Federal Tax Litigation Attorney
Tax litigation is the process of resolving a tax or white-collar dispute in court when it cannot be settled administratively with the IRS or a state, and winning it depends heavily on an attorney who knows how the government tries a case.
Milton Law Group litigates tax and related white-collar matters in federal courts nationwide, led by Mark C. Milton, a former U.S. Department of Justice Tax Division trial attorney who served as lead counsel in complex litigation in federal district courts across the country. Business owners and individuals usually prefer to avoid court, but when litigation is the only way to seek justice, experienced trial counsel on your side is what provides peace of mind.
The firm’s litigation practice includes:
- Defending federal white-collar criminal investigations
- Representing clients accused of federal tax fraud
- Responding to subpoenas and search warrants
- Litigating tax disputes and business litigation matters in federal court
Before founding his own firm, Mark practiced at an AmLaw 100 firm in St. Louis, where his work focused on tax controversies, white-collar criminal defense, health care and securities fraud defense, corporate internal investigations, and business litigation for clients ranging from small businesses to Fortune 500 companies.
On this page:
Federal Court Litigation
Federal court is where the most serious tax disputes are ultimately decided, and knowing how each forum works can shape the outcome. As a Trial Attorney with the U.S. Department of Justice, Tax Division, Mark Milton served as lead counsel in complex litigation in federal district courts throughout the country, experience in federal district court litigation that lets him anticipate the government’s moves and position matters in his clients’ favor.
Because Mark once represented the IRS in these same courts, the firm brings an inside understanding of how the government builds, defends, and tries a case, insight that is difficult to match from the taxpayer’s side of the table alone. For disputes that begin at the administrative level, the firm also handles audits, appeals, and collections before they ever reach a courtroom.
Representative Litigation Experience
- Lead counsel in a class action against the City of St. Louis and its Collector of Revenue challenging the refusal to issue earnings tax refunds to non-city residents working outside the City during the COVID-19 pandemic; the three-year matter settled for more than $40 million in earnings tax refunds to taxpayers.
- Lead counsel in an employment tax refund suit brought by an accountant assessed trust fund recovery penalties; obtained a jury verdict against the accountant for the full assessment amount.
- Lead counsel in a lien-priority dispute with medical service providers; prevailed on summary judgment.
- Lead counsel in a foreclosure action against a Kansas City salvage yard owner; resulted in a $220,000 settlement, fully paid.
- Lead counsel in a wrongful levy action brought by a Minnesota bank after the IRS levied $90,000 in escrowed funds; prevailed on cross-motions for summary judgment.
- Lead counsel in a fiduciary liability action against the personal representative of an estate for failing to pay a decedent’s tax debt while administering the estate.
- Co-counsel in the first-ever injunction action referred by the IRS Large Business & International (LB&I) Division, concerning Distressed Asset Debt (DAD), Distressed Asset Trust (DAT), and §743(f) tax shelters that allegedly produced more than $370 million in fictitious losses across hundreds of taxpayers and witnesses in the United States, Brazil, and Switzerland; full concession by all defendants.
- Co-counsel in the first-ever injunction action brought under the Internal Revenue Code against a real estate appraiser, involving the appraisal of historic-preservation easements on landmark properties; full concession by all defendants.
- Lead counsel in nationwide injunction actions against alleged tax shelter promoters and fraudulent return preparers, including permanent injunctions against preparers in the Washington, D.C. suburbs, a firm represented by a global D.C. law firm, a disbarred attorney, the promoter of a corporation-sole tax-fraud scheme, and a preparer who allegedly failed to exercise due diligence on returns claiming the Earned Income Tax Credit. In one matter, St. Louis preparers consented to a permanent injunction on the eve of an evidentiary hearing; in another, the firm conducted an evidentiary hearing with more than 10 witnesses against a Philadelphia preparer, obtained a preliminary injunction, and the defendant later consented to a permanent injunction and was ultimately convicted of preparing false returns.
Results depend on specific facts. Past results do not guarantee future outcomes.
Professional Malpractice
If a CPA, tax preparer, or attorney’s negligence or fraud has exposed you to significant tax liability, you may be able to recover damages. As a DOJ Trial Attorney, Mark Milton pursued fraud cases against tax return preparers, CPAs, and lawyers whose negligent, reckless, or fraudulent conduct exposed their clients to millions of dollars in potential tax liabilities and even criminal prosecution, and now brings that same experience to representing the taxpayers who were harmed.
