Representative Matters

Past results do not guarantee future results.
Many of these representative matters were handled by Neill Schwerin Boxerman, P.C. attorneys prior to the formation of the firm.

Michelle listening to a client and taking notes in here office.
  • Persuaded the Department of Justice to close its tax evasion investigation of a small business owner who allegedly failed to report several hundred thousand dollars in income.
  • Persuaded the Department of Justice to decline to prosecute an accountant who IRS-Criminal Investigation maintained had aided and assisted in the preparation of fraudulent tax returns in violation of 26 U.S.C. § 7206(2).
  • Represented a business owner who had not filed income or employment tax returns for several years and paid all employees in cash.  Assisted client in coming into compliance with the tax laws, and avoided an IRS criminal investigation and prosecution.
  • Following a lengthy IRS criminal tax investigation into the alleged efforts of a business owner to evade IRS Collection’s efforts to collect delinquent tax liabilities, persuaded the Department of Justice to decline prosecution.
  • Persuaded the Department of Justice to terminate its tax evasion investigation of a business owner who allegedly evaded the efforts of the IRS Collection to collect past due employment taxes.
  • Represented an accountant charged with multiple counts of aiding and assisting in the preparation of fraudulent tax returns in violation of 26 U.S.C. § 7206(2).  Successfully negotiated a favorable plea agreement resulting in a sentence of home-confinement.
  • Represented a business owner with a professional license in a case involving a fraudulent tax return that generated a large tax refund.  Successfully negotiated a favorable plea agreement resulting in a sentence of probation and persuaded state licensing board to allow client to maintain licensure.
  • Represented a business owner who underreported income by over $1 million.  Client came into compliance with the tax laws and avoided an IRS criminal investigation and prosecution.
  • Represented a tax return preparer in a grand jury investigation involving the preparation of dozens of allegedly false and fraudulent tax returns.  Negotiated a favorable plea agreement resulting in a sentence of probation.
  • In a multi-year tax evasion investigation, successfully utilized the IRS’s Expedited Plea Program to mitigate against the likelihood of a lengthy prison sentence.  Client received a sentence of probation.
  • Represented a bookkeeper in a multi-year criminal tax investigation related to the alleged failure to file employment tax returns and pay employment taxes.  IRS-Criminal Investigation ultimately declined to recommend charges to the Department of Justice.
  • Represented a small business owner in a multi-year IRS tax evasion investigation.  Negotiated a plea agreement whereby the tax loss was significantly limited and despite the Department of Justice seeking a two-year prison sentence, persuaded court to sentence client to probation.
  • Took over representation from prominent east coast attorney at a time when Government was offering a deal requiring a plea to tax evasion and jail sentence; after extensive trial preparation and advocacy, Government agreed to a plea to a lesser charge with no incarceration.
  • Represented international business owner in criminal prosecution resulting from undeclared foreign assets and income; government agreed to a reduced FBAR penalty and a sentence of probation.
  • Represented income tax return preparer in rural Missouri in criminal tax investigation relating to preparation of returns allegedly claiming improper credits; client not charged and case closed.
  • Brought in by client as criminal tax counsel to assist his prominent Chicago attorney in resolving a federal criminal tax case in Illinois; successfully convinced Assistant United States Attorney not to pursue charges relating to a $2 million transaction.
  • No charges brought against prominent business owner and media personality following examination by IRS-Criminal Investigation special agents into potential tax crimes.
  • Represented multi-year non-filer in federal criminal tax prosecution where government alleged that client had made false statements to an IRS Revenue Agent conducting a civil examination; resolved the matter with a sentence of probation.
  • Obtained a sentence of probation in a case brought after a multi-year federal investigation involving serious tax evasion allegations and an alleged tax loss of almost $6 million.
  • Successfully challenged IRS Notices of Deficiency alleging millions of dollars in tax deficiencies on behalf of a Missouri business and individual in a trial before the U.S. Tax Court.  The Court held completely for our clients and ordered the IRS to pay attorneys’ fees. 
  • Represented a tax attorney/C.P.A. in an IRS investigation involving the promotion of abusive tax shelters.  Persuaded the IRS’s Examination Division to close its investigation without the assertion of any penalties.
  • Represented a corporation in a case pending before the U.S. Tax Court where the IRS alleged the corporation owed $750,000 in additional income tax, penalties and interest.  The IRS ultimately conceded all additional income tax except for approximately $90,000.
