U.S. Tax Court Admitted — Harvard-Trained Financial Strategist
Admitted to the U.S. Tax Court. The Tax Attorney Who Understands the Business Behind the Numbers.
Tax disputes are not just legal problems — they are financial crises. An IRS audit, a tax court petition, or a state tax assessment can threaten a business's cash flow, a family's assets, and an executive's freedom. The attorney you choose needs to understand both the law and the economics.
Sean Branigan is admitted to the U.S. Tax Court and holds professional education from Harvard Business School in financial valuation for lawyers. He brings a unique combination of legal expertise and financial sophistication to every tax matter — understanding not just the legal arguments, but the business and financial context that drives them.
His approach to tax disputes is strategic and aggressive. He does not accept IRS determinations as final. He challenges assessments, negotiates settlements, and litigates in Tax Court when the government is wrong. He has represented business owners, executives, and individuals in tax disputes at every level — from audit through Tax Court.
Whether you are facing an IRS audit, a tax court petition, a state tax assessment, or a business tax dispute — Sean is the attorney who understands the full picture.
Reach Sean Directly
Direct Cell
973.519.3332
Office
973.744.2223
Free diagnosis & strategy session available.
Strategic consultation: $1,000.
True victims & the wrongfully accused are never turned away.
Bilingual — English & Spanish.
Scope of Representation
What Sean Handles in Tax Law & Tax Court
IRS Audit Defense
IRS audits require careful, strategic management. Sean represents taxpayers in IRS audits — managing the process, responding to information requests, and protecting the taxpayer's rights at every stage.
U.S. Tax Court Litigation
When the IRS issues a notice of deficiency, taxpayers have 90 days to petition the Tax Court. Sean litigates Tax Court cases — challenging IRS determinations on the merits and negotiating settlements that protect his clients' interests.
Offers in Compromise
An Offer in Compromise allows taxpayers to settle their tax liability for less than the full amount owed. Sean prepares and negotiates Offers in Compromise — maximizing the likelihood of acceptance and minimizing the settlement amount.
Business Tax Disputes
Payroll tax disputes, employment tax assessments, and business income tax controversies require an attorney who understands both the tax law and the business context. Sean handles these matters with the precision of a Harvard-trained financial strategist.
State Tax Disputes
New Jersey state tax disputes — income tax, sales tax, and business tax assessments — require knowledge of New Jersey tax law and the Division of Taxation's procedures. Sean represents taxpayers in state tax disputes at every level.
Tax Planning for Business Transactions
Business acquisitions, sales, and restructurings have significant tax implications. Sean advises on the tax aspects of business transactions — minimizing tax exposure and structuring deals for optimal outcomes.
Innocent Spouse Relief
Spouses who are held jointly liable for a tax deficiency they did not cause may qualify for innocent spouse relief. Sean pursues innocent spouse claims before the IRS and in Tax Court.
Tax Liens & Levies
IRS tax liens and levies can paralyze a business and destroy a family's financial security. Sean challenges improper liens and levies — and negotiates installment agreements and other collection alternatives.
Who Calls Sean
This Practice Area Is Built for You If…
Representing taxpayers throughout New Jersey and nationally in IRS and Tax Court matters. Serving Essex, Morris, Hudson, Ocean, Warren, Sussex, and Hunterdon Counties.
- You are facing an IRS audit and need experienced representation to manage the process.
- You received a notice of deficiency from the IRS and need to decide whether to petition the Tax Court.
- You owe back taxes and want to explore an Offer in Compromise or installment agreement.
- You are a business owner facing a payroll tax dispute or employment tax assessment.
- You are dealing with a New Jersey state tax dispute.
- You are buying or selling a business and need advice on the tax implications.
- You are a spouse who was held liable for a tax deficiency you did not cause.
- You have an IRS tax lien or levy threatening your business or personal assets.
Common Questions
Frequently Asked Questions
What is the U.S. Tax Court and how does it work?
The U.S. Tax Court is a federal court that hears disputes between taxpayers and the IRS. A taxpayer can petition the Tax Court within 90 days of receiving a notice of deficiency — without first paying the disputed tax. Sean is admitted to the Tax Court and has litigated cases there.
What is an Offer in Compromise and who qualifies?
An Offer in Compromise allows taxpayers to settle their tax liability for less than the full amount owed, based on doubt as to collectibility, doubt as to liability, or effective tax administration. Qualification depends on the taxpayer's income, assets, and expenses. Sean prepares and negotiates Offers in Compromise — maximizing the likelihood of acceptance.
Can the IRS really seize my business assets?
Yes. The IRS has broad collection powers, including the ability to levy bank accounts, seize business assets, and file tax liens against real property. However, there are procedural requirements that must be followed, and taxpayers have rights throughout the collection process. Sean challenges improper levies and negotiates collection alternatives.
How does Sean's Harvard Business School training help in tax matters?
Sean's training in financial valuation for lawyers gives him a sophisticated understanding of business economics, asset valuation, and financial analysis. In tax disputes involving business valuations, transfer pricing, and complex financial transactions, that training is a significant advantage.
What is the statute of limitations for IRS audits?
The IRS generally has three years from the date a return is filed to assess additional taxes. However, the statute of limitations is extended to six years if the taxpayer omitted more than 25% of gross income, and there is no statute of limitations for fraudulent returns or failure to file. Sean advises clients on statute of limitations issues in tax disputes.