If you have been mistreated, neglected, or defrauded by a CPA or tax professional in the preparation of your returns, the sale of a tax shelter, or the promotion of an illegal tax scheme, the firm can help you pursue recovery and accountability, for yourself and others affected. In some cases, you may also be eligible for a tax whistleblower award.
“I spent years representing the IRS in federal courts across the country. Knowing how the government builds and tries a case is exactly what you want on your side of the table when litigation becomes unavoidable.” Mark C. Milton, Esq., Founder and Managing Attorney
Tax Litigation FAQs
When does a tax dispute end up in court?
A tax dispute goes to court when it cannot be resolved administratively with the IRS or a state taxing authority, for example, after an audit and appeal fail to reach agreement, or when the government brings an enforcement or injunction action. Most disputes are resolved before that point, but litigation becomes the path when the parties cannot agree and important rights or amounts are at stake.
What courts hear federal tax cases?
Federal tax cases are heard in the U.S. Tax Court, the U.S. District Courts, the U.S. Court of Federal Claims, and, in some situations, the U.S. Bankruptcy Courts. Each forum has different rules, timelines, and strategic advantages, and choosing the right one is often one of the most important early decisions in a case. An attorney experienced in each forum can help identify which gives your position the best footing.
Do I have to pay the tax before I can go to court?
It depends on the forum. In the U.S. Tax Court, you can generally dispute a proposed tax before paying it. In the U.S. District Court or the Court of Federal Claims, you typically must pay the tax first and then sue for a refund. Because that choice affects both cost and strategy, it should be made with counsel early in the dispute.
What is the difference between IRS Appeals and litigation?
The IRS Office of Appeals is an internal, administrative step that tries to resolve a dispute without going to court, while litigation puts the matter before a judge. Appeals is faster and less formal and resolves many cases, but when it cannot, litigation is the next step. Handling Appeals with litigation in mind can strengthen your position if the case does proceed to court.
Can I sue my CPA or tax preparer for their mistakes?
Yes. If a CPA, tax preparer, or other professional’s negligence or fraud caused you financial harm (such as penalties, additional tax, or exposure to prosecution), you may be able to recover damages through a professional malpractice claim. Whether a claim is viable depends on the facts, the harm, and applicable time limits, which is why these matters should be reviewed promptly.
Why does it matter that Mark Milton is a former DOJ Tax Division trial attorney?
It matters because he has argued the government’s side of federal tax cases and knows how those cases are built and tried. That perspective helps anticipate the government’s strategy, evaluate the strength of a position realistically, and make informed decisions about settlement versus trial. It is experience earned representing the IRS, now applied on behalf of taxpayers.
What is a tax whistleblower award?
A tax whistleblower award is a payment the IRS makes to a person who provides specific, credible information that substantially contributes to collecting a large amount of unpaid tax. These awards can be significant, and they sometimes arise in connection with claims against dishonest preparers or promoters. An attorney can help evaluate whether a potential claim qualifies and guide you through the process.
About Mark C. Milton
Mark C. Milton is the Founder and Managing Attorney of Milton Law Group. A former U.S. Department of Justice Tax Division Trial Attorney recruited through the Attorney General’s Honors Program, Mark received the DOJ’s Outstanding Trial Attorney Award in 2014. He brings nearly two decades of combined experience in tax controversy, federal litigation, and accounting, having practiced at an AmLaw 100 firm in St. Louis and worked at two large public accounting firms in Chicago and St. Louis prior to law school. He earned his J.D., with Honors, from Saint Louis University School of Law and his B.S. in Accountancy, cum laude, from the University of Illinois at Urbana-Champaign, and is admitted to practice in Missouri, the District of Columbia, Illinois, and Florida.
Schedule a Consultation
Contact the IRS Problem Solvers at Milton Law Group to schedule a paid privileged consultation by calling 833-LAW-1040 or at miltonlawgroup.com/schedule-now.
This page is provided for general educational purposes and is not legal advice. Every matter turns on its specific facts; consult a licensed attorney about your situation. Results depend on specific facts, and past results do not guarantee future outcomes.
