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Tax Attorney in El Paso, TX

Federal IRS representation for El Paso individuals, Mexican-American dual nationals, US-Mexico cross-border commuters, Fort Bliss soldiers and 1st Armored Division families, UMC and Las Palmas physicians, and UTEP faculty — audits, FBAR for Mexican accounts, Streamlined Filing Compliance, ITIN W-7 cases, back taxes, liens, levies, Offers in Compromise, and U.S. Tax Court petitions tried in the Richard C. White Federal Building at 700 E San Antonio Avenue. Texas levies no personal income tax, so most El Paso engagements are pure federal-IRS work, with Texas Comptroller franchise or sales-tax matters handled remotely via Form 2848 Power of Attorney.

Reviewed by Parham Khorsandi, Esq. — California Bar #266658. Last reviewed: .

Serving El Paso County — El Paso, Horizon City, Socorro, San Elizario, Anthony, Canutillo, Fabens, and the binational El Paso–Ciudad Juárez metro

$91M+

in tax relief secured

2,000+

resolved cases

5.0 / 72

Google reviews

U.S. Tax Court

admitted counsel

Last reviewed: Free consultation: (800) 883-8301 U.S. Tax Court — El Paso trial sessions

El Paso taxpayers facing IRS collection or Texas Comptroller action — the clock is short

An IRS CP504 or LT11 sets a 30-day clock under IRC § 6330 to file a Collection Due Process petition before the federal government can levy a Fort Bliss soldier's DFAS paycheck, an El Paso Electric account, a WestStar Bank deposit, or a University Medical Center physician's wages. A Notice of Deficiency sets a separate 90-day clock under IRC § 6213(a) to petition the U.S. Tax Court, with trial sessions held at the Richard C. White Federal Building at 700 E San Antonio Avenue — the same building that houses the IRS Taxpayer Assistance Center serving El Paso County and the binational Ciudad Juárez metro.

Texas has no state personal income tax, so for individual El Paso filers the federal side is the entire problem. For dual-national taxpayers with accounts at Banamex, BBVA Bancomer, Banorte, Santander Mexico, or Inbursa across the river in Ciudad Juárez, FinCEN Form 114 (FBAR) and the IRS Streamlined Filing Compliance Procedures are usually the first matters on the desk. For El Paso business owners with Comptroller franchise-tax, sales-tax, or maquiladora-related state exposure, the state's four-year assessment period under Tex. Tax Code § 111.201 runs separately from the federal Collection Statute Expiration Date under IRC § 6502. We pull federal account transcripts, file Form 2848 with the IRS, calculate every CSED, and where state matters overlap, file the Comptroller's POA so the state and federal cases move together.

$91M+

aggregate tax relief

2,000+

federal cases resolved

5.0

Google rating (72 reviews)

50

states served via Form 2848

Federal tax representation for El Paso taxpayers

Victory Tax Lawyers, LLP is a California-Bar-admitted tax-resolution law firm headquartered in Los Angeles. Our federal practice is nationwide: the Internal Revenue Service accepts our Form 2848 Power of Attorney in every state, and the U.S. Tax Court — one federal trial court with nationwide jurisdiction — holds trial sessions in El Paso. From our Robertson Boulevard office, we represent El Paso residents, El Paso County–domiciled businesses, US-Mexico cross-border commuters, and the binational dual-national community in IRS audits, collection cases, Tax Court petitions, Offers in Compromise under IRC § 7122, Installment Agreements under IRC § 6159, lien discharges under IRC § 6325, levy releases under IRC § 6343, Trust Fund Recovery Penalty defenses under IRC § 6672, FBAR disclosures under 31 U.S.C. § 5314, and Streamlined Filing Compliance Procedures for unreported Mexican-bank accounts.

Federal tax practice is governed by Treasury under 31 CFR Part 10 (Circular 230). Any attorney in good standing with any state bar may represent a taxpayer before the IRS in any state via Form 2848. The U.S. Tax Court is a federal court with national jurisdiction; admission to that court is national, not state-bound. For most El Paso engagements, no Texas-Bar admission is required at any stage of the case.

For Texas state tax matters — Comptroller of Public Accounts franchise tax, sales-and-use tax, maquiladora-related use tax, or hearings before the State Office of Administrative Hearings — we file the Comptroller's POA and handle the matter remotely from Los Angeles. Where a Texas state-court appearance is required (a Travis County district-court judicial review of a SOAH decision, for example, or an El Paso state-court collection action), we associate with locally admitted Texas counsel under a co-counsel arrangement. The federal portion of the engagement, which is usually the larger exposure, stays with us.

El Paso carries a tax profile shaped by the US-Mexico border. The El Paso–Ciudad Juárez combined metro is the largest binational urban area in North America at roughly 2.7 million people. El Paso is the busiest land port of entry for trucked commercial cargo on the southern border. Fort Bliss — the largest U.S. Army installation by area and the home of the 1st Armored Division — sits inside El Paso city limits. Texas Tech Health Sciences El Paso, the University of Texas at El Paso (UTEP), University Medical Center of El Paso (the region's Level I trauma center), Las Palmas Medical Center, Del Sol Medical Center, and the Hospitals of Providence anchor the medical and academic corridors. Roughly 82% of the city identifies as Hispanic or Latino — the highest share of any major U.S. city outside Miami — and the dual-national, DACA, and Mexican-immigrant population is substantial. The federal-tax case mix here looks different than Houston, Dallas, or Austin: FBAR work, ITIN cases, cross-border commuter foreign earned income exclusion claims, maquiladora transfer-pricing exposure, and military pay issues dominate. We frame every El Paso engagement around those facts.

