Criminal Lawyer David M. Garvin, P.A.
200 S. Biscayne Blvd. Suite 3150,
Tax Lawyer David M. Garvin
Reviewed by Alicia Diaz on
Outstanding tax lawyer with proven trial results!David Garvin is a criminal tax attorney that will put his heart in defending,
your rights, he is a very knowledgeable trial lawyer with excellent results.
Criminal Tax Attorney David M. Garvin, P.A.
Located at 200 S. Biscayne Blvd, Suite 3150 Miami, Fl.
White Collar Crime Attorney
Criminal and Tax Trials Results
Cases presented are representative of the type of cases the law firm handles. Not all cases have been included. The results of past cases are not indicative of future results. Each case has its own unique facts which substantially affect the outcome. Perspective clients may not obtain the same or similar results.
The tax deficiency arose from a dispute over the date Schaer completed the purchase of the stock of Tampa-based Computer Management Consultants in March 2005.
The company incurred expenses of $1.1 million which it wrote off after March 10, 2005 but before March 20, 2005. Schaer signed the purchase agreement for the company’s stock on March 10, 2005 but the seller maintained that the sale was not completed until March 20, 2005. The seller claimed the company’s expenses on its tax return. However, on March 10, 2005, in an effort to avoid double taxation, Schaer filed a Subchapter S election to permit Computer Management Consultant’s income and losses to flow to his personal tax return. Shaer reported a small loss from the company on his tax return because he also claimed the company’s expenses from March.
After conducting an audit, the IRS determined that the sale of the stock took place on March 20, 2005 and disallowed Schaer’s deduction of the expenses on his personal tax return. This caused Computer Management Consultants to have a large profit for the portion of 2005 when Shaer owned the company. As a result the IRS asserted that Schaer grossly under reported the income from the company on his personal return. The IRS assessed Schaer with $525,665 in taxes and $105,133 in penalties. Counselor for Schaer successfully argued that the determination by the IRS that the sale of the stock took place on March 20, 2005 made the Subchapter S election filed by Schaer invalid since he was not a shareholder on March 10, 2005 when the election was made. A Subchapter S election must be made by the shareholders of the company. As a result, no part of the income of the company should flow to Schaer’s return. On the eve of trial the IRS conceded. The Tax Court entered its decision that Schaer owed only $7,165 arising from an unrelated error on his return.
Previous Trial Result
Criminal and Tax Defense Lawyer David Garvin
I am glad that I was referred to you.
At the conclusion of our initial meeting I left believing I made the right decision in selecting you to represent me in my dispute with the IRS.
Eighteen months later you clearly demostrated I made the correct decision. It is an understatement to say that I am extremely pleased with the resolution you achieved
Alfred E. & Mary Schaer v. Commissioner IRS On the eve of trial the IRS conceded
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Justice consists not in being neutral between right and wrong, but in finding out the right and upholding it, wherever found, against the WRONG
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Coretta Scott King
DAVID M. GARVIN, P.A.
200 S. Biscayne Blvd. - Suite 3150 - Miami (305) 371-8101
David Garvin AV Rated Criminal and Tax Lawyer in Miami