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Tax Attorney in Newport News, VA

Federal IRS representation for Newport News residents, Newport News Shipbuilding (Huntington Ingalls Industries) trade workers, naval engineers, and Q-clearance Naval Reactors specialists, Joint Base Langley-Eustis Air Force and Army personnel and Air Combat Command staff, Newport News/Williamsburg International Airport (PHF) airline crew, Christopher Newport University and Hampton University faculty, Riverside Regional Medical Center and Bon Secours Mary Immaculate 1099 physicians, Canon USA Newport News and Dominion Energy employees, Filipino-American and African-American Navy families with overseas accounts, and small-business owners along Warwick Boulevard, Jefferson Avenue, City Center at Oyster Point, and Hilton Village — audits, back taxes, liens, levies, Offer in Compromise filings, and U.S. Tax Court petitions tried across the harbor in Norfolk at 600 Granby Street. Newport News is one of Virginia’s 38 independent cities, with no overlapping county government. Virginia Department of Taxation matters are handled remotely through Form PAR 101 Power of Attorney filed alongside IRS Form 2848.

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

Serving the Newport News independent city — Downtown, Hilton Village, City Center at Oyster Point, Denbigh, Hidenwood, Port Warwick, Riverside, Lee Hall, Fort Eustis, and the wider Hampton Roads peninsula

$100M+

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 — Hampton Roads trial sessions in Norfolk at 600 Granby St

Newport News taxpayers facing IRS collection or Virginia Department of Taxation action — the clock is short

An IRS CP504 or LT11 starts a 30-day clock under IRC § 6330 to file a Collection Due Process petition before the federal government can levy a Newport News Shipbuilding paycheck on the Huntington Ingalls Industries payroll feed, a Joint Base Langley-Eustis military DFAS direct deposit, a Riverside Regional Medical Center W-2, a Langley Federal Credit Union or BayPort Credit Union account, or any Hampton Roads employer wage stream. A Statutory Notice of Deficiency starts a separate 90-day clock under IRC § 6213(a) to petition the U.S. Tax Court, with Hampton Roads trial sessions calendared at the Walter E. Hoffman U.S. Courthouse at 600 Granby Street in Norfolk — the same building hosting the U.S. District Court for the Eastern District of Virginia. The Newport News Division of that District Court, which handles federal-tax refund suits under IRC § 7422 and federal-tax criminal matters under IRC § 7201, sits at the Walter E. Hoffman U.S. Courthouse, 2400 West Mercury Boulevard, Newport News.

Virginia operates a graduated personal income tax topping out at 5.75% under Va. Code § 58.1-320 and a 6% corporate income tax under Va. Code § 58.1-400. The Virginia Department of Taxation runs an administrative appeals track through the Office of Tax Commissioner under Va. Code § 58.1-1821, with judicial review available in the Newport News Circuit Court under Va. Code § 58.1-1825. We pull federal account transcripts on Form 8821, file Form 2848 with the IRS and Form PAR 101 with the Virginia Department of Taxation, calculate every Collection Statute Expiration Date, and where state and federal exposures overlap, run the two tracks in parallel from our Los Angeles office.

$100M+

aggregate tax relief

2,000+

federal cases resolved

5.0

Google rating (72 reviews)

50

states served via Form 2848

Federal tax representation for Newport News taxpayers

Victory Tax Lawyers, LLP is a California-Bar-admitted tax-resolution law firm headquartered in Los Angeles. Our federal practice runs nationwide: the Internal Revenue Service accepts our Form 2848 Power of Attorney in every state, and the U.S. Tax Court — a single federal trial court of nationwide jurisdiction — calendars Hampton Roads cases in downtown Norfolk at 600 Granby Street, a 25-mile drive from City Center at Oyster Point. From our Robertson Boulevard office, we represent Newport News residents and Newport News-domiciled businesses 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, and Trust Fund Recovery Penalty defenses under IRC § 6672.

Federal tax practice is governed by Treasury under 31 CFR Part 10 (Circular 230). An attorney in good standing with any state bar may represent a taxpayer before the IRS in any state through 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 Newport News engagements, no Virginia State Bar admission is required at any stage of the case — the work is federal from start to finish.

For Virginia state-tax matters — Virginia Department of Taxation income-tax assessments, sales-and-use tax disputes, pass-through entity tax filings, or administrative appeals before the Office of Tax Commissioner — we file Form PAR 101 (Virginia Tax Power of Attorney) and handle the matter remotely from Los Angeles. Where a Virginia state-court appearance is required — a Newport News Circuit Court judicial-review action on a Tax Commissioner final determination under Va. Code § 58.1-1825, for example, or a Virginia Supreme Court appeal — we associate with locally admitted Virginia counsel under a co-counsel arrangement. The federal portion of the engagement, which is usually the larger exposure, stays with us.

Newport News carries a tax profile shaped above all by Newport News Shipbuilding. The shipyard, a subsidiary of Huntington Ingalls Industries (the company spun off from Northrop Grumman in 2011, with corporate roots going back to Newport News Shipbuilding and Dry Dock Company founded in 1886), is the only American shipyard capable of building Nimitz-class and Gerald R. Ford-class nuclear-powered aircraft carriers, and one of only two yards that builds Virginia-class fast-attack submarines for the U.S. Navy. More than 25,000 trade workers, engineers, and Naval Reactors specialists hold a mix of Secret, Top Secret, SCI, and Department of Energy Q clearances tied to naval nuclear propulsion work. Add Joint Base Langley-Eustis — the merged Air Force base hosting Air Combat Command headquarters and the 633d Air Base Wing, with Fort Eustis on the Newport News side serving as the U.S. Army Transportation Corps home — Christopher Newport University, Hampton University (the historically Black research institution five miles south), Riverside Regional Medical Center, Bon Secours Mary Immaculate Hospital, Canon Virginia’s Newport News manufacturing plant, the Dominion Energy regional operations footprint, Liebherr Cranes USA, Newport News/Williamsburg International Airport, and a long-rooted African-American and Filipino-American population, and the federal-tax case-mix in Newport News looks different from any inland city of comparable size.

Your tax rights as a Newport News taxpayer

Federal rights come from the Internal Revenue Code and IRS Publication 1, the Taxpayer Bill of Rights. State rights come from Title 58.1 of the Code of Virginia and the Virginia Department of Taxation’s published guidance at tax.virginia.gov. Knowing both sides is the difference between a clean resolution and a missed deadline that ends in a Langley Federal Credit Union levy or a Virginia Department of Taxation memorandum of lien recorded at the Newport News Circuit Court Clerk’s Office.

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 Virginia Department of Taxation honors a parallel POA through Form PAR 101 for state-tax matters.

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 calendars Hampton Roads cases in downtown Norfolk at the Walter E. Hoffman U.S. Courthouse, 600 Granby Street, a 25-mile drive across the harbor from Newport News.

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 Newport News Circuit Court 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 Virginia administrative appeal

Va. Code § 58.1-1821 allows an administrative appeal to the Virginia Tax Commissioner within 90 days of a notice of assessment. The Tax Commissioner issues a written final determination; judicial review of that determination is filed in a Virginia Circuit Court — typically the Newport News Circuit Court for Newport News taxpayers — under Va. Code § 58.1-1825 within three years of the assessment date.

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, hurricane disruption under IRC § 7508A, military deployment under IRC § 7508, or reliance on competent advice.

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 Newport News 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 pursue 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. On the Virginia side, the Department of Taxation may compromise state liabilities under Va. Code § 58.1-105 where doubt as to liability or collectibility exists; we file Form OIC B-3 alongside the federal package when state debt is part of the picture.

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 — an under-used resolution path for Newport News taxpayers carrying $50,000 to $250,000 in federal debt with a CSED running before full payment is realistic. Virginia state payment plans run separately through the Department of Taxation under Va. Code § 58.1-1813.

Lien discharge, subordination, and withdrawal

When a Notice of Federal Tax Lien filed with the Newport News Circuit Court Clerk blocks a property sale or refinance in Hilton Village, Hidenwood, Riverside, Port Warwick, City Center at Oyster Point, Denbigh, Lee Hall, or any Newport News 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. Virginia Department of Taxation memoranda of lien are recorded at the same Circuit Court Clerk’s Office and require separate state-side release procedures.

Levy release under IRC § 6343

Wage levies on Newport News Shipbuilding (Huntington Ingalls), Riverside Regional Medical Center, Bon Secours Mary Immaculate, Christopher Newport University, Hampton University, Canon Virginia, Liebherr, Dominion Energy, the City of Newport News, Joint Base Langley-Eustis civilian payroll, and DFAS military pay; bank levies on Langley Federal Credit Union, BayPort Credit Union, Old Point National Bank, Atlantic Union Bank, Truist, and Wells Fargo. For active-duty Army and Air Force clients at Joint Base Langley-Eustis, DFAS levy processing has its own coordination layer through the Defense Finance and Accounting Service Cleveland office. 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 Philippine peso and other overseas accounts held by Filipino-American Navy families, military combat-zone exclusions under IRC § 112 for deployed Joint Base Langley-Eustis airmen and soldiers, classified research-and-development expenditures under IRC § 174 for cleared Newport News Shipbuilding engineers contracting through HII or third-party defense firms, Riverside and Mary Immaculate 1099 physician self-employment-tax exposure, RSU and ESPP vesting for HII shipyard professional staff, airline-crew multi-state apportionment under 49 U.S.C. § 40116 for Atlantic Coast PHF flight crews, and hurricane casualty-loss claims under IRC § 165(h) and involuntary-conversion deferrals under IRC § 1033. If the audit closes unfavorably, we petition the U.S. Tax Court within the 90-day IRC § 6213(a) window for trial at 600 Granby Street in Norfolk.

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 deployed Air Combat Command airmen and Fort Eustis Transportation Corps soldiers. Hurricane Helene 2024, Hurricane Matthew 2016, and earlier-storm deadline postponements under IRC § 7508A apply to Newport News taxpayers within designated FEMA disaster areas.

Twelve types of Newport News tax matters we handle

Federal-tax cases for Newport News residents and businesses, framed against the city’s shipbuilding, military, healthcare, academic, manufacturing, and African-American and Filipino-American population profile.