Your tax rights as an El Paso taxpayer

Federal rights come from the Internal Revenue Code and IRS Publication 1, the Taxpayer Bill of Rights. State rights for Texas business taxpayers come from Tex. Tax Code Chapter 111 and the Comptroller's taxpayer-rights publications. There is no Texas state personal income tax, so individual El Paso filers operate under the federal framework alone. Knowing both sides — plus the cross-border reporting layer for dual-national taxpayers and the SCRA tolling layer for Fort Bliss service members — is the difference between a clean resolution and a missed deadline that ends in a wage levy or a passport hold under IRC § 7345.

Right to representation

IRC § 7521(b)(2) and (c) give you the right to be represented by an attorney, CPA, or Enrolled Agent during any IRS examination or interview. Once Form 2848 is on file with the IRS Centralized Authorization File, the IRS must direct all contact to the attorney first. The Texas Comptroller honors a parallel POA for state matters, and FBAR disclosure work proceeds through the same federal authorization chain.

Right to Tax Court review

IRC § 6213(a) gives you 90 days from a Statutory Notice of Deficiency to petition the U.S. Tax Court — without paying the assessed tax first. Miss the 90-day window and the deficiency becomes final. The Tax Court holds trial sessions in El Paso at the Richard C. White Federal Building, 700 E San Antonio Avenue, with additional Texas trial cities in San Antonio, Dallas, Houston, and Lubbock.

Collection Due Process

IRC § 6320 (lien) and IRC § 6330 (levy) give you a 30-day window to request a CDP hearing on Form 12153 once the IRS files a Notice of Federal Tax Lien with the El Paso County Clerk or issues a Final Notice of Intent to Levy. A timely CDP request halts collection and preserves judicial review in the U.S. Tax Court.

Right to a hearing on state assessments

For Texas Comptroller franchise or sales-tax determinations, Tex. Tax Code § 111.009 allows a redetermination request within 60 days of the notice. Contested cases are heard by the State Office of Administrative Hearings, with judicial review available in Travis County district court under Tex. Gov't Code Chapter 2001.

Right to relief from federal penalties

First-Time Abate administrative relief under IRM 20.1.1.3.6 removes a single year of failure-to-file or failure-to-pay penalties under IRC § 6651 for taxpayers with a clean three-year compliance history. Reasonable-cause abatement reaches further when supported by documentation — serious illness, natural disaster, military deployment from Fort Bliss, or reliance on competent advice. IRC § 7508 supplies automatic abatement for combat-zone deployment.

Right to recover fees

IRC § 7430 allows recovery of administrative and litigation costs where the IRS takes a position not substantially justified and the taxpayer prevails. The threshold is real and used most often in audit-reconsideration and Innocent Spouse cases under IRC § 6015 where the Service's posture cannot be defended on the record.

How Victory Tax Lawyers helps El Paso taxpayers

Offer in Compromise under IRC § 7122

We file Form 656 with Form 433-A(OIC) or 433-B(OIC), document the Reasonable Collection Potential under IRM 5.8.4, and negotiate doubt-as-to-collectibility offers where collection in full is not feasible within the remaining CSED. The federal $205 application fee may be waived for low-income certified offers. Texas has no personal-income-tax mirror to the OIC; for Comptroller business-tax balances, we use the state's Voluntary Disclosure Agreement or a payment-plan negotiation under Tex. Tax Code § 111.103. For ITIN-only Mexican-national filers, OIC eligibility is the same; documentation of Mexican-source income and Banamex / BBVA Bancomer / Banorte / Santander Mexico balances is critical to the Form 433 financial package.

Installment Agreements under IRC § 6159

Streamlined IAs (under $50,000), partial-pay IAs under IRC § 6159(d), and full-pay agreements. Partial-pay structures matter most where IRC § 6502 will extinguish the balance before payoff — the most under-used resolution path for El Paso taxpayers carrying $50,000 to $250,000 in federal debt with a CSED running before full payment is realistic. For Fort Bliss active-duty service members, SCRA tolling at 50 U.S.C. § 3991 changes the CSED math and the IA structure.

Lien discharge, subordination, and withdrawal

When a Notice of Federal Tax Lien filed with the El Paso County Clerk blocks a property sale or refinance in Kern Place, Sunset Heights, Mission Hills, the Upper Valley, or any El Paso County address, we file Form 14135 (discharge), Form 14134 (subordination), or Form 12277 (withdrawal). The IRS procedures sit in IRC § 6325 and IRM 5.12; the timing must align with the closing date set by the title company.

Levy release under IRC § 6343

Wage levies on Fort Bliss DFAS-issued military pay (with SCRA coordination), El Paso Electric, UMC, Las Palmas, Tenet Healthcare, Sierra Providence, UTEP, El Paso Independent School District, and other El Paso employers; bank levies on WestStar Bank, GECU, FirstLight Federal Credit Union, Wells Fargo, JPMorgan Chase, and US Bank. We document economic hardship under IRC § 6343(a)(1)(D) and Treasury Reg. § 301.6343-1(b)(4), and where the levy is procedurally defective, we challenge it through Collection Due Process or the IRS Independent Office of Appeals.

Audit defense and U.S. Tax Court litigation

Correspondence audits, office audits, and field examinations — including sensitive issues like FBAR FinCEN Form 114 for Mexican accounts, IRC § 911 foreign earned income exclusion for US-Mexico commuters working in Ciudad Juárez maquiladoras, IRC § 482 transfer-pricing exposure for maquiladora cross-border operations, IRC § 112 combat-zone exclusions for 1st Armored Division deployments, ITIN-W-7 dependency claims, S-corporation reasonable-compensation, and 1099 physician work at UMC, Las Palmas, and Del Sol. If the audit closes unfavorably, we petition the U.S. Tax Court within the 90-day IRC § 6213(a) window for trial in El Paso.

