Best Tax Lawyers in Buffalo

About Tax Law in Buffalo, United States

Tax law in Buffalo is shaped by multiple levels of government - federal, state, county and municipal - and affects individuals, families and businesses. Federal tax rules come from the Internal Revenue Service and cover income tax, payroll tax and federal tax procedures. New York State administers state income tax, sales and use tax, and business taxes. Erie County and the City of Buffalo impose local property and sales-tax components and enforce local tax-related obligations. Because taxes are enforced by different agencies and involve different rules, residents and business owners in Buffalo often need to navigate several systems at once when filing returns, responding to audits or resolving tax disputes.

Why You May Need a Lawyer

Many tax matters can be handled by accountants or by following published instructions, but some situations benefit from legal advice or representation. Common reasons to hire a tax lawyer include:

- Responding to a federal or state audit that could result in significant additional tax, penalties or interest.

- Facing a federal or state tax lien or levy against wages, bank accounts or property.

- Negotiating an offer-in-compromise, installment agreement or lien release with the IRS or New York State.

- Defending against criminal tax charges or investigations involving allegations of tax evasion, fraud or willful failure to file or pay.

- Handling complex tax issues for businesses such as sales-tax collection responsibilities, nexus and remote sales, payroll-tax disputes, or corporate tax controversies.

- Handling estate and gift tax planning or disputes after a death, including estate tax returns, audits and creditor issues.

- Advising on residency and domicile questions that affect state tax obligations or on tax consequences of major life events - for example, divorce, inheritance, business sales or retirement.

Local Laws Overview

Key aspects of local and state tax law that are particularly relevant in Buffalo include:

- State income tax - New York State requires residents and certain nonresidents who earn income in the state to file state income tax returns. Residency rules and the allocation of income can affect what you owe.

- Sales and use tax - New York State sets a base sales tax. Erie County and some local municipalities add local sales-tax components. Businesses that sell taxable goods or services in Buffalo must register, collect and remit sales tax and follow state rules on exemptions, resale certificates and marketplace-facilitator collection.

- Property tax assessment - Property taxes are administered locally by municipalities and school districts. Assessments are used to calculate taxes. Property owners who disagree with assessments can pursue local appeal processes, and certain homeowners may qualify for state-administered exemptions such as school-tax relief programs.

- Business taxes and employer obligations - Businesses must comply with state corporate taxes, payroll withholding, unemployment insurance contributions and sales-tax obligations. Establishing a business presence in Buffalo can create tax nexus that triggers registration and filing requirements.

- Tax enforcement - The IRS handles federal enforcement; New York State Department of Taxation and Finance enforces state obligations. County and municipal offices oversee property tax billing and collections, and may work with state agencies on enforcement steps such as tax warrants or property lien filings.

- Statutes of limitations - Time limits apply for assessments, audits and collections at both federal and state levels. Exceptions exist for substantial omissions, fraud or failure to file, which can extend enforcement timelines.

Frequently Asked Questions

What should I do first if I get an audit notice from the IRS or New York State?

Read the notice carefully to identify the tax year and issue in question. Do not ignore it - response deadlines matter. Gather the documents referenced in the notice, such as returns, receipts and records. Consider contacting a tax lawyer or qualified tax professional before responding, especially if large amounts, penalties or potential criminal issues are involved.

How can I find a qualified tax lawyer in Buffalo?

Look for lawyers who focus on tax law and have experience with the type of issue you face - for example, audits, tax litigation, criminal tax defense or business tax compliance. Check local bar association referral services, ask for referrals from accountants or other attorneys, and review attorney profiles for experience, admissions and client reviews. Ask about fees, experience with the IRS and New York State, and whether the lawyer represents clients before tax tribunals and courts.

What are my options if I cannot pay a tax bill I owe?

You can explore several options depending on the situation: applying for an installment agreement to pay over time; requesting an offer-in-compromise to settle for less than the full amount if you meet strict criteria; asking for a temporary delay in collection if you are unable to pay; or negotiating lien subordination or release in limited circumstances. A tax lawyer or enrolled agent can help evaluate eligibility and negotiate with the IRS or state.

Can New York State seize my property for unpaid taxes?

Yes. Both the IRS and New York State can use collection tools such as liens on property, wage garnishment, bank levies and seizure of assets in severe cases. County and municipal authorities can also take collection actions for unpaid local taxes. Timely response and negotiation can often prevent or limit these actions.

What are common mistakes that trigger audits?

Frequent red flags include large or unusual deductions without documentation, mismatches between income reported by third parties and what you file, a high ratio of business losses, frequent amended returns, and math errors. For businesses, failing to collect or remit sales tax properly can trigger examinations. Keeping good records and filing accurate returns reduces audit risk.

Do I need a lawyer for a sales-tax issue if I am a small business owner?

Not every sales-tax issue requires a lawyer, but complex cases - such as multi-jurisdictional nexus questions, substantial back taxes, large audits, or allegations of willful noncompliance - are situations where legal counsel is advisable. An attorney can help interpret law, represent you in appeals, and negotiate settlements with tax authorities.

How long does the government have to assess additional tax?

At the federal level, the IRS generally has three years from the date you file a return to assess additional tax, but this period can be extended in cases of substantial omission of income, fraud or if no return is filed. New York State has similar time limits with important exceptions. Because exceptions can extend deadlines, consult a lawyer if you believe assessments may be imminent.

What is an offer-in-compromise and how likely is it I will qualify?

An offer-in-compromise is a negotiated settlement where the tax authority accepts less than the full amount owed. Qualification depends on ability to pay, income, expenses and asset equity. The IRS and New York State have strict criteria and documentation requirements. A tax lawyer can assess whether it is a realistic option and help prepare a compelling submission.

Can I get help for free or at low cost in Buffalo?

Yes - there are nonprofit and government resources that provide free or low-cost assistance, especially for low-income taxpayers and small businesses. Local legal-aid organizations, volunteer lawyer programs and tax clinics sometimes offer help with basic tax issues, representation in certain matters or assistance preparing returns. Availability varies, so contact local providers to learn about eligibility and services.

What should I bring to my first meeting with a tax lawyer?

Bring copies of relevant tax returns, any notices or letters from tax authorities, records of payments and collection actions, bank statements, wage statements, and documents that explain the issue - for example, business records, receipts, contracts or correspondence. Also bring a written summary of the timeline and key facts. This helps the lawyer evaluate your case and advise on next steps.

Additional Resources

When seeking help or information, these governmental bodies and local organizations are commonly used by residents and businesses in Buffalo:

- Internal Revenue Service - for federal tax rules, forms, notices and taxpayer rights.

- New York State Department of Taxation and Finance - for state income tax, sales tax and business tax guidance and forms.

- Erie County Treasurer or local tax office - for property tax bills, payments and local tax procedures.

- City of Buffalo Finance Department - for municipal tax and billing information.

- Erie County Bar Association and local attorney referral services - for help finding qualified tax lawyers.

- Local legal-aid organizations and volunteer lawyer programs - for low-cost or pro bono assistance.

- Certified public accountants and enrolled agents - for tax preparation, representation and planning - often work with tax attorneys on complex matters.

Next Steps

If you need legal assistance with a tax matter in Buffalo, follow these practical steps:

- Act promptly - many tax matters have strict deadlines and delays can worsen penalties or collection actions.

- Gather documentation - collect returns, notices, bank records, payroll records and any correspondence relevant to the issue.

- Assess the issue - determine whether it is primarily a filing problem, a dispute with an agency, a collection problem or a potential criminal matter.

- Choose the right professional - simple filing or planning issues can often be handled by a CPA or enrolled agent. For disputes, audits, liens, OIC negotiations, criminal exposure or litigation, consult a tax lawyer experienced with federal and New York State tax matters.

- Ask questions before you hire - inquire about experience, success with similar cases, fees, retainer requirements and whether the lawyer can represent you before the IRS, New York State and local tribunals.

- Consider initial consultations - many lawyers offer a first meeting to evaluate your case and outline options. Use this to understand strategy, probable costs and likely timelines.

- Keep detailed records of all communications with tax agencies and your representatives - notes, dates and copies of documents can be vital if the matter escalates.

Getting the right advice early can protect assets, reduce penalties and improve the chance of a favorable outcome. If you are unsure where to start, contact a qualified tax attorney or local legal-aid resource to review your situation.