Newport News Shipbuilding Q-clearance cases

Newport News Shipbuilding is the only U.S. shipyard building Nimitz-class and Gerald R. Ford-class nuclear-powered aircraft carriers and is one of only two yards producing Virginia-class fast-attack submarines. Welders, pipefitters, electricians, nuclear test engineers, Naval Reactors specialists, and design engineers hold Secret, Top Secret, SCI, and Department of Energy Q clearances. Unfiled returns, unresolved liens, and FBAR non-compliance each become SF-86 adverse information reportable to the Department of Energy and the Defense Counterintelligence and Security Agency. We coordinate Form 656 or Form 9465 timing with clearance reinvestigation cycles.

Huntington Ingalls Industries RSU and ESPP

HII (NYSE: HII) compensates professional and engineering staff with restricted-stock units, performance-share units, and an employee stock-purchase plan. Vesting events generate ordinary income on Form W-2 box 1 plus separate Form 1099-B reporting at sale, and the basis-adjustment trap under IRS Notice 2009-49 produces repeated CP2000 mismatches. We rebuild the basis worksheet, file amended returns where the original return missed the addition, and respond to deficiency notices on the underlying issue.

Classified §174 R&E expenditures

Post-TCJA, IRC § 174 requires capitalization of specified research-or-experimental expenditures over 5 years (15 years if foreign). For Newport News Shipbuilding engineers contracting through HII or downstream defense vendors on classified naval nuclear propulsion or Virginia-class submarine R&D work, the § 174 treatment interacts with classified contract revenue recognition, IRC § 41 research-credit claims, and CFC look-through rules for offshore subsidiaries. Audit defense at this layer requires both IRS Large Business & International coordination and DCAA-aware documentation.

Joint Base Langley-Eustis combat-zone exclusions

IRC § 112 excludes combat-zone pay for active-duty airmen and soldiers deployed from Joint Base Langley-Eustis. Langley Air Force Base is home to Air Combat Command headquarters and the 1st Fighter Wing flying F-22 Raptors; Fort Eustis on the Newport News side is the U.S. Army Transportation Corps headquarters. CP2000 mismatches on excluded pay, hostile-fire-pay reporting, imminent-danger-pay coding, and tax-free housing allowances under IRC § 134 are routine adjustments where a W-2 box-1 amount was wrong following Middle East, Horn of Africa, or other designated combat-zone deployments.

Military spouse residency (MSRRA)

The Military Spouses Residency Relief Act allows a spouse of an active-duty Air Force airman or Army soldier stationed at Joint Base Langley-Eustis to retain a non-Virginia domicile (or, post-2018 Veterans Benefits and Transition Act amendment, elect the service member’s domicile) without Virginia income-tax assessment. We coordinate with the home-state department of revenue and file Form 763-S for Virginia withholding refunds when the MSRRA election was missed.

Servicemembers Civil Relief Act (SCRA) tolling

SCRA, 50 U.S.C. § 3991, tolls IRS collection limitation periods during periods of active military service plus 180 days. For deployed Air Combat Command airmen, Fort Eustis Transportation Corps soldiers, and TRANSCOM-supporting personnel on extended deployments, this changes the CSED math on every assessed year — both extending taxpayer rights and complicating collection planning across multiple back-to-back deployments.

FBAR for overseas Navy-family accounts

Newport News hosts a long-rooted Filipino-American Navy and shipyard population tracing back to wartime stewards’ mate enlistments and post-war shipyard hiring patterns. Family bank accounts in Manila, Cebu, Iloilo, Davao, and Bacolod are common — and FinCEN Form 114 (FBAR) is required when aggregate balances exceed $10,000 at any point during the year. Hispanic immigrant families with accounts in Mexico, Central America, and the Dominican Republic face the same obligation, as do African-American taxpayers with inherited overseas interests. Streamlined Filing Compliance Procedures are the standard non-willful disclosure path; ITIN W-7 processing supports dependents and non-resident family members.

Riverside, Mary Immaculate, and CHKD 1099 physicians

Riverside Regional Medical Center, Bon Secours Mary Immaculate Hospital, Children’s Hospital of The King’s Daughters (CHKD pediatric outpatient on the peninsula), and affiliated specialty groups produce substantial 1099 contractor work for anesthesiologists, radiologists, emergency-medicine groups, hospitalists, and locum-tenens physicians. Schedule C reporting, self-employment tax under IRC § 1401, and quarterly estimated-tax compliance under IRC § 6654 are the recurring audit issues.

Newport News/Williamsburg airline crew

Newport News/Williamsburg International Airport (PHF) supports Avelo, Breeze, and other regional and seasonal carriers. Pilots and flight attendants based at PHF, plus crews who pick up trips through Norfolk and Richmond, are subject to the federal Pilots and Flight Attendants Tax Act at 49 U.S.C. § 40116, which restricts state income-tax sourcing to the state of residence and the state where more than 50% of flight time is performed. Multi-state withholding errors, refundable Virginia withholding from non-resident crew, and per-diem M&IE substantiation under Rev. Proc. 2011-47 are the regular case patterns.