Penalty abatement under IRC § 6651 and IRM 20.1.1

First-Time Abate administrative relief, reasonable-cause abatement, and statutory exceptions for failure-to-file and failure-to-pay penalties. For accuracy-related penalties under IRC § 6662, we document substantial authority or adequate disclosure to defeat the assessment. Combat-zone deployment under IRC § 7508 supports automatic abatement of late-filing and late-payment penalties for active-duty Fort Bliss service members. Reasonable cause for ITIN-renewal lapses and language-barrier mailing delays is documented case-by-case.

Twelve types of El Paso tax matters we handle

Federal-tax cases for El Paso residents and businesses, framed against the city's border, military, medical, academic, and binational economic profile.

FBAR for Mexican accounts

El Paso sits directly across the river from Ciudad Juárez. Cross-border family banking is normal — accounts at Banamex (Citibanamex), BBVA Bancomer, Banorte, Santander Mexico, Inbursa, HSBC Mexico, and Scotiabank Mexico are routine. FinCEN Form 114 (FBAR) is required for aggregate balances over $10,000. Non-willful penalties cap at $10,000 per violation; willful violations reach the greater of $100,000 or 50% of the account balance under 31 U.S.C. § 5321(a)(5).

Streamlined Filing Compliance Procedures

The IRS Streamlined Filing Compliance Procedures provide a non-willful disclosure path for dual-national taxpayers who failed to report Mexican-bank interest, Mexican rental income, or Mexican-employer wages. Three years of amended Form 1040s, six years of FBARs, and a sworn non-willfulness statement on Form 14653 (Foreign) or Form 14654 (Domestic). The most common engagement for the El Paso binational population.

ITIN W-7 applications and renewals

Individual Taxpayer Identification Numbers under IRC § 6109 for nonresident-alien spouses, resident-alien Mexican-national filers, and dependents claimed on returns. The IRS ITIN unit in Austin processes Form W-7 applications; common audit issues include dependency claims under IRC § 152, the “substantial presence” test, and the IRC § 871(b) effectively-connected-income classification.

US-Mexico cross-border commuter FEIE

US citizens and resident aliens working in Ciudad Juárez maquiladoras while residing in El Paso may qualify for the foreign earned income exclusion under IRC § 911 if the bona-fide-residence or physical-presence test is met. Daily commuters typically fail the physical-presence test but may satisfy bona-fide residence under Sochurek v. Commissioner facts. Audit work on Form 2555 is regular.

Maquiladora transfer-pricing under IRC § 482

El Paso–based US parents operating Ciudad Juárez maquiladoras face IRC § 482 transfer-pricing scrutiny on intercompany services, royalties, and intangibles. Advance Pricing Agreements with the IRS and the Mexican Servicio de Administración Tributaria (SAT) are routinely negotiated. Documentation under Treasury Reg. § 1.6662-6 is the difference between defending a transfer-pricing position and absorbing a 20% accuracy-related penalty.

Fort Bliss combat-zone exclusion disputes

IRC § 112 excludes combat-zone pay for active-duty 1st Armored Division and other Fort Bliss service members deployed to designated combat zones. CP2000 mismatches on excluded pay, hostile-fire-pay reporting, and tax-free housing allowances under IRC § 134 are routine adjustments where the W-2 box-1 amount was coded wrong by DFAS.

Military Spouses Residency (MSRRA)

The Military Spouses Residency Relief Act allows a spouse stationed at Fort Bliss to retain a non-Texas domicile (or claim Texas as the no-PIT domicile) without state-tax assessment by the home state of record. Coordination with the home-state department of revenue is regular work, particularly for spouses domiciled in California, New York, Virginia, or Georgia.

SCRA collection tolling

The Servicemembers Civil Relief Act, 50 U.S.C. § 3991, tolls IRS collection limitation periods during periods of active military service plus 180 days. For Fort Bliss deployed personnel, this changes the CSED math on every assessed year — both extending taxpayer rights and complicating collection planning around the 10-year IRC § 6502 statute.

UMC and Providence 1099 physicians

University Medical Center of El Paso (the region's Level I trauma center), Las Palmas Medical Center, Del Sol Medical Center, the Hospitals of Providence, and Texas Tech Health Sciences El Paso generate 1099 contractor work for emergency physicians, anesthesiologists, radiologists, and locum-tenens specialists. Schedule C reporting, self-employment tax under IRC § 1401, and quarterly estimated-tax compliance under IRC § 6654 are the recurring audit issues.

Trust Fund Recovery Penalty

IRC § 6672 imposes 100% personal liability on officers, partners, and check-signers for unpaid employment-tax withholding. El Paso restaurant, construction, logistics-and-trucking, and customs-brokerage owners are the most common targets, with the IRS Form 4180 interview as the qualification mechanism. The cross-border trucking corridor along Interstate 10 generates a steady volume of Form 941 cases.

Sunland Park NM W-2G dual-residency

Sunland Park Racetrack & Casino sits across the New Mexico state line a few miles from downtown El Paso. Texas residents with New Mexico W-2G gambling winnings face NM state withholding plus federal reporting under IRC § 6041. Dual-residency questions, NM nonresident filing under N.M. Stat. § 7-2-3, and the federal Form W-2G basis tracking are routine.

