IRS Problems We
Know How to Solve.
Lowrance Law, LLC represents individuals and businesses before the IRS and Virginia Department of Taxation in a full range of civil tax controversy matters — from audits and collection defense to litigation and appeals.
IRS & State Tax Audits
Experienced audit defense before the IRS and Virginia Department of Taxation.
Receiving an audit notice is alarming — but it does not have to be a disaster. Lowrance Law, LLC provides comprehensive audit defense, handling all IRS and state correspondence, document requests, and examinations on your behalf.
With experience as a former IRS trial attorney, attorney Lowrance understands exactly how auditors build their cases — and how to counter them. Whether you face a correspondence audit, office examination, or full field audit, we develop a strategic response designed to minimize your exposure and protect your interests.
Includes
- IRS correspondence, office, and field audits
- Virginia Department of Taxation audits
- Business and individual income tax audits
- Employment tax and payroll audits
- Representation at all audit stages
Tax Debt & Collection Matters
Stop IRS collection action and resolve outstanding tax debt strategically.
When you owe the IRS, the agency has powerful collection tools at its disposal — liens, levies, wage garnishments, and bank account seizures. Left unaddressed, IRS collection action can devastate your finances and credit.
Lowrance Law, LLC intervenes quickly to stop collection action and negotiate a resolution that works for your situation. We evaluate every available option — from installment agreements to currently-not-collectible status — and pursue the strategy most likely to protect your assets and resolve your debt.
Includes
- IRS tax liens and lien releases
- Bank account and wage levies
- Currently-not-collectible status
- Collection due process hearings
- Innocent spouse relief
Offers in Compromise
Settle your IRS debt for less than the full amount owed.
An Offer in Compromise (OIC) allows qualifying taxpayers to settle their IRS debt for significantly less than the full balance. While not everyone qualifies, those who do can achieve life-changing relief from crushing tax debt.
Attorney Lowrance carefully evaluates each client's financial situation to determine OIC eligibility and calculate the lowest defensible offer amount. We prepare and submit a complete, well-documented offer package — and negotiate aggressively with the IRS to achieve acceptance.
Includes
- Eligibility analysis and financial review
- Offer calculation and documentation
- Full submission and IRS negotiation
- Doubt as to collectibility offers
- Doubt as to liability offers
Installment Agreements
Structured payment plans that protect you from aggressive IRS collection.
When full payment is not possible, an installment agreement allows you to pay your tax debt over time while stopping IRS collection action. The key is negotiating terms that are manageable — not terms that leave you unable to meet basic living expenses.
Lowrance Law, LLC negotiates installment agreements that reflect your actual financial capacity. We ensure the agreement is structured to protect you from future default and that all required financial disclosures are handled correctly.
Includes
- Streamlined and non-streamlined agreements
- Partial payment installment agreements
- Modification of existing agreements
- Default resolution and reinstatement
- Business installment agreements
Civil Tax Investigations
Strategic defense when the IRS or state is investigating your tax affairs.
Civil tax investigations are serious matters that can quickly escalate into criminal referrals if not handled properly. Attorney Lowrance's background as a former FBI Special Agent provides unique insight into how investigators build cases — and how to protect clients at every stage.
We intervene early to assess the scope of the investigation, protect your rights, and develop a defense strategy. Early, experienced representation is critical to preventing a civil matter from becoming a criminal one.
Includes
- IRS civil examination and investigation defense
- Unreported income and offshore account matters
- Employment tax investigations
- Fraud penalty defense
- Coordination with criminal defense counsel when needed
Penalty Disputes & Abatement
Reduce or eliminate IRS penalties that have compounded your tax debt.
IRS penalties — failure to file, failure to pay, accuracy-related, and others — can add tens of thousands of dollars to an already difficult tax debt. In many cases, these penalties can be reduced or eliminated entirely through penalty abatement.
Lowrance Law, LLC pursues all available penalty relief, including first-time abatement, reasonable cause abatement, and statutory exceptions. We prepare detailed, well-supported penalty abatement requests that give clients the best chance of relief.
Includes
- First-time penalty abatement
- Reasonable cause abatement requests
- Failure to file and failure to pay penalties
- Accuracy-related and fraud penalties
- Trust Fund Recovery Penalty defense
Tax Litigation & Appeals
Experienced courtroom representation when negotiation is not enough.
When the IRS will not negotiate in good faith, litigation may be the best path to a fair outcome. Lowrance Law, LLC provides experienced representation before the United States Tax Court and in administrative appeals proceedings.
Attorney Lowrance's background as a former IRS trial attorney means we understand how the government prepares and presents its cases — giving our clients a meaningful strategic advantage in litigation. We pursue appeals and litigation when the facts and law support it, and when it serves the client's best interests.
Includes
- IRS Office of Appeals representation
- United States Tax Court petitions
- Collection due process appeals
- Innocent spouse appeals
- Penalty and deficiency litigation
Not Sure Where
Your Case Fits?
Every tax situation is different. Call or contact us for a free, confidential consultation and attorney Lowrance will assess your situation and explain your options — with no obligation.