  • Substantially prevailed after a U.S. Tax Court trial on behalf of an individual taxpayer who was an innocent spouse under 26 U.S.C. § 6015, avoiding over $200,000 in taxes, penalties and interest.
  • Persuaded the IRS Examination Division to grant innocent spouse relief for an individual under 26 U.S.C. § 6015, avoiding over $7 million in taxes, penalties and interest.
  • Represented an accounting firm in an IRS investigation involving its alleged participation in tax avoidance transactions.  Persuaded the IRS Office of Appeals to completely concede hundreds of thousands of dollars in proposed penalties asserted under 26 U.S.C. § 6694(b).
  • Persuaded the IRS’s Examination Division to abandon its determination that taxpayer’s farming operations were not conducted for profit under 26 U.S.C. § 183.
  • Represented a physician and business owner in an IRS income tax appeal involving proposed adjustments of over $1 million due to alleged unreasonable compensation.  Persuaded the IRS Office of Appeals that compensation was reasonable, resulting in additional tax due of less than $10,000.
  • In a case pending before the U.S. Tax Court, persuaded the IRS Office of Appeals, that despite corporate and individual clients entering into allegedly abusive tax transactions, the previously asserted $1.5+ million civil fraud penalties under 26 U.S.C. § 6663 were unwarranted.
  • Persuaded the IRS to abate $250,000 in tax penalties previously asserted for corporation’s alleged failure to properly file employment tax returns using magnetic media.
  • Represented nonprofit veterans’ organization through an audit concerning Unrelated Business Income and challenged nonprofit status, resolving the case with no penalties or tax assessed.
  • Represented a manufacturing company in an IRS Income Tax Examination involving the capitalization of expenses under 26 U.S.C. § 263A.  Persuaded the IRS that the company’s accounting methods clearly reflected income and client received a refund.
  • Persuaded the IRS Office of Chief Counsel, in a matter pending before the U.S. Tax Court, to grant innocent spouse relief to an individual client under 26 U.S.C. § 6015, thereby avoiding a $2+ million tax deficiency.
  • Represented a medical professional and business owner before the IRS Office of Appeals to challenge the IRS Examination Division’s findings that he did not “materially participate” in his business under 26 U.S.C. § 469.  Persuaded the IRS that he met the requirements for material participation resulting in the allowance of tax losses and substantial tax savings.
  • Persuaded the IRS Office of Appeals and IRS Office of Chief Counsel that civil fraud penalty asserted pursuant to 26 U.S.C. § 6663 by IRS Examination Division was unwarranted despite client’s prior guilty plea to a criminal tax offense.
  • Persuaded the IRS Examination Division to remove previously asserted penalties for civil fraud under 26 U.S.C. § 6663.
  • Represented accountant in preparer penalty investigation involving 26 U.S.C. §§ 6700 and 6701 and persuaded the IRS Examination Division that penalties were unwarranted. 
  • Represented franchisee of one of the largest tax preparation companies in the United States in a civil injunction action brought by the Tax Division of the U.S. Department of Justice.  Successfully negotiated an agreement whereby the franchisee was able to continue operating its tax preparation business, and also resolved related IRS Office of Professional Responsibility proceedings. 
  • Represented an attorney who, despite substantial income from his law practice failed to file returns for several years.  Persuaded the IRS to abate hundreds of thousands of dollars in penalties due to reasonable cause.
  • Represented C.P.A. in IRS preparer penalty investigation and appeal of penalties under 26 U.S.C. § 6694(b).  Persuaded the IRS Office of Appeals to completely concede all penalties.
  • In a case involving over $200,000 in civil penalties asserted pursuant to 26 U.S.C. § 6721 and 6722 for failure to file correct information returns and failure to furnish correct payee statements related to the Affordable Care Act, persuaded the IRS that all penalties should be abated. 
  • Represented a professional in her claim for innocent spouse relief through the IRS’s administrative process and before the U.S. Tax Court.  Reached a favorable resolution resulting in a concession by the IRS of 80 percent of the tax due and over $250,000 in tax, penalties, and interest.
  • On behalf of a midwestern restaurant owner, persuaded the IRS Office of Appeals to concede civil fraud penalties and over 90 percent of the adjustments proposed by the IRS’s Examination Division, resulting in a tax savings greater than $600,000.
  • In a case involving an alleged Section 183 hobby loss related to a thoroughbred horse breeding and racing business, persuaded the IRS Office of Appeals to concede over $10 million in proposed adjustments.