Passport revocation under IRC § 7345

A seriously delinquent tax debt (the indexed threshold is $62,000 for 2025) triggers State Department certification and passport hold. For El Paso's binational, dual-national, military, and international-business population, passport restrictions are particularly punishing — daily border crossings rely on either a passport or a US passport card. IRC § 7345(e) reversal is regular work.

Nine common causes of tax debt for El Paso taxpayers

Patterns we see repeatedly across El Paso cases. None of them are unusual — all of them are resolvable.

1. Unreported Mexican-bank interest

A dual-national El Paso resident inherits or maintains a Banamex, BBVA Bancomer, Banorte, Santander Mexico, or Inbursa account and never reports the foreign-bank interest on Schedule B or files FBAR. The IRS receives Mexican tax-information-exchange data under the US-Mexico TIEA, sends a CP2000, and the disclosure becomes a Streamlined Filing engagement.

2. Fort Bliss combat-zone misreporting

A 1st Armored Division soldier returns from a deployment where pay should have been excluded under IRC § 112. A W-2 reporting error or DFAS coding mistake leaves taxable wages overstated and a return owed money back rather than collecting a refund.

3. Locum-tenens physician undertaxation

A UMC, Las Palmas, or Providence anesthesiologist taking locum-tenens 1099 work without making quarterly Form 1040-ES payments faces self-employment tax under IRC § 1401 plus accuracy-related penalty exposure under IRC § 6662.

4. Business closure with unpaid Form 941

An El Paso LLC or S-corp — restaurant, customs brokerage, trucking outfit — closes with unpaid Form 941 payroll-tax balances. IRC § 6672 follows the responsible officer personally for the trust-fund portion long after the entity is dissolved.

5. Divorce and joint-return fallout

A jointly-filed return tied to a now-former spouse's understatement — often unreported maquiladora income or Mexican-rental income — leaves both parties liable until Innocent Spouse relief under IRC § 6015 is granted. El Paso family-court orders do not bind the IRS.

6. Cryptocurrency CP2000 surprise

Exchanges issue Form 1099-DA (introduced 2025), and the IRS computer matches reported gains. Missed basis records turn into ordinary-income assessments at the full sale price, an issue across the El Paso military-cyber, UTEP graduate-student, and tech-sector population.

7. Late-filed or unfiled returns

Failure-to-file under IRC § 6651(a)(1) compounds at 5% per month, capped at 25%. After three years, refunds are barred under IRC § 6511. IRM 5.1.11.6 generally requires the last six years filed to bring a taxpayer back into compliance. ITIN-renewal lapses are a frequent precipitating cause.

8. Real-estate sale without estimated tax

A Kern Place, Mission Hills, Upper Valley, or Eastside residential sale generating substantial capital gain with no Form 1040-ES payment produces a tax bill the next April. The IRC § 121 personal-residence exclusion ($250,000/$500,000) helps but does not always eliminate exposure. Cross-border title issues on inherited Mexican property add a layer.

9. Stock-option exercise without planning

UTEP alumni, defense-contractor employees at Lockheed, Raytheon, and General Dynamics El Paso offices, and EPCC tech workers exercising ISOs trigger AMT under IRC § 55. NSO disqualifying dispositions generate ordinary-income inclusions that land squarely on the federal return without state-tax offset since Texas has no PIT.

Eight tax liabilities that pull in El Paso taxpayers

Federal authority alongside the Texas statute where there is a parallel. Where the parallel does not exist (state PIT), the federal exposure stands alone.

Failure to file federal return

IRC § 6651(a)(1) imposes 5% per month, max 25%, plus interest under IRC § 6601. There is no Texas state-PIT mirror — the federal exposure carries the full weight.

FBAR civil penalty

31 U.S.C. § 5321(a)(5) imposes non-willful FBAR penalties capped at $10,000 per violation (per Bittner v. United States, 598 U.S. 85 (2023), per report, not per account) and willful penalties up to the greater of $100,000 or 50% of the account balance. The Streamlined Procedures resolve non-willful cases without these penalties.

Failure to file Texas franchise tax

Tex. Tax Code § 171.362 imposes 5% per month, max 10%, on unpaid franchise tax. Entity charter forfeiture under § 171.301 follows persistent non-compliance and triggers personal-officer liability under § 171.255.

Federal § 7122 Offer in Compromise eligibility

All federal returns must be filed (IRC § 7122(d) compliance) and the offer must reflect Reasonable Collection Potential under IRM 5.8.4. The non-refundable $205 application fee may be waived for low-income certified offers.

Texas sales-tax delinquency

Tex. Tax Code Chapter 151 imposes a 5% late-filing penalty, with an additional 5% if more than 30 days late. Personal liability for “responsible individuals” under § 111.0511 reaches officers, directors, and managers personally for unpaid state sales tax held in trust. El Paso combined sales-tax rate runs 8.25% (6.25% state + 0.5% El Paso County + 1% City of El Paso + 0.5% local).

Trust Fund Recovery Penalty

IRC § 6672 imposes 100% personal liability on responsible persons for unpaid federal trust-fund employment tax (withheld income tax and employee FICA). The IRS uses Form 4180 interviews to identify responsible persons.

Accuracy-related penalty

IRC § 6662 imposes 20% on substantial-understatement or negligence; IRC § 6663 imposes 75% on fraud. Defense is built on substantial authority, adequate disclosure, or reasonable cause. Transfer-pricing-specific accuracy penalties under IRC § 6662(e) reach 20% (substantial valuation misstatement) or 40% (gross valuation misstatement) for maquiladora-related adjustments.

