2222 W. Grand River Avenue | Okemos, MI 48864
517-349-5584

Tax

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 §911 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

KLG 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 37 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:

Case Reference Total Tax Liability Offer in Compromise Settlement Amount Total Savings Percentage Saved
CEJ $233,656 $36,000 $197,656 85%
MSM 489,167 48,000 441,167 90%
JKM 100,375 16,250 84,125 84%
PDR 195,139 30,000 165,139 85%
JC 135,941 45,016 90,925 67%
CS 176,928 13,655 163,273 92%
HCSI 101,168 1,000 100,168 99%
DEH 46,339 2,897 43,442 94%
JT 18,210 2,000 16,210 89%
JLC 70,702 8,357 62,345 88%
KHV 82,520 2,000 80,520 98%
DJD  159,926 9,160  150,765 94%
HRM  61,771  7,200  54,571 88%
KJ  37,589  1,000  36,589 97%
KS  19,044  1,000  18,044 95%
LP  112,971  15,000  97,971 87%
PPC  56,803  7,687  49,116 86%
SC  175,989  7,100  168,889 96%
SL  39,706  10,000  29,706 75%
TL  259,103 22,401  236,702 91%

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.

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 37 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.

Klug Law Firm
2222 W. Grand River Avenue
Okemos, MI, 48864 USA
517-349-5584