Tax Attorney Serving Pittsburgh and Washington County

A letter from the IRS or the Pennsylvania Department of Revenue can be stressful, especially when it has a deadline. Kostrub Law Firm, PLLC is a tax attorney Pittsburgh-area individuals and small businesses can call from our office in Cecil Township. We help you understand the notice, meet the deadline, and choose a response. We also help businesses plan ahead so tax problems are less likely.

What happens after you call: we ask what notice you received and its date, then schedule a meeting to review it and your records.

What tax law covers

Tax law is the set of federal, state, and local rules on how income, property, and transfers are taxed, and how governments collect. Our tax work may include

• IRS notices and audits. An audit is the IRS’s review of a return to confirm it is correct.
• Pennsylvania Department of Revenue matters. State personal income tax, sales tax, and business tax assessments.
• Local Earned Income Tax (EIT). The local wage tax collected under Act 32.
• Tax liens. A tax lien is a legal claim against your property for unpaid tax.
• Business tax planning. Working with your accountant on entity choice and tax-related contract terms.

Many people who look for a tax lawyer in Pittsburgh need help with a single letter. Others face a longer audit or appeal. We work alongside CPAs and enrolled agents. Your accountant prepares the numbers. We handle the legal side, such as appeals, deadlines, and lien issues.

Federal and Pennsylvania law that matters

• IRS deficiency notices, 26 U.S.C. § 6212–6213. A notice of deficiency (often called a 90-day letter) gives you 90 days to petition the U.S. Tax Court before the tax is assessed.
• Collection due process, 26 U.S.C. § 6320 and § 6330. Before many levies, the IRS must send a notice of your right to a hearing. You generally have 30 days to request it.
• Federal tax liens, 26 U.S.C. § 6321. Unpaid federal tax becomes a lien on your property. The IRS may file a public notice of lien, which can affect credit and property sales.
• Time limits. The IRS generally has three years after a return is filed to assess more tax (26 U.S.C. § 6501) and ten years after assessment to collect (26 U.S.C. § 6502).
• Pennsylvania Department of Revenue appeals. To dispute a state assessment, you generally file a petition with the Board of Appeals within 90 days of the notice date. Further appeals go to the Board of Finance and Revenue, then to Commonwealth Court.
• Act 32 local Earned Income Tax, 53 P.S. § 6924.501 et seq.. Since 2012, Pennsylvania counties have been grouped into tax collection districts, each with one collector for local EIT. Your rate depends on where you live and where you work.
• Pennsylvania inheritance tax, 72 P.S. § 9101 et seq.. This tax applies to property passed at death. Rates depend on who receives it. Our guide to how the Pennsylvania inheritance tax works explains the rates and deadlines.

Common situations in Washington and Allegheny counties

• Royalty income surprises. A Washington County landowner receives gas royalties and gets an IRS notice saying income was underreported. Our page on how we review gas royalty problems covers the payment side.
• Local EIT confusion. A worker who lives in Cecil Township and works in Pittsburgh receives a notice from a local tax collector about unpaid EIT.
• Lien blocking a sale. A seller in South Fayette learns at closing that a tax lien is recorded against the property.
• Estate tax filings. A family in Upper St. Clair must file a Pennsylvania inheritance tax return after a parent dies. That often ties into our probate and estate administration work.
• New business setup. Owners forming a company want to understand tax registration and entity choice. See our business law services.

What happens if you don’t act

• Missing the 90-day Tax Court deadline usually means the tax is assessed, and you lose that pre-payment forum.
• Missing a collection due process deadline can limit your right to a hearing before a levy.
• A recorded lien can block a sale or refinance.
• The IRS and the state can levy bank accounts and wages.

Got a tax notice with a deadline? Call (304) 982-1586 · Request a consultationAfter you call, we note the deadline on your notice and schedule a review.

How we handle it, step by step

1. Read the notice. We identify what kind of notice it is and the response deadline.
2. Gather records. We collect returns, statements, and correspondence, and coordinate with your accountant.
3. Explain your options. That may include agreeing, disputing, appealing, or setting up a payment arrangement.
4. Respond on time. We prepare the response, appeal, or hearing request.
5. Communicate with the agency. We contact the IRS, the Department of Revenue, or the local tax collector as your representative, with your written authorization.
6. Clear the record. If a lien is involved, we work toward its release or withdrawal once the issue is resolved.

What to bring to your first meeting

• Every notice you received, with the envelope showing the mailing date
• Tax returns for the years in question
• W-2s, 1099s, and royalty statements
• Your accountant’s name and contact details
• Bank statements or receipts that support your position
• Any payment plan or prior correspondence with the agency

Fees

We explain fees before we begin. We explain how we charge, and what to expect, at your first consultation..

Who handles this

Tax matters are handled by Daniel B. Kostrub and Heather N. Kostrub. Kostrub Law Firm, PLLC has served clients.

• Daniel B. Kostrub concentrates on energy law and oil and gas transactions, which often involve royalty income. See attorney Daniel B. Kostrub’s bio page.
• Heather N. Kostrub focuses on estate planning and family and business succession, including inheritance tax planning. See attorney Heather N. Kostrub’s bio page.

Frequently asked questions

Should I hire a tax lawyer or a CPA?

Often both. A CPA prepares returns and calculates numbers. A tax lawyer handles legal questions, such as appeals, deadlines, liens, and disputes, and conversations with a lawyer are generally protected by attorney-client privilege. For a routine math error notice, your CPA may be enough. For audits, appeals, or collection, a lawyer can help.

What should I do when I get an IRS letter?

Read it closely and find the notice number, usually printed in a corner of the page, and the response date. Do not ignore it. Compare it with your return. If you agree, follow the payment instructions. If you disagree, respond in writing before the deadline. If you are searching for a tax lawyer near me for help, look for one who can start before your response date.

How do I appeal a Pennsylvania Department of Revenue assessment?

You generally file a petition with the Department’s Board of Appeals within 90 days of the assessment notice date. If you lose, you can appeal to the Board of Finance and Revenue, and then to Commonwealth Court. Keep copies of everything and note every deadline.

What is the Act 32 Earned Income Tax?

It is the local tax on wages and net profits for people who live or work in most Pennsylvania municipalities. Act 32 created county-based tax collection districts, each with a single collector. Your employer usually withholds it, but self-employed people often must file and pay on their own.

How do I get a tax lien removed in Pennsylvania?

Usually, you pay the tax or reach a resolution with the agency, then request a lien release. In some cases, the IRS will withdraw a public lien notice after you enter a payment agreement. State liens have their own release process. A Pennsylvania tax lien attorney can check the public record and handle the request.

Get help with your tax notice

Call (304) 982-1586 or set an appointment with our office. After you call, we note your deadline, then meet to review the notice and your records and plan a response. Office: Hours:

This page is general information, not legal advice. Reading it does not create an attorney-client relationship.