our firm's expertise and range of practice can be found on our website: www.sh-law.com.