Tax Law

Tax Law

Serving Okemos, MI

The taxation attorneys at the Klug Law Firm provide sound legal advice and effective representation in federal, state and local tax matters in Lansing and throughout central Michigan. Firm member Tom Klug holds an advanced legal degree (LL.M.) in taxation and along with other members of the KLF team is ready to assist you with your tax law needs. Our lawyers can help you with:

  • Tax compliance audits
  • Employment tax audits
  • IRC ยง911 foreign earned income exclusion claims
  • Collections
  • Penalty abatements
  • Claims for refunds

In addition, we frequently represent individual and business clients in the following areas:

Tax Court Appeals

KLF has represented tax clients in the United States Court of Appeals, 6th Circuit; United States District Court, Western and Eastern Districts of `Michigan; United States Tax Court; United States Bankruptcy Courts, Western and Eastern Districts of Michigan and Southern District of Florida; Michigan Tax Tribunal, and Michigan Court of Claim.

Officer Liability Trust Fund Penalty Assessments

KLF has represented clients in IRS and Michigan Officer liability trust fund penalty cases. KLF has been successful in having the IRS and State of Michigan Department of the Treasury, Hearing Division, determined officers, including Presidents and Vice Presidents, not liable as a responsible officer for the trust fund taxes, in particular payroll taxes, owed by their corporation or limited liability company.

KLF represented a client appealing an assessment as a responsible officer for Michigan Single Business Tax of a corporation in which he held the office "Vice President-Technology". The appeal hearing was at the Michigan Tax Tribunal in the case entitled Hickey v State of Michigan, Department of the Treasury, MTT Docket #0320519. The Michigan Tax Tribunal held that the client was not responsible for the Michigan Single Business Tax and set aside the assessment.

Tax Compliance

KLF has represented tax clients in tax audits, collections, appeals and tax fraud cases before the Internal Revenue Service ("IRS"), State of Michigan Department of the Treasury and State of Florida Department of Revenue.

Offers in Compromise

When collection of a federal and/or Michigan tax liability is doubtful or where the collection of the tax liability may be unfair or cause an undue hardship due to taxpayer's special circumstances, Klug Law Firm represents clients in negotiating an offer in compromise of the taxpayer's tax liability. Over the past 38 years this representation has resulted in the majority of the Firm's clients compromising their federal tax liabilities for substantially less than the amount due. The following chart illustrates some of the compromises and tax savings Klug Law Firm has negotiated with the IRS on behalf of their clients during the past several years:

Criminal Tax Fraud

The recent surge in IRS enforcements (and resulting surge in IRS revenues) means that corporations and small businesses alike must be especially concerned with their ability to defend against charges of failure to file a tax return, filing a false tax return, tax evasion, tax fraud and other criminal tax controversy matters. The intricate legal distinctions between lawful tax avoidance and illegal tax evasion, or between negligent mistakes and knowing and willful mis-filings, demand that you retain knowledgeable and experienced tax attorneys to represent you. In addition to 30+ years of legal experience, the attorneys at KLF team with a forensic accountant in criminal tax fraud cases where necessary to provide the best possible legal representation.

Michigan Sales and Use Tax

KLF has experience representing clients pertaining to Michigan Sales and Use Tax, including criminal matters. Our attorneys have successfully represented a client where the State of Michigan sought around $1 million for Sales and Use Tax wherein it was reduced to $12,000.00.

Property Tax Assessment Appeals

In today's economic and political climate, state and local governments are under increasing pressure to raise revenues for operations despite strict controls on their power to tax. Now more than ever it is vital to make sure you are being treated fairly regarding real and personal property assessments and other taxation matters. KLF handles real and personal property tax assessment, appeals before the Michigan Tax Tribunal.

Experience and Expertise in Michigan and Federal Tax Law

With advanced education and over 38 years of experience in the field, the taxation attorneys at KLF have the experience and expertise to assist you with virtually any local, state or federal tax matter. In central Michigan, contact the Klug Law Firm for help with your taxation legal needs.