Transferee liability

IRC § 6901 lets the IRS pursue a transferee — a person who received property from a delinquent taxpayer — for the transferor's unpaid tax, up to the value of the transferred property. Cross-border family-asset transfers between US and Mexican entities produce regular transferee-liability work.

What resolution can look like

Debt reduced

An accepted IRC § 7122 Offer in Compromise can resolve six-figure balances for cents on the dollar where Reasonable Collection Potential supports the offer. The IRS national acceptance rate sits around 33%; preparation determines the outcome more than any other factor.

Penalties abated

First-Time Abate removes a single year of failure-to-file or failure-to-pay penalties for taxpayers with a clean three-year compliance record. Reasonable-cause abatement under IRM 20.1.1 reaches further when supported by documentation — particularly relevant for IRC § 7508 combat-zone deployments from Fort Bliss.

Lien released or withdrawn

Once a debt is paid in full, the IRS releases the Notice of Federal Tax Lien within 30 days per IRC § 6325(a). On an Installment Agreement of $25,000 or less, lien withdrawal under Form 12277 can be requested to clear title at the El Paso County Clerk.

Sample tax-resolution outcomes

Anonymized client matters drawn from our $91M+ aggregate tax-relief record across 2,000+ resolved cases.

Year Tax debt Resolution Final outcome
2024 $152,296 IRC § 6159 Installment Agreement Accepted at $25/month, partial-pay
2024 $138,296 Streamlined Installment Agreement Accepted at $25/month
2023 $130,555 Partial-Pay Installment Agreement Accepted at $50/month
2023 $128,206 IRC § 6159 Installment Agreement Accepted at $25/month
2022 $116,451 Partial-Pay Installment Agreement Accepted at $50/month

Past results do not guarantee future outcomes. Each tax case is unique. Results depend on the specific facts of the matter, including the taxpayer's financial condition, compliance history, and the discretion of the Internal Revenue Service.

Why Victory Tax Lawyers for an El Paso federal-tax case

Victory Tax Lawyers is California-Bar-admitted, not Texas-Bar-admitted. That distinction matters — and it does not block our work. The U.S. Tax Court is a federal court with nationwide jurisdiction; an attorney admitted to that court may petition and try cases in any of its trial locations, including the El Paso session at the Richard C. White Federal Building. IRS administrative practice runs on Form 2848 Power of Attorney, which is accepted from any attorney in good standing with any state bar plus an active Centralized Authorization File number. Most El Paso clients never need a separately admitted Texas attorney because the case is, at its core, federal.

When a matter does require Texas state-court appearance — a Travis County district-court judicial-review action on a State Office of Administrative Hearings decision, for example, or an El Paso state-court collection matter — we coordinate with locally admitted Texas counsel under a co-counsel arrangement. The federal portion of the engagement, which is usually the bigger exposure, stays with us. State Comptroller administrative work runs remotely through the Comptroller's POA without requiring Texas-Bar admission.

The engagement is 100% remote. Documents move through a secure client portal; consultations happen by phone or video, with Spanish-language consultation available; signatures are handled electronically. An El Paso client never drives anywhere — not to Los Angeles, not downtown to the federal courthouse on San Antonio Avenue unless trial requires it, not to the IRS Taxpayer Assistance Center. Federal procedures are uniform nationwide; the city in which the lawyer sits has little practical bearing on the outcome.

What distinguishes the firm: a California-Bar-admitted Managing Attorney with active U.S. Tax Court admission, an Enrolled Agent on staff for IRS administrative work, a 5.0 / 72-review Google rating, and $91M+ in cumulative tax relief secured across 2,000+ resolved matters. Substantive depth in FBAR, Streamlined Filing, and cross-border representation that maps directly onto the El Paso–Ciudad Juárez binational case mix. No marketing claim of being a Texas-licensed firm — we are not. A factually accurate offer of federal tax representation, available to any El Paso taxpayer, at the same standard applied to a Los Angeles client.

Our seven-step process for El Paso clients

1

Free consultation

A 30-minute call with a tax attorney to scope your matter, identify deadlines, and decide whether engagement is the right move. Spanish-language consultation available.

2

Engagement letter

A written scope, fee structure, and conflict check. Flat fees for administrative resolution; hourly or hybrid for litigation and Streamlined Filing.

3

Form 2848 and CAF

We file the federal Power of Attorney, register on the IRS Centralized Authorization File, and step in as the contact of record — including with the Texas Comptroller via POA where state matters overlap.

4

Transcript and CSED analysis

We pull IRS account transcripts via Form 8821, calculate each year's CSED under IRC § 6502, account for SCRA tolling for Fort Bliss clients, identify FBAR exposure years, and map every tolling event.

5

Strategy memo

A written summary: the resolution path (OIC, IA, CNC, Streamlined Filing, audit response, CDP, Tax Court petition), the timeline, the realistic outcome range, and the federal/state coordination if applicable.

6

Filing and negotiation

We file the operative document — Form 656, Form 433-A(OIC), Form 9423, Form 12153, Tax Court Petition, Form 14653/14654 Streamlined certification — and handle every IRS contact directly through the secure portal.

7

Compliance monitoring

After resolution we monitor compliance through the OIC five-year terms or the IA term, file future returns including ongoing FBAR obligations, and prevent default that would reinstate the original balance.

Two collection clocks: federal CSED and Texas state assessment limits

The IRS has ten years from the date of assessment to collect a federal tax under IRC § 6502. After the Collection Statute Expiration Date, the debt is extinguished by operation of law. The clock pauses (“tolls”) when an Offer in Compromise is pending, when a Collection Due Process petition is filed, during bankruptcy, when an installment agreement is requested, when the taxpayer is outside the United States for six months or more (a common pattern for El Paso dual-nationals spending time in Mexico), and — for active-duty military — during the period of service plus 180 days under SCRA, 50 U.S.C. § 3991.