Trust Fund Recovery Penalty

IRC § 6672 imposes 100% personal liability on officers, partners, and check-signers for unpaid employment-tax withholding. Newport News restaurants along Warwick Boulevard and at City Center at Oyster Point, construction contractors supporting HII subcontract work, marine-services LLCs on the James River and Hampton Roads waterfront, and small staffing firms supporting Joint Base Langley-Eustis are the most common targets, with the IRS Form 4180 interview as the qualification mechanism.

CNU, Hampton, and adjunct-faculty filings

Christopher Newport University in Newport News and Hampton University — a historically Black research university five miles south on Hampton Harbor — together employ hundreds of adjunct instructors, graduate-research assistants, and visiting faculty whose income mix runs across W-2, 1099-NEC, fellowship Form 1098-T reporting, and IRC § 117 qualified-scholarship exclusions. Clergy and chaplains attached to Newport News and Hampton faith communities, and HBCU religious-life programs at Hampton, may also qualify for IRC § 107 housing-allowance exclusions that require careful documentation.

Hurricane casualty losses and passport revocation

Hurricane Helene 2024, Hurricane Florence 2018, Hurricane Matthew 2016, and earlier storms produced FEMA disaster declarations covering the City of Newport News. Personal casualty losses under IRC § 165(h)(5) are limited to federally declared disaster areas post-TCJA; involuntary-conversion deferrals under IRC § 1033 apply to insurance reimbursements; IRC § 7508A postpones filing and payment deadlines. Separately, IRC § 7345 triggers State Department certification and passport hold at a seriously delinquent threshold (indexed to $62,000 for 2025) — a particular concern for HII international travel, Filipino-American family travel, and active-duty Joint Base Langley-Eustis personnel deploying overseas.

Nine common causes of tax debt for Newport News taxpayers

Patterns we see repeatedly across Newport News cases. None of them are unusual — all of them are resolvable.

1. HII RSU vesting without estimated tax

A Newport News Shipbuilding engineer or program manager with HII restricted-stock vesting receives a six-figure W-2 spike with only 22% supplemental federal withholding, well under the marginal bracket. The April tax bill arrives at $30,000-$80,000, and no Form 1040-ES payments were made through the year. We rebuild the basis schedule and document on Schedule D when shares are sold post-vest.

2. Combat-zone deployment coding errors

An Air Combat Command airman or Fort Eustis soldier returns from a Middle East or Horn of Africa 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 refund missed, or worse, a CP2000 issued the following year when adjustments cross-check incorrectly against BAH and TRICARE allotments.

3. Riverside locum-tenens undertaxation

A Riverside, Mary Immaculate, CHKD, or peninsula-affiliated physician taking locum-tenens 1099 work without making quarterly Form 1040-ES payments faces self-employment tax under IRC § 1401 plus Virginia estimated-tax shortfall plus accuracy-related penalty exposure under IRC § 6662. CRNA and pharmacist contracting through Newport News-based staffing agencies produces the same pattern.

4. Warwick Boulevard small-business undercollection

A Warwick Boulevard, Jefferson Avenue, or City Center at Oyster Point restaurant or retailer under-collects the 6% combined Virginia sales tax (4.3% state + 1% Newport News local option + 0.7% Hampton Roads regional) for two quarters. The Virginia Department of Taxation issues a sales-tax assessment with Va. Code § 58.1-1813 officer-liability tail riding behind it.

5. Business closure with unpaid Form 941

A Newport News LLC or S-corp 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, and Va. Code § 58.1-1813 imposes parallel state employer-withholding officer liability.

6. Divorce and joint-return fallout

A jointly-filed return tied to a now-former spouse’s understatement leaves both parties liable until Innocent Spouse relief under IRC § 6015 is granted. Newport News Juvenile and Domestic Relations District Court and Newport News Circuit Court orders do not bind the IRS.

7. 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, a recurring issue across Newport News’s shipyard-engineering, defense-contractor, CNU computer-science alumni, and Joint Base Langley-Eustis cyber-warfare population.

8. 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. Virginia’s parallel limitation under Va. Code § 58.1-1812 is six years.

9. Unreported overseas family accounts

A Filipino-American or African-American Newport News family inherits or jointly holds bank accounts in Manila, Cebu, Iloilo, or elsewhere overseas. Aggregate balances cross $10,000 and FBAR obligations under 31 U.S.C. § 5314 are triggered. Streamlined Filing Compliance Procedures are the standard non-willful disclosure path; willful exposure under 31 U.S.C. § 5321(a)(5) is materially different.

Eight tax liabilities that pull in Newport News taxpayers

Federal authority alongside the Virginia statute where there is a parallel. Where the parallel exists, both exposures must be worked simultaneously.

Failure to file federal return

IRC § 6651(a)(1) imposes 5% per month, max 25%, plus interest under IRC § 6601. Failure-to-pay under § 6651(a)(2) adds 0.5% per month up to a separate 25% cap. Combat-zone deployment under IRC § 7508 supports automatic abatement for the deployment period.

Failure to file Virginia income tax

Va. Code § 58.1-347 imposes a Virginia late-filing penalty of 6% per month (capped at 30%) on the tax due, with statutory interest accruing separately. The Virginia Department of Taxation may also impose the § 58.1-308 substitute-return process when no return is filed after notice.