  • Convinced the IRS to reverse a proposed $400,000 adjustment to income resulting from an inaccurately issued Form 1099.
  • In the case of an individual taxpayer who had claimed excessive and unsubstantiated deductions on the return, resolved audit with minimal adjustments and no civil fraud penalty or referral to IRS-Criminal Investigation.
  • Have represented multiple taxpayers in resolving their undeclared income and unreported foreign financial accounts by participation in IRS procedures such as the Offshore Voluntary Disclosure Program and the Streamlined Domestic and Foreign Offshore Procedures.
  • Obtained relief for client whose husband had filed joint tax returns without her knowledge.
  • Represented taxpayer in resolving IRS examination division’s inaccurate proposed deficiency after investment firm issued him multiple incorrect Forms 1099; IRS Office of Appeals accepted taxpayer’s proposed resolution in full.
  • Took over pending Tax Court case involving assessment of substantial capital gains tax from taxpayer’s sale of home; assembled and presented to IRS counsel documentation establishing no tax due, after which IRS conceded the case.
  • Obtained sentence of probation for client convicted of embezzling money from her employer.
  • Represented officer of importing company during federal investigation into possible violations of federal laws dealing with transportation of hazardous materials; investigation concluded with no action taken against the client.
  • Represented distributor of medical products and its owner in Anti-Kickback and False Claims Act proceedings; criminal charges were dismissed and civil case went to trial where jury returned a verdict finding no financial liability on the part of the individual client; case settled following appeal to Eighth Circuit Court of Appeals and remand.
  • Represented midwest-based medical products manufacturer in West Coast-based federal investigation stemming from the filing of a qui tam suit; federal government declined to intervene and relator dismissed the case.
  • Represented medical professional charged with multiple violations of federal health care laws; after preparing to take the case to trial entered into agreement with government resolving case with plea to one offense and a sentence of probation.
  • Successfully guided former manager of election campaign for a high-ranking state official through sensitive and highly-publicized administrative and legislative investigations.
  • Represented corporate executive in insider trading and earnings management investigation, successfully demonstrating to the Securities and Exchange Commission that it should not pursue further investigation or enforcement action against client.
  • On the eve of an IRS corporate audit, advised corporate officer who had knowledge of company’s financial wrongdoing but also had engaged in wrongdoing himself as to how to navigate the process; client ultimately disclosed what he knew and cooperated with the government in a manner that minimized his own exposure to punishment; court sentenced client to probation.
  • Represented owner of defense contractor who pled guilty of defrauding the government; defendant received minimal jail sentence after persuading Probation Office not to include in sentencing guidelines calculations enhancement sought by Assistant United States Attorney.
  • Where client charged with money laundering carrying potentially long prison sentence, we prepared vigorously for trial – including traveling to foreign country to develop evidence contrary to prosecution’s case – and persuaded government to enter into plea agreement whereby client pled guilty to currency offense and served less than a year in prison.
  • No charges brought against client following raid of client’s premises by Immigrations and Customs Enforcement agents.
  • No fraud charges brought against clients in highly-publicized criminal investigation and prosecution; after negotiating plea to tax charges persuaded judge to allow clients to serve staggered sentences so as to allow their business to continue to operate.
  • Represented physicians accused of improperly dispensing opioids and persuaded Missouri Board of Registration for the Healing Arts to close investigations.
  • Represented physician in federal investigation of writing improper opioid prescriptions; no criminal charges brought and client entered into civil settlement with the government.
  • Represented physician’s assistant in federal criminal investigation relating to possible health care fraud; no charges brought

  • Represented owner of bitcoin mining machine retailer and lessor in an investigation from a secretary of state investigative agency to successfully educate the agency so it could conclude that the owner’s business model did not trigger securities reporting obligations.
  • Handled IRS audit of digital currency trader in which taxpayer created his own inventory tracking system and convinced Service to resolve the audit with no change to the reporting of digital asset receipts, sales, gains and losses.
  • Guided cryptocurrency-owning taxpayers through preparation of tax returns claiming favorable tax treatment for exchange transactions with appropriate disclosures; returns not challenged by IRS.
  • Represented cryptocurrency company, a Money Servies Business, during multiple Bank Secrecy Act examinations, with successful resolutions.   
  • Represented founded of Decentralized Finance protocol in class-action alleging violation of state law; case settled after dismissal from federal court.
  • Advised trade association on tax matters related to digital assets.