Texas has no state personal income tax, so no parallel state PIT collection clock runs against El Paso individual filers. For Texas businesses, Tex. Tax Code § 111.201 generally limits the Comptroller's assessment of franchise tax, sales tax, and other state-administered taxes to four years after the tax became due. Fraud, failure to file, and signed waivers extend the period. For unpaid franchise tax leading to entity charter forfeiture, the § 171.255 personal-officer-liability tail can run separately and well past the original assessment window. FBAR civil penalty assessment carries a separate six-year statute under 31 U.S.C. § 5321(b)(1).

El Paso tax authorities and venues

A working knowledge of the tribunals, agencies, and field offices serving El Paso is what separates an answered Notice from a wage levy. Below is the working list our firm uses on every El Paso matter.

Internal Revenue Service — El Paso TAC

The federal tax authority, at irs.gov. The El Paso Taxpayer Assistance Center operates at 700 E San Antonio Avenue, Suite 102, in the Richard C. White Federal Building, El Paso, TX 79901. Appointments are required and can be scheduled through the IRS office locator or 844-545-5640.

U.S. Tax Court — El Paso trial sessions

The United States Tax Court holds trial sessions in El Paso at the Richard C. White Federal Building, 700 E San Antonio Avenue, El Paso, TX 79901. Petitioners across far West Texas and southern New Mexico typically calendar to El Paso rather than San Antonio or Albuquerque based on proximity.

Texas Comptroller of Public Accounts

The Texas state revenue authority, at comptroller.texas.gov. The Comptroller administers franchise tax under Tex. Tax Code Chapter 171, sales-and-use tax under Chapter 151, and other state-administered taxes. Headquartered at 111 E 17th Street, Austin, TX 78774. An El Paso Comptroller district office at 401 E Franklin Avenue, Suite 250, El Paso, TX 79901, serves El Paso County taxpayers; remote handling via the Comptroller's POA is the default for our engagements.

State Office of Administrative Hearings (SOAH)

The Texas State Office of Administrative Hearings hears state-tax redetermination cases referred by the Comptroller under Tex. Tax Code § 111.009. Administrative Law Judges issue proposals for decision; the Comptroller issues the final decision. Judicial review proceeds in Travis County district court under Tex. Gov't Code Chapter 2001.

IRS Independent Office of Appeals

The administrative-appeals body within the IRS that resolves cases without litigation. Far West Texas cases route through the Appeals offices serving the region. Filings: Form 9423 (collection appeal) and Form 12153 (CDP). Page: irs.gov/appeals.

U.S. District Court — Western District of Texas, El Paso Division

Refund suits filed after payment of tax and exhaustion of administrative remedies under IRC § 7422 may be brought in the U.S. District Court for the Western District of Texas, El Paso Division, at the Albert Armendariz Sr. United States Courthouse, 525 Magoffin Avenue, El Paso, TX 79901 — or in the U.S. Court of Federal Claims. The Western District also handles federal-tax criminal matters originating in El Paso County.

El Paso County Tax Assessor-Collector

The El Paso County Tax Assessor-Collector at 500 E San Antonio Avenue, Room 100, El Paso, TX 79901, administers county property tax, motor-vehicle registration, and state-fee collection. El Paso County does not administer income tax (Texas has none), but the office is the recorder for Notices of Federal Tax Lien filed by the IRS against El Paso real property. The El Paso Central Appraisal District at 5801 Trowbridge Drive, El Paso, TX 79925, sets ad valorem property valuations for the county.

City of El Paso Tax Office

The City of El Paso Tax Office at 221 N Stanton Street, 1st Floor, El Paso, TX 79901, administers municipal property tax, occupancy tax, and business-license fees. The City does not levy income tax, but municipal-fee delinquencies can become liens recorded against El Paso real property and run alongside federal NFTLs at the El Paso County Clerk.

Speak with a tax attorney about your El Paso matter

Free consultation, attorney-client privileged under IRC § 7525, no obligation. If a Notice of Deficiency, Final Notice of Intent to Levy, or FBAR-disclosure letter is in front of you, the deadline to respond is real and short — call today. Bring your most recent IRS notice, your last filed return, any Texas Comptroller correspondence, and a list of any Mexican-bank or other foreign-financial accounts to the consultation. Spanish-language consultation available.

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Frequently asked questions — El Paso tax

Does Texas have a state income tax?

No. Texas is one of nine states with no personal income tax. The state revenue authority is the Texas Comptroller of Public Accounts, which administers franchise tax under Tex. Tax Code Chapter 171 (a privilege tax on entities doing business in Texas with revenue above the $2.47 million no-tax-due threshold, at rates of 0.375% to 0.75%), sales-and-use tax under Chapter 151, hotel-occupancy tax, motor-vehicle tax, and a handful of other state-administered taxes. For El Paso individual filers, federal IRS exposure is the entire tax-liability picture — there is no state-income-tax mirror, no state collection statute on personal wages, and no state PIT audit overlay.

Where is the closest U.S. Tax Court trial location to El Paso?

El Paso itself. The U.S. Tax Court holds trial sessions in El Paso at the Richard C. White Federal Building, 700 E San Antonio Avenue, El Paso, TX 79901. A petitioner designates the preferred place of trial on the Tax Court petition under Tax Court Rule 140; El Paso-resident taxpayers typically designate El Paso. San Antonio, Dallas, Houston, and Lubbock are the other Texas trial cities. Far West Texas and southern New Mexico petitioners frequently route to El Paso based on proximity rather than to Albuquerque or San Antonio.