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. Virginia state OICs under Va. Code § 58.1-105 follow a separate Form OIC B-3 process.

Virginia sales-and-use tax

Va. Code Title 58.1, Chapter 6 imposes a 4.3% state sales tax plus 1% Newport News local option plus 0.7% Hampton Roads regional transportation rate — a combined 6% rate. The 6% rate applies to Warwick Boulevard, Jefferson Avenue, City Center, and Hilton Village hospitality and retail sales. Officer liability for unpaid trust-fund sales tax reaches under Va. Code § 58.1-1813.

Trust Fund Recovery Penalty

IRC § 6672 imposes 100% personal liability on responsible persons for unpaid federal trust-fund employment tax. Va. Code § 58.1-1813 imposes a parallel state-side personal-liability tail on responsible officers for unpaid Virginia withholding and sales tax held in trust for the Commonwealth.

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. Virginia parallels this through § 58.1-308 substitute-return understatement penalties.

Virginia Pass-Through Entity Tax (PTET)

Va. Code § 58.1-390.3 allows qualifying pass-through entities to elect to pay Virginia income tax at the entity level, sidestepping the IRC § 164(b)(6) federal SALT cap for owners. Late or defective PTET elections produce double-tax exposure that is typically resolvable through amended returns and Form 502PTET refiles.

Willful failure to collect or pay over tax

IRC § 7202 makes willful failure to collect, account for, or pay over withheld tax a felony — an exposure that recurs in Hampton Roads marine-services officer cases and Newport News hospitality-LLC employment-tax cases where pay-over is skipped to keep the lights on. Criminal referral risk runs alongside the civil Trust Fund Recovery Penalty under IRC § 6672.

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. Past results do not guarantee future outcomes — each case turns on its facts.

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 and IRC § 7508A hurricane disaster postponements.

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 Newport News Circuit Court Clerk.

Sample tax-resolution outcomes

Anonymized client matters drawn from our $100M+ 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 and the Virginia Department of Taxation.

Why Victory Tax Lawyers for a Newport News federal-tax case

Victory Tax Lawyers is California-Bar-admitted, not Virginia State 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 Hampton Roads session calendared at the Walter E. Hoffman U.S. Courthouse on Granby Street in Norfolk. 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 Newport News clients never need a separately admitted Virginia attorney because the case is, at its core, federal.

When a matter does require Virginia state-court appearance — a Newport News Circuit Court judicial-review action under Va. Code § 58.1-1825 on a Tax Commissioner final determination, a Virginia Court of Appeals tax appeal, or a Supreme Court of Virginia review — we associate with locally admitted Virginia counsel under a co-counsel arrangement. The federal portion of the engagement, which is usually the bigger exposure, stays with us. Virginia Department of Taxation administrative work runs remotely through Form PAR 101 without requiring Virginia State Bar admission.

The engagement is 100% remote. Documents move through a secure client portal; consultations happen by phone or video; signatures are handled electronically. A Newport News client never drives anywhere — not to Los Angeles, not across the Monitor-Merrimac Memorial Bridge-Tunnel to Norfolk, not to the IRS Taxpayer Assistance Center at 200 Granby Street, Suite 605 in the MacArthur Federal Building, unless an in-person meeting is something the client wants. 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 $100M+ in cumulative tax relief secured across 2,000+ resolved matters. No marketing claim of being a Virginia-licensed firm — we are not. A factually accurate offer of federal tax representation, available to any Newport News taxpayer, at the same standard applied to a Los Angeles client.

Our seven-step process for Newport News 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.

2

Engagement letter

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

3

Form 2848 and PAR 101

We file the federal Power of Attorney with the IRS Centralized Authorization File and Virginia Form PAR 101 with the Department of Taxation, then step in as the contact of record for both agencies.

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 Joint Base Langley-Eustis service members, and identify other tolling events.

5

Strategy memo

A written summary: the resolution path (OIC, IA, CNC, audit response, CDP, Tax Court petition), the timeline, the realistic outcome range, and the federal/Virginia 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, Va. § 58.1-1821 administrative appeal — and handle every IRS and Virginia Tax 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, and prevent default that would reinstate the original balance.

Two collection clocks: federal CSED and Virginia state limitations

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, and — for active-duty Air Combat Command airmen and Fort Eustis soldiers — during the period of service plus 180 days under SCRA, 50 U.S.C. § 3991.

Virginia’s parallel limitation periods are different. Under Va. Code § 58.1-1802.1, the Department of Taxation generally has seven years from the date of assessment to collect, with extensions for waivers, bankruptcy, and active military service. Va. Code § 58.1-1812 caps the assessment period for unfiled or fraudulent returns; Va. Code § 58.1-104 sets the standard three-year statute on filed returns. The interplay of two limitation periods on overlapping years is the calculation we run on every Newport News engagement with both federal and Commonwealth exposure.

Newport News tax authorities and venues

A working knowledge of the tribunals, agencies, and field offices serving Newport News is what separates an answered Notice from a wage levy. Below is the working list our firm uses on every Newport News matter. Newport News is an independent city — one of 38 in the Commonwealth — with no overlapping county government, so the city and the local taxing authority are one and the same.

