Tax Controversy

The power to tax is the power to destroy.

Unexpected government audits can trigger hefty tax assessments. Changes in regulations can raise questions as to future tax treatment. Competent analysis of tax law is necessary to efficiently structure a business and succeed when challenging a tax assessment. Property tax valuations may be grossly overstated. Crockett & Associates attorneys litigate and advise on complex federal, state and local tax matters. While we do not prepare tax returns, we will work closely with return preparers and will take a tax authority to court to challenge unreasonable assessments.

  • A successful challenge to a $300 million defense plant property tax assessment
  • Constitutional challenge under the Import-Export Clause to a sales tax on aircraft parts which resulted in published law
  • Litigated an eight figure Hawaii general excise tax on hotel held in a Real Estate Investment Trust (REIT)
  • IRS litigation involving minimum annual royalties tax shelter
  • A complete dismissal of an IRS employment tax assessment on independent contractor skydiving instructors
  • A verdict against the IRS declaring invalid a $1.3 million income tax deficiency
  • Represented the International Air Transport Association on airport property taxes
  • Property tax exemption litigation for a large hospital and nonprofit organization
  • Negotiation of federal income tax deficiencies
  • Estate tax assessment litigation for international decedent with United States resident family
  • IRC section 280E advisory
  • Tax-fee or tax deferred corporate restructuring
  • 1031 exchange of condominium leased-fee real property interests
 
  • A successful challenge to a $300 million defense plant property tax assessment
  • Constitutional challenge under the Import-Export Clause to a sales tax on aircraft parts which resulted in published law
  • Litigated an eight figure Hawaii general excise tax on hotel held in a Real Estate Investment Trust (REIT)
  • IRS litigation involving minimum annual royalties tax shelter
  • A complete dismissal of an IRS employment tax assessment on independent contractor skydiving instructors
  • A verdict against the IRS declaring invalid a $1.3 million income tax deficiency
  • Represented the International Air Transport Association on airport property taxes
  • Property tax exemption litigation for a large hospital and nonprofit organization
  • Negotiation of federal income tax deficiencies
  • Estate tax assessment litigation for international decedent with United States resident family
  • IRC section 280E advisory
  • Tax-fee or tax deferred corporate restructuring
  • 1031 exchange of condominium leased-fee real property interests