Fraudulent Tax Filing Results in IRS Liability
Identity theft and fraudulent tax return filings can create serious IRS issues for taxpayers when returns are filed using stolen Social Security numbers.
In this case, a fraudulent tax return was filed using our client’s Social Security number to claim a large refundable credit. As a result, the IRS assessed a liability against the client for a tax return they did not file.
The matter escalated to the United States Tax Court, requiring formal legal representation to resolve the dispute and correct the taxpayer’s account.
Tax Court Representation and IRS Chief Counsel Negotiations
Attorney Julia Salzman represented the client in U.S. Tax Court and worked directly with the IRS Chief Counsel’s Office to address the fraudulent filing.
The representation included:
- Reviewing the fraudulent filing and IRS assessment
- Presenting documentation supporting the client’s position
- Communicating directly with IRS counsel during litigation
- Negotiating resolution of the disputed liability before trial
Through careful advocacy and legal analysis, the matter was resolved without the need for trial.
Tax Court Result
The parties reached an agreement confirming that no tax was owed for the year at issue.
Final Outcome
- IRS Liability Eliminated
- Tax Court Matter Resolved Before Trial
- Final Tax Due: $0
The resolution eliminated the client’s liability entirely and resolved the matter caused by identity misuse.
Frequently Asked Questions
The IRS may mistakenly assess tax liability against you based on the fraudulent filing. Correcting the issue often requires documentation and communication with the IRS.
Yes. If the IRS disputes the taxpayer’s position or issues a formal assessment, the matter may proceed to U.S. Tax Court.
Yes. If the taxpayer demonstrates that the return was fraudulent or unauthorized, the IRS may remove the liability.
Taxpayers should act quickly to report the issue, protect their identity, and address any resulting IRS notices or assessments.
Need Help Resolving an IRS Identity Theft or Tax Court Matter?
If you are facing IRS issues related to identity theft, fraudulent tax filings, or Tax Court litigation, experienced legal guidance can help protect your rights and resolve the dispute.
Contact The Wilson Firm to discuss your situation and explore your available options.
Why Hire Us?
At The Wilson Firm, we provide strategic and personalized representation tailored to each client’s unique situation. Whether you’re facing a tax dispute, government investigation, or enforcement action, our team works closely with you to assess risk, identify opportunities, and pursue the best possible outcome.
We understand that legal matters can be complex and overwhelming. Our role is to simplify that complexity—handling communications with tax authorities, developing a clear strategy, and guiding you through each step with confidence.
From high-stakes disputes to proactive planning, we are committed to protecting your interests and delivering practical, results-driven solutions.
Contact us today to learn how our experience and approach can help you move forward with clarity.