U.S. District Court — Eastern District of Virginia, Newport News 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 Eastern District of Virginia, Newport News Division, at the Walter E. Hoffman U.S. Courthouse, 2400 West Mercury Boulevard, Newport News, VA 23606 — or in the U.S. Court of Federal Claims. The Newport News Division also handles federal-tax criminal matters originating in Newport News under IRC § 7201 and IRC § 7202.

Internal Revenue Service — Norfolk TAC

The federal tax authority, at irs.gov. The closest Taxpayer Assistance Center to Newport News sits at 200 Granby Street, Suite 605, in the MacArthur Federal Building, Norfolk, VA 23510 — about 25 miles southeast across the Monitor-Merrimac Memorial Bridge-Tunnel. Appointments are required and can be scheduled through the IRS office locator or 844-545-5640.

U.S. Tax Court — Hampton Roads trial sessions

The United States Tax Court calendars Hampton Roads cases for trial in Norfolk at the Walter E. Hoffman U.S. Courthouse, 600 Granby Street, Norfolk, VA 23510. A petitioner designates the preferred place of trial on the Tax Court petition under Tax Court Rule 140; Newport News-resident taxpayers typically designate Norfolk for proximity. Richmond is the other Virginia trial location, about 70 miles northwest along I-64.

Virginia Department of Taxation

The Virginia state revenue authority, at tax.virginia.gov. The Department administers Virginia personal income tax under Va. Code § 58.1-320 (top rate 5.75%), corporate income tax under § 58.1-400 (6%), sales-and-use tax under Title 58.1 Chapter 6, and the Pass-Through Entity Tax under § 58.1-390.3. Headquartered at 1957 Westmoreland Street, Richmond, VA 23230, with Hampton Roads field presence supporting Newport News, Hampton, and Norfolk taxpayers. Remote handling via Form PAR 101 is the default for our engagements.

Virginia Office of Tax Commissioner appeals

Administrative appeals of Virginia tax assessments are filed with the Tax Commissioner within 90 days under Va. Code § 58.1-1821. The Commissioner issues a written final determination through Public Documents and Rulings. Judicial review proceeds in a Virginia Circuit Court — for Newport News taxpayers, the Newport News Circuit Court — under Va. Code § 58.1-1825.

IRS Independent Office of Appeals

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

City of Newport News Treasurer and Commissioner of the Revenue

The City of Newport News Treasurer at 2400 Washington Avenue, Newport News, VA 23607 collects local property taxes, business-license tax, and personal-property tax. The Commissioner of the Revenue at the same address performs the assessor function and administers business license (BPOL) tax under Va. Code § 58.1-3700 et seq. and tangible personal property tax under § 58.1-3500 et seq.

Taxpayer Advocate Service — Richmond

An independent organization within the IRS that helps when normal channels stall. The Richmond TAS office serves Virginia. Page: taxpayeradvocate.irs.gov. Form 911 starts the case.

Speak with a tax attorney about your Newport News matter

Free consultation, attorney-client privileged under IRC § 7525, no obligation. If a Notice of Deficiency, Final Notice of Intent to Levy, or Virginia Department of Taxation assessment 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, and any Virginia Tax correspondence to the consultation.

Frequently asked questions — Newport News tax

Does Virginia have a state income tax?

Yes. Virginia operates a graduated personal income tax under Va. Code § 58.1-320 with brackets from 2% to a top rate of 5.75% on taxable income above $17,000. The Commonwealth also levies a flat 6% corporate income tax under Va. Code § 58.1-400, a 4.3% state sales-and-use tax that combines with a 1% Newport News local option and a 0.7% Hampton Roads regional transportation rate for a 6% combined sales-tax rate, and a 5.75% withholding rate on employer payroll. The Virginia Department of Taxation administers all state-level taxes for Newport News residents and businesses. There is no Virginia state estate tax — only federal estate-tax exposure under IRC § 2001.

Where is the closest U.S. Tax Court trial location to Newport News?

Norfolk. The U.S. Tax Court calendars Hampton Roads cases at the Walter E. Hoffman U.S. Courthouse, 600 Granby Street, Norfolk, VA 23510 — a 25-mile drive from Newport News across the Monitor-Merrimac Memorial Bridge-Tunnel or the Hampton Roads Bridge-Tunnel. The federal courthouse in Newport News at 2400 West Mercury Boulevard hosts the U.S. District Court for the Eastern District of Virginia, Newport News Division, which handles refund suits under IRC § 7422 and federal-tax criminal matters — not Tax Court deficiency cases. A petitioner designates the preferred place of trial on the Tax Court petition under Tax Court Rule 140; Newport News-resident taxpayers typically designate Norfolk. Richmond is the other Virginia trial location, about 70 miles northwest along I-64.

What is the federal Collection Statute Expiration Date?

The IRS has ten years from the date of assessment to collect a federal tax under IRC § 6502. After that date, the debt is extinguished by operation of law. The clock pauses (tolls) during a pending Offer in Compromise, a Collection Due Process appeal, bankruptcy, a requested installment agreement, periods the taxpayer is outside the United States for six months or more, and — for active-duty Joint Base Langley-Eustis airmen and soldiers — during the period of service plus 180 days under the Servicemembers Civil Relief Act at 50 U.S.C. § 3991. Pulling account transcripts and calculating the exact CSED on each assessed year is the first analytical step on any Newport News collection case.

