Tax Litigation

A tax assessment arrives as a single notice, but behind it lies a long record of investigation. Jeongpyeong separately examines the factual basis for the assessment and the applicable statutes, then determines whether to contest the factual findings or the legal interpretation before selecting the appropriate procedure.

Pre-assessment review, objections, tax tribunal appeals, and administrative litigation each offer different advantages depending on the situation. Pushing a case through to litigation when it could be resolved at the tribunal stage only adds time and cost.

We also review issues that can be resolved before the merits are reached, such as defects in the assessment procedure itself, deviations from the scope of the investigation, and whether the requirements for designating secondary tax liability have been met.