I have a Mexican bank account. Do I need to file an FBAR?

If the aggregate value of all your foreign financial accounts exceeded $10,000 at any point during the calendar year, yes — FinCEN Form 114 (FBAR) is required under 31 U.S.C. § 5314. El Paso's location across the river from Ciudad Juárez means cross-border family banking is normal — accounts at Banamex (Citibanamex), BBVA Bancomer, Banorte, Santander Mexico, Inbursa, HSBC Mexico, and Scotiabank Mexico are routine. FBAR civil penalties for non-willful violations are capped at $10,000 per report (Bittner v. United States, 598 U.S. 85 (2023)); willful violations reach the greater of $100,000 or 50% of the account balance. The IRS Streamlined Filing Compliance Procedures provide a non-willful disclosure path for taxpayers who file three years of amended Form 1040s, six years of FBARs, and a sworn non-willfulness statement on Form 14653 (Foreign) or Form 14654 (Domestic).

I work in a Ciudad Juárez maquiladora and live in El Paso. Can I claim the foreign earned income exclusion?

Possibly. The IRC § 911 foreign earned income exclusion ($126,500 for 2024, indexed) is available to a US citizen or resident alien whose tax home is in a foreign country and who satisfies either the bona-fide-residence test or the 330-day physical-presence test. Daily commuters from El Paso to Ciudad Juárez typically fail the physical-presence test because they sleep on the US side. The bona-fide-residence path is harder to establish for a commuter than for an expat. Each case turns on facts — how many nights spent in Mexico, family residence, US tax home determination, and the analysis under cases like Sochurek v. Commissioner. A wrong § 911 claim invites a CP2000 plus accuracy-related penalties under IRC § 6662.

Can a California-Bar-admitted attorney represent me in El Paso?

For federal IRS matters — yes. Federal tax practice is governed by Treasury under 31 CFR Part 10 (Circular 230); the IRS accepts Form 2848 Power of Attorney from any attorney in good standing with any state bar. The U.S. Tax Court is a single federal court with nationwide jurisdiction; an attorney admitted to that court may represent a taxpayer at any Tax Court trial location, including El Paso. For Texas Comptroller franchise-tax or sales-tax administrative work, we file the Comptroller's POA and handle the matter remotely. For Texas state-court litigation — a Travis County district-court judicial-review action on a SOAH decision, for instance, or an El Paso County collection matter — we associate with locally admitted Texas counsel. The bulk of El Paso engagements never reach state court.

I am active-duty military at Fort Bliss. What special tax rules apply?

Several layers. IRC § 112 excludes combat-zone pay from gross income for service members deployed to designated combat zones — including 1st Armored Division deployments rotating out of Fort Bliss. IRC § 7508 extends federal filing and payment deadlines during combat-zone service plus 180 days, and automatically abates failure-to-file and failure-to-pay penalties for the deployment period. The Servicemembers Civil Relief Act (SCRA) at 50 U.S.C. § 3991 tolls IRS collection limitation periods during military service. The Military Spouses Residency Relief Act (MSRRA) allows a non-Texas-domiciled spouse stationed at Fort Bliss to retain the home state of record without Texas tax assessment (moot in Texas, which has no PIT, but it matters for spouses domiciled in a state with PIT). DFAS coding errors on combat-zone exclusions and W-2 box-1 inflation are routine adjustments.

What is the IRS Streamlined Filing Compliance Procedure and am I eligible?

The Streamlined Filing Compliance Procedures are an IRS administrative program for taxpayers with unreported foreign-financial accounts whose failure to file FBARs and report foreign income was non-willful. Two tracks: Streamlined Domestic Offshore (for US-resident taxpayers) and Streamlined Foreign Offshore (for non-US-resident taxpayers). The Domestic track requires three years of amended Form 1040s, six years of FBARs, Form 14654 non-willfulness certification, and a 5% miscellaneous offshore penalty on the highest year-end aggregate balance. The Foreign track waives the 5% penalty. Eligibility turns on the non-willful standard — negligent failure, mistake of law, or good-faith misunderstanding rather than intentional disregard. Many El Paso dual-national filers meet the standard; case-by-case analysis is required.

What if I have unfiled returns going back several years?

The IRS Voluntary Filing Compliance policy and IRM 5.1.11.6 generally require the last six years of returns to bring a taxpayer back into compliance. Filing prior-year returns is the first step before any OIC, IA, or CNC request — IRC § 7122(d) compliance is a prerequisite for an Offer. Refunds claimed on returns filed more than three years after the original due date are time-barred under IRC § 6511(b)(2). Texas has no state PIT filing obligation, so there is no state-side filing-compliance gap to close on personal returns; Texas businesses with unfiled franchise-tax reports may use the Comptroller's Voluntary Disclosure Agreement program. ITIN-renewal lapses are a frequent cause of unfiled-return clusters in the El Paso binational population.

Can the IRS levy my El Paso bank account or wages?

Yes — after a Final Notice of Intent to Levy (CP90 or LT11) and expiration of the 30-day Collection Due Process window under IRC § 6330, the IRS may levy bank accounts at WestStar Bank, GECU, FirstLight Federal Credit Union, Wells Fargo, JPMorgan Chase, US Bank, or any El Paso-licensed institution, and serve wage levies on Fort Bliss DFAS-issued military pay, UMC, Las Palmas, Tenet Healthcare, Sierra Providence, UTEP, El Paso Independent School District, El Paso Electric, and other El Paso employers. A timely Form 12153 CDP request halts collection while the case is reviewed by the IRS Independent Office of Appeals. After a CDP determination, the taxpayer has 30 days to petition the U.S. Tax Court under IRC § 6330(d)(1). For active-duty service members at Fort Bliss, additional SCRA protections apply.

