T.W. Lewis & Co., LLC is a New York law firm that offers legal advice and representation in the following areas:

355 LEXINGTON AVE., 20th Fl.
NEW YORK, NY 10017
(b/w 40th and 41st streets)

TEL: (212) 785 7600
Fax (212) 967 7633


Tax Controversies

We routinely represent clients in tax return audits, administrative tax appeals and judicial tax proceedings. Some of the issues that we have succeeded on behalf of our clients are:

  • Prevailed on appeal of an excess of $50,000 in failure to pay and failure to file penalties for individuals whose children had extensive emergency medical expenses, causing late filing and payment by the taxpayer
  • Protested innocent spouse eligibility for our client’s ex-spouse, who claimed not to have been involved in a joint tax fraud scheme in excess of $250,000, despite her signing checks and other similar factors
  • Contested applicability of Philadelphia Business Tax asserted against an out-of-state corporation with no physical presence in the city
  • Contested sales tax responsible person status for a passive owner of a New York retail business
  • Negotiated resolution of a multi-year corporate audit from an initial IRS proposal of $18,500 in additional tax down to $249 of additional tax
  • Obtained an installment agreement for trust fund recovery taxes in excess of $500,000 owed by an officer of a NYC business, allowing the business to continue to operate
  • Prepared a protest for and obtained penalty abatement for seven years of late filed individual income tax returns for a minor whose guardian was   incorrectly advised that the interest income earned on personal injury settlement proceeds would not be subject to tax
  • Worked with an IRS agent on behalf of the taxpayer to delay filing of a federal tax lien on a $190,000 balance until a refinancing of one of the taxpayer’s properties could be completed, and requested an installment agreement for the balance
  • Negotiated a reduction of a taxpayer’s personal tax liability to $19,000 from over $130,000; and another taxpayer’s liability to $23,000 from over $125,000, using the offer in compromise approach
  • Obtained abatement on appeal for failure to timely file and pay tax penalties when taxpayers were distracted by mental health condition of their daughter and had to use their money to cover her unreimbursed psychiatric and inpatient program expenses

Unfiled Returns
We can help you to clean up your tax situation by preparing and filing back year returns for all types of taxes in all states, and preparing a case for non-applicability of penalties simultaneously.  In many cases, third-party filings such as Forms W-2 and 1099 can trigger a “substitute return” to be filed for you by the taxing authorities, which you don’t want because it assumes zero deductions and the highest possible tax rates.  So it is best to beat them to the punch and file on your own first, or alternatively, to file actual returns as quickly as possible after the substitute return was filed to avoid collection of the inflated assessment contained in the substitute return.

Tax Collection Defense
Once the tax is assessed, we advise clients about installment agreements for payment of tax over time; the prospect of discharging taxes through bankruptcy; avoiding or seeking releases of liens and levies on clients’ assets; obtain a permanent reduction of a taxpayer’s liability using an offer in compromise; and how to best take advantage of tax amnesty programs that are periodically offered by various taxing authorities.  Some sample client matters: