Estate Tax Litigation

Valuation and Taxability Disputes

The estate litigation attorneys of Aitkens & Aitkens, P.C. have the sophisticated knowledge of federal tax and state laws to take your side in estate tax disputes with the IRS, the U.S. Department of Justice or the Georgia Department of Revenue. Robert Aitkens represents heirs and beneficiaries, as well as executors, administrators and trustees, in estate tax litigation.

Based in Atlanta, we practice in state and federal courts in northern Georgia and statewide, and serve many out-of-state clients whose family member died as a resident of Georgia.

Georgia Estate Tax Litigation Attorneys

Disputes typically center on retained interest in transfer of assets upon death. Our clients maintain that the asset(s) in question were passed to heirs or beneficiaries outside of the estate by means of a bypass trust, limited liability company (LLC) or family limited partnership, a charitable trust or through planned and lawful gifting to children. The IRS or Department of Revenue contends that the owner (i.e., the deceased) retained control of the asset, and thus the inheritance is part of the probated estate. In other words, those taxing authorities intend to extract estate taxes before the heirs get their share.

Robert Aitkens is an experienced estate tax litigation attorney who can counter the government’s claims. He consults with qualified tax experts to argue that the value of a particular asset should not be a taxable part of the estate. This provides the grounds to challenge the validity of tax assessments and penalties, liens, judgments or collection efforts.

Aitkens & Aitkens represents clients in U.S. Tax Court (refunds of a disputed tax that has already been paid), or in U.S. District Court, to contest the valuation of the asset(s) as subject to estate tax. Even if the assessments are upheld, we can often mitigate tax liability by negotiating with the IRS or Justice Department. We have succeeded in abatement of the tax itself, as well as reduction or forgiveness of interest and penalties.

Estate tax litigation requires substantive knowledge of both probate law and tax law. Contact a law firm that has handled these issues on a regular basis across Georgia.