6 Beacon Street, Suite 515 | Boston, Massachusetts 02108

Practice Areas

Experienced Law Firm in Boston

The law firm of DeFranceschi & Klemm, P.C. is adept at handling the following areas of law:

Tax Controversies: State and Federal

DeFranceschi & Klemm has litigated tax matters in the US Bankruptcy Court, the US District Courts, the US Court of Federal Claims, the Massachusetts Appellate Tax Board, the Massachusetts Superior Court, before US Administrative Law Judges and of course the US Tax Court. Our law firm has taken appeals to the First and Third Circuit US Courts of Appeals and the Massachusetts appellate courts. Most IRS matters are resolved administratively at the audit level or the Office of Appeals without resorting to litigation. We have represented clients with respect to almost every type of tax such as income, estate, gift, state sales and employment tax matters. We have also developed a specialization in representing tax return preparers in preparer penalty matters and federal Circular 230 matters. We have also represented innumerable non filers; currently focusing on US citizens with unreported foreign bank accounts and delinquent FBAR returns. We have also been involved in assisting whistleblowers who wish to make claims for rewards from the IRS under IRC §7623.

Our lawyers have represented clients in state and federal criminal tax investigations involving income, sales and employment taxes, including allegations of tax evasion, failure to file, aiding and abetting in the filing of false returns and non payment of tax. We have tried criminal tax cases in the US District Court and the Massachusetts Superior Court.

Clients who owe state or federal taxes have turned to us for assistance with offers in compromise, installment agreements and general dealings with state and federal tax authorities. The law firm of DeFranceschi & Klemm, P.C. has represented and advised clients on their option of discharging income taxes through a federal bankruptcy filing. .

Tax Litigation

When administrative efforts have been exhausted to resolve a tax dispute, a taxpayer must decide whether to pay the disputed tax or litigate the controversy. Arriving at this decision is sometimes difficult because taxpayers are unfamiliar on how to proceed. At the tax law firm in Boston, DeFranceschi & Klemm, P.C., our staff effectively assists taxpayers plan for litigation by counseling taxpayers about their options. For example, one major consideration and advantage taxpayers have before beginning any course of litigation is where the petition should be filed. In a civil tax controversy, a taxpayer has the choice of three available forums: the United States Tax Court, the United States District Courts, and the United States Court of Federal Claims.

In order to make certain that the proper forum is selected; one should be comfortable and familiar with the most important features of each court. Factors that may persuade a taxpayer to choose one court over another may include: whether a taxpayer has to pay the disputed tax prior to filing, whether a jury trial is available, and, of course, the precedents’ of each court.

Prior to filing a tax petition it’s important to be educated, counseled and comfortable with the features of each court because of what is at stake. For more information about how the law firm of DeFranceschi & Klemm, P.C. can assist you with your tax controversy, please contact our tax attorneys in Boston at (888) 324-6986 or [email protected]

Criminal Taxation

The Internal Revenue Code (IRC) contains many provisions relating to criminal offenses. Among the most recognized are the criminal statutes related to tax evasion, willful failure to file or pay a tax, false statements, aiding and assisting, submitting false documents, and any attempt to obstruct with the Administration of Internal Revenue Laws. To obtain a conviction on most of these offenses the government must prove its case beyond a reasonable doubt.

The major distinction between when a taxpayer is charged with a felony versus a misdemeanor usually depends upon whether a taxpayer made a willful “attempt.” For example, a willful failure to file a return is a misdemeanor under IRC § 7203. However, if some affirmative conduct can be evidenced so as to establish that a taxpayer made an affirmative “attempt” to evade, then the crime can be prosecuted by the government as a felony under IRC § 7201.