How long does a federal Offer in Compromise take to process?

A federal IRS Offer in Compromise typically takes six to twelve months from filing to a final decision. The IRS deems an Offer accepted if not rejected within 24 months under IRC § 7122(f). While the OIC is pending, IRC § 6331(k) bars most levies, and the CSED is tolled. Rejected offers carry a 30-day Appeals window. A well-documented Offer with a complete Form 433-A(OIC) or 433-B(OIC) financial package moves faster than one returned for incompleteness; the firm's El Paso Offer files run through standardized intake to minimize Returned-as-Incomplete kickbacks.

My passport is on hold because of an IRS tax debt. Can that be reversed?

Yes. IRC § 7345 directs the IRS to certify “seriously delinquent tax debt” (indexed threshold of $62,000 for 2025) to the State Department, which then denies or revokes a US passport. Reversal under IRC § 7345(e) requires either full payment, an accepted Offer in Compromise, a streamlined or full-pay installment agreement, a timely CDP request, Innocent Spouse relief under IRC § 6015, or a finding of identity theft. For El Paso's binational population — where daily border crossings depend on a valid passport or passport card — the certification is particularly disruptive. We coordinate the IRS resolution path that triggers the fastest decertification under IRM 5.19.1.4.

What is the federal Trust Fund Recovery Penalty and who is at risk in El Paso?

The Trust Fund Recovery Penalty under IRC § 6672 imposes 100% personal liability on responsible persons — officers, directors, partners, check-signers, payroll managers — for the trust-fund portion (withheld income tax and employee FICA) of unpaid Form 941 employment taxes. El Paso restaurants, customs brokerages along the Bridge of the Americas and Ysleta-Zaragoza international bridges, trucking firms running the I-10 corridor, construction firms working El Paso County and Doña Ana County NM, and hospitality operators in downtown and Mission Valley are the most common targets. The IRS uses Form 4180 interviews to identify responsible persons. Defense centers on lack of willfulness, lack of authority over the funds, and lack of knowledge of the unpaid trust-fund balance.

Will hiring a tax attorney stop IRS collection action immediately?

Once Form 2848 is on file, the IRS routes all communication through the attorney and stops contacting the taxpayer directly. Active levies are not automatically lifted by the POA filing alone — release requires either a financial showing under IRC § 6343, a CDP filing under IRC § 6330, or an installment agreement or OIC submission that triggers the IRC § 6331(k) collection bar. We move on those concurrently when a levy is in place. For active-duty Fort Bliss clients, SCRA stay-of-collection rights add another layer. Texas Comptroller collection on state matters follows a separate track requiring the Comptroller's POA and a state-side payment-plan or VDA submission.

I gambled at Sunland Park Racetrack & Casino across the New Mexico line. What are my filing obligations?

Sunland Park, NM, sits a few miles west of downtown El Paso. New Mexico does have a state personal income tax under N.M. Stat. § 7-2-3 et seq., and nonresident gambling winnings sourced to New Mexico are subject to NM withholding and NM nonresident return filing. Federally, W-2G winnings are reported under IRC § 6041, and gambling losses may be deducted as an itemized deduction up to the amount of winnings under IRC § 165(d). El Paso residents who gamble across the state line often face surprise NM-state-tax filings on top of the federal Form 1040; coordination between the federal and the NM Taxation and Revenue Department is routine on these cases.

About the author

This page was written and reviewed by Parham Khorsandi, Esq., Managing Attorney of Victory Tax Lawyers, LLP. Cal Bar #266658. Admitted to practice before the United States Tax Court. Mr. Khorsandi has resolved over 2,000 federal tax matters and secured more than $91 million in tax relief for clients across all 50 states, with a substantial far West Texas and binational case load including Fort Bliss military families, US-Mexico cross-border commuters, dual-national filers with Mexican-bank disclosure exposure, UMC and Providence physicians, and UTEP faculty.

Page last reviewed: . Editorial standard: every federal-statute citation links to law.cornell.edu (Legal Information Institute, Cornell Law School). Every Texas statute citation links to statutes.capitol.texas.gov. Every administrative authority links to its primary .gov source. Material changes to the law are reflected within 30 days of effective date.

Attorney Advertising. This page is provided by Victory Tax Lawyers, LLP for general informational purposes only. Nothing on this page constitutes legal advice, creates an attorney-client relationship, or substitutes for consultation with a licensed attorney about your specific tax matter. Prior results described or referenced do not guarantee a similar outcome. Each tax case turns on its individual facts, applicable law, and the discretion of the Internal Revenue Service, the Texas Comptroller of Public Accounts, the U.S. Tax Court, the State Office of Administrative Hearings, or other adjudicating body.

Victory Tax Lawyers, LLP is California-Bar-admitted with its principal office at 1100 S. Robertson Blvd., Los Angeles, CA 90035. The firm represents clients in federal tax matters nationwide via Form 2848 Power of Attorney and admission to the United States Tax Court. The firm is not admitted to practice in the courts of the State of Texas; where a Texas state-court appearance is required, the firm associates with locally admitted counsel. Texas Comptroller administrative matters are handled remotely via the Comptroller's POA.

IRS Circular 230 Disclosure: The discussion of U.S. federal tax issues on this page is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties imposed under the Internal Revenue Code or for promoting, marketing, or recommending to another party any tax-related matters addressed. For specific tax advice, consult independent tax counsel.

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