Delinquent (late) Filing of Income Tax Returns

We routinely represent individuals and companies who have not filed tax returns (sometimes for many years) or who have filed incorrect returns, but who wish to come forward and file original returns or amended returns. In these situations, it is critical that the delinquent tax returns and amended returns be true, correct and complete, since the filing of false tax returns can potentially expose a taxpayer to criminal prosecution and/or fraud penalties. In the vast majority of cases, we are able to assist our client with compliance with an IRS voluntary disclosure practice, thereby minimizing the possibility of a criminal prosecution.

It is important to be aware that information divulged to an accountant to prepare a tax return is not privileged, and the accountant can be forced to testify against the client; such a situation could be devastating if the IRS criminal division contacted the client before the tax return has been filed. With these types of cases, a client typically hires our firm, and we then hire an accountant to assist us in analyzing our client’s tax situation. With this approach, known as a “Kovel” arrangement, the accountant’s work on our behalf is protected and covered by our attorney-client privilege. Following our analysis of our client’s tax exposure, a decision is then made with regard to the filing of the tax return or amended tax return. This approach protects our client in the event IRS contacts the client or the accountant before the tax return has been completed and filed, and eliminates the possibility that all information and communications with the accountant would have to be disclosed in a criminal prosecution.
 

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Who we are
Robert R. HendryRobert R. Hendry received both a Bachelor of Arts degree and a Juris Doctor degree from the University of Florida. Although he began his career in Pensacola, Florida, Mr. Hendry has practiced law in Orlando for more than thirty years.
Richard D. StonerRichard D. Stoner received a Bachelor of Arts degree from New York University and a Juris Doctor degree from Stetson University College of Law. He has practiced law in Orlando, Florida for more than twenty-five years.
G. Steven BrownG. Steven Brown is a 1975 graduate of the University of Central Florida, where he received a Bachelor of Science in Business Administration degree with a major in Accountancy.
Law for FloridaHendry, Stoner & Brown, P.A. traces its roots back to 1970, when Robert Hendry and Richard Stoner were principals together in a predecessor law firm. Our attorneys are committed to giving clients the legal edge they need to succeed and prosper.