If you have been contacted by the Internal Revenue Service regarding a personal or business matter it’s important that you consult an experienced tax attorney before you communicate with anyone from the Internal Revenue Service. Hiring a tax attorney to protect your rights is an important decision. So whether your personal situation involves an audit, and administrative hearing, or a criminal investigation, please contact our staff as we will be able to provide you with the most relevant tax advice regarding your tax issue. For more information about DeFranceschi & Klemm, P.C., please contact our tax lawyers in Boston at (888) 324-6986 or [email protected]

For more information on Massachusetts tax laws, click the link below.

https://www.mass.gov/legis/laws/mgl/gl-58-toc.htm

Trust & Estate Planning

Estate planning is the process by which an individual or family arranges the transfer of assets in anticipation of death. An estate plan aims to preserve the maximum amount of wealth possible for the intended beneficiaries prior to death. A major concern for estate plan drafters is federal and state tax law.

Wills and trusts are common ways in which individuals disperse their wealth. Trusts, unlike wills, avoid probate, the lengthy and costly legal process that oversees the transfer of assets. Sometimes, though, it is useful to make inter vivos gifts— gifts made while the donor is alive—in order to minimize taxes. The Federal Gift Tax exempts certain levels of lifetime gifts.

Probate

When a person dies it is necessary to identify and collect what the decedent owed, pay debts and taxes, and determine the beneficiaries of the will. The probate of a will is the judicial determination that the instrument is the will of the decedent. Accordingly, a will identifies and determines who receives property from the decedent after the payment of any claims.

If there is no will, then the courts usually follow the intestacy laws to determine the beneficiaries of the estate. The process of re-titling assets through this process is very complex and often misunderstood. Moreover, if in the event that there are minors or persons under a disability, the appointment of a guardian ad litem or special guardian is needed. Depending upon estate and who petitions, this can sometimes be a lengthy and contentious issue. Because they are required to be involved in the Court proceedings, it is important to discuss the liability associated with being either Executor or Administrator before proceeding. As a result, the court usually appoints an executor to assist in the management of the estate.

Executors and administrators have a lot of responsibility during the probate process. Because they are required to be involved in the Court proceedings, it is important to discuss the liability associated with being either Executor or Administrator before proceeding. For more information about how DeFranceschi & Klemm, P.C., can assist you with a new probate or ongoing probate matter, please contact our law firm in Boston at (888) 324-6986 or < [email protected]

For more information on probate law in Massachusetts, click the link below.

https://www.lawlib.state.ma.us/probaterules.html

Corporate and Business Law

The Boston law firm of DeFranceschi & Klemm, P.C., offers corporate and business planning services to both domestic and international clients. Whether it’s a question about an existing business interest, setting up a new business entity, restructuring a business entity, or buying and or selling business entity our staff have the experience and technical competencies to help with your questions and needs. Our clients are advised on matters of organization, finance, accounting methods, acquisitions and dispositions, buy-sell agreements, dissolution, and of course tax.

Since there are many choices and questions to think about when forming or restructuring a business entity it’s important to have a law firm that has experience and expertise to help you. Perhaps one of the single most important considerations in choosing a new business entity is how it will be taxed. Unfortunately, a lot of people disregard this factor until it becomes too late. This is why it can be an important exercise to evaluate alternatives with an experienced tax professional before choosing one form over the other.

Because there are advantages and disadvantages with each type of entity it is important to discuss your business plan with someone who has the experience to address the needs of your company. By identifying your risk, alternatives, preferences of management style, expectations of cash flow, performance, financing, and tax implications we are confident that our attorneys can help you decide on the right entity and help you as your business’ needs change.

For more information about how the law firm of DeFranceschi & Klemm, P.C. can assist you, please contact us at (888) 324-6986 or [email protected]

Bankruptcy

The law firm of DeFranceschi & Klemm, PC represent clients in helping them to discharge federal and state tax liabilities under Chapter 7 or reorganize their tax liabilities under Chapter 13 or Chapter 11. Personal income taxes are dischargeable under Chapter 7 for taxpayers with minimal assets, who wish a fresh start.

For more information on Bankruptcy in Massachusetts, click the links below.

https://www.bankruptcyinformation.com/MA.htm

https://www.mab.uscourts.gov/mab/

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