Why is Newport News called an independent city rather than part of a county?

Virginia is one of three states (with Maryland having Baltimore City, and Missouri having St. Louis City) where certain cities are legally independent of any county. Virginia has 38 independent cities, the most of any state. Newport News was incorporated as a city in 1896 from territory carved out of Warwick County, and the merger with Warwick County in 1958 dissolved any remaining county overlay. An independent city has no county government overlaid on it — the city itself collects local property tax through the City of Newport News Treasurer at 2400 Washington Avenue, performs assessments through the Commissioner of the Revenue at the same address, records deeds and Notices of Federal Tax Lien at the Newport News Circuit Court Clerk, and runs its own school division. For tax-attorney work, this means there is no separate “county” lien recordation office to check — the Newport News Circuit Court Clerk is the single recorder of record.

I work at Newport News Shipbuilding and hold a Q clearance. How does a tax debt affect my clearance?

Federal background-investigation adjudicative guidelines treat unresolved tax debt as a financial-considerations issue under SEAD 4, Adjudicative Guideline F. For Q-clearance work tied to Newport News Shipbuilding nuclear-reactor construction, refueling, and Virginia-class submarine assembly, the Department of Energy and the Defense Counterintelligence and Security Agency look at unfiled returns, delinquent balances, and active liens on the SF-86. A documented payment plan or accepted Offer in Compromise typically satisfies the mitigating-conditions standard; ignoring the debt is what creates the problem. We coordinate Form 656 or Form 9465 timing with clearance reinvestigation cycles where the client’s job depends on it — including engineers and Naval Reactors specialists assigned to USS Gerald R. Ford-class CVN construction and Virginia-class SSN refueling work.

Can I be audited by both the IRS and the Virginia Department of Taxation for the same period?

Yes. The IRS examines federal income tax, federal employment tax, and federal excise tax. The Virginia Department of Taxation examines Virginia personal income tax, corporate income tax, sales-and-use tax, pass-through entity tax, and employer withholding. A Newport News taxpayer can simultaneously face an IRS Schedule C audit and a Virginia adjustment that follows automatically from the federal change. Information-sharing agreements between the IRS and the Department of Taxation mean a federal CP2000 or Notice of Deficiency typically triggers a corresponding Virginia adjustment within 90 to 180 days. We run both tracks in parallel from intake.

Does Virginia have an Offer in Compromise program?

Yes. The Virginia Department of Taxation may compromise state tax liabilities under Va. Code § 58.1-105 on grounds of doubt as to liability, doubt as to collectibility, or where collection of the full amount would be inequitable. The state OIC is filed on Form OIC B-3 (business) or OIC I-3 (individual) along with a full financial-disclosure package. The state program is narrower than the IRS OIC under IRC § 7122 and tends to focus on doubt-as-to-liability cases more than collectibility cases. For most Newport News engagements, the federal Offer carries the bigger dollar exposure; the state Offer follows on the same financial-disclosure backbone.

Can a California-Bar-admitted attorney represent me in Newport News?

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 the Hampton Roads session that serves Newport News and the rest of the peninsula. For Virginia Department of Taxation administrative work, we file Form PAR 101 and handle the matter remotely. For Virginia state-court litigation — a Newport News Circuit Court judicial-review action under Va. Code § 58.1-1825, for instance — we associate with locally admitted Virginia counsel. The bulk of Newport News engagements never reach state court.

I am active-duty at Joint Base Langley-Eustis. What special tax rules apply?

Several layers stack. IRC § 112 excludes combat-zone pay from gross income for service members deployed to designated combat zones, including Middle East and Horn of Africa zones recurrent across Air Combat Command F-22 deployments and Fort Eustis Transportation Corps rotations. 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. 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), as amended by the 2018 Veterans Benefits and Transition Act, allows the spouse of an active-duty member stationed at Joint Base Langley-Eustis to retain the member’s domicile or the spouse’s own original domicile, avoiding Virginia income-tax assessment if a non-Virginia state of residence is properly elected on Form 763-S. Audit and CP2000 issues on military pay coding are routine engagements.

I am a PHF-based pilot or flight attendant. How is my income taxed across states?

The federal Pilots and Flight Attendants Tax Act at 49 U.S.C. § 40116 restricts a state’s income-tax sourcing for an air crew member to the state of residence and any state in which more than 50% of scheduled flight time is performed. For a flight attendant or pilot based at Newport News/Williamsburg International Airport (PHF) but flying routes that touch multiple states, this typically prevents the destination states from taxing in-flight earnings. Where Virginia withholding has been over-collected on a non-resident crew member, we file Form 763 (non-resident return) to recover. Per-diem and meals-and-incidental-expenses substantiation under Rev. Proc. 2011-47 is a parallel audit-defense issue. Crew based at Norfolk International, Richmond International, or Reagan National face the same federal sourcing rule applied through different state withholding systems.

I am a Filipino-American or African-American Navy family member with overseas accounts. What FBAR obligations apply?

If the aggregate value of all your foreign financial accounts exceeded $10,000 at any point during the calendar year, FinCEN Form 114 (FBAR) is required under 31 U.S.C. § 5314. Newport News hosts a long-established Filipino-American population tied to wartime and post-war Filipino enlistment in the U.S. Navy and adjacent shipyard hiring. Joint accounts in Manila, Cebu, Iloilo, Davao, and Bacolod are common. African-American families with inherited interests in Caribbean or West African accounts face the same obligation. FBAR penalties for non-willful violations are capped at $10,000 per violation (adjusted for inflation); willful violations under 31 U.S.C. § 5321(a)(5) reach the greater of $100,000 or 50% of the account balance, per year. The IRS Streamlined Filing Compliance Procedures provide a non-willful disclosure path for taxpayers who file three years of amended returns, six years of FBARs, and a sworn statement of non-willfulness. Streamlined Domestic and Streamlined Foreign tracks differ on residency. ITIN W-7 processing supports non-citizen dependents and overseas family members.

What is the Virginia Pass-Through Entity Tax (PTET) and should my Newport News business elect it?

Va. Code § 58.1-390.3 lets a qualifying pass-through entity (S-corp, LLC taxed as partnership, partnership) elect to pay Virginia income tax at the entity level rather than at the owner level. The election sidesteps the federal $10,000 SALT cap under IRC § 164(b)(6) by converting what would be a non-deductible owner-level state-tax payment into a deductible entity-level expense. For a Newport News S-corp owner paying $30,000 in Virginia tax, the election can produce roughly $7,000 to $10,000 in federal tax savings annually depending on bracket. The election is made on Form 502PTET and is annual — missed deadlines or defective elections produce refile and amended-return work. Whether the election makes sense depends on owner composition, basis posture, and SALT-cap interaction; we run the math case-by-case.

I run a Warwick Boulevard or City Center at Oyster Point business. What sales-tax and Trust Fund Recovery Penalty exposure should I know about?

A Warwick Boulevard, Jefferson Avenue, or City Center at Oyster Point restaurant or hospitality LLC must collect the 6% combined Virginia sales tax (4.3% state + 1% Newport News local + 0.7% Hampton Roads regional) plus any applicable Newport News meals tax on prepared food and beverages, then remit through ST-9 monthly filings. Sales tax held but not remitted is a trust-fund obligation: the Virginia Department of Taxation can pursue officers personally under Va. Code § 58.1-1813, and the IRS can pursue federal Trust Fund Recovery Penalty liability under IRC § 6672 on the federal Form 941 withholding side. The Form 4180 interview is the qualification mechanism on the federal side. Willful failure to collect or pay over withheld tax under IRC § 7202 raises criminal exposure that runs alongside the civil penalty — an exposure we encounter regularly in cash-heavy peninsula hospitality operations.

Can the IRS levy my Newport News 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 Langley Federal Credit Union, BayPort Credit Union, Old Point National Bank, Atlantic Union Bank, Truist, Wells Fargo, JPMorgan Chase, or any Newport News-licensed institution, and serve wage levies on Newport News Shipbuilding (HII), Riverside Regional Medical Center, Bon Secours Mary Immaculate, Christopher Newport University, Canon Virginia, Liebherr, Dominion Energy, the City of Newport News, the Joint Base Langley-Eustis civilian payroll system, and other Hampton Roads employers. For active-duty Air Combat Command and Fort Eustis service members, DFAS Cleveland processes military-pay levies through its own coordination layer. 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). SCRA stay-of-collection protections apply to active-duty service members.

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 Newport News Offer files run through standardized intake to minimize Returned-as-Incomplete kickbacks. A parallel Virginia Form OIC B-3 or OIC I-3 typically resolves on a similar timeline.

Will hiring a tax attorney stop IRS and Virginia Tax collection immediately?

Once Form 2848 is on file with the IRS, the agency routes all communication through the attorney and stops contacting the taxpayer directly. Form PAR 101 produces the same redirection at the Virginia Department of Taxation. Active levies are not automatically lifted by 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 Joint Base Langley-Eustis clients, SCRA stay-of-collection rights add another layer. Virginia state collection follows a separate § 58.1-1802.1 limitation track requiring its own analysis and submissions.

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 $100 million in tax relief for clients across all 50 states, including a Hampton Roads case load that touches Newport News Shipbuilding trade workers and Q-clearance engineers, Huntington Ingalls Industries professional staff, Joint Base Langley-Eustis Air Combat Command airmen and Fort Eustis Transportation Corps soldiers, Filipino-American and African-American Navy families, Riverside and Bon Secours Mary Immaculate 1099 physicians, Christopher Newport University and Hampton University adjunct faculty, PHF-based airline crew, and Canon Virginia and Dominion Energy employees.

Page last reviewed: . Editorial standard: every federal-statute citation links to law.cornell.edu (Legal Information Institute, Cornell Law School). Every Virginia statute citation links to law.lis.virginia.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 Virginia Department of Taxation, the U.S. Tax Court, the Virginia Office of Tax Commissioner, 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 Commonwealth of Virginia; where a Virginia state-court appearance is required, the firm associates with locally admitted counsel. Virginia Department of Taxation administrative matters are handled remotely via Form PAR 101.

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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