About Daniel Garrett
Daniel T. Garrett, LLC provides legal representation and assistance with state and local taxes (sales taxes, use taxes, transaction privilege taxes, excise taxes, occupation taxes, personal property taxes, fuel and motor carrier taxes, Indian reservation taxes and other state and local taxes). Dan has performed/provided nexus and P.L. 86-272 evaluations, voluntary disclosures, tax planning, tax letters, audit representation, penalty abatement services, refund claim filings, tax matrix services, tax legislation drafting and lobbying, administrative hearing representation and tax litigation services. Dan and has represented clients in over 45 states, including Hawaii, Alaska, and Puerto Rico (a U.S. Territory).
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Education
- Law School: Arizona State
Common questions about Tax Law in Arizona
Answered by Arizona Attorney Search Network
Can I appeal an IRS decision in Arizona?
Yes. The IRS Appeals process is administrative and quasi-independent: taxpayers can request appeal of audit results before assessment becomes final. After assessment, taxpayers can pay and sue for refund in U.S. District Court or the U.S. Court of Federal Claims, or petition the U.S. Tax Court (in many cases without prepaying) for review. The petition deadline is 90 days from a Notice of Deficiency.
What is an offer in compromise?
An offer in compromise (OIC) under 26 USC § 7122 is an agreement to settle a tax debt for less than the full amount when the IRS determines collection of the full amount is unlikely. Eligibility is based on doubt as to liability, doubt as to collectability, or effective tax administration. Most accepted OICs require lump-sum or short-term payment of the offer amount.
Is Arizona a community property state for taxes?
Yes. Arizona's community property regime affects federal and state income taxes. Married couples filing separately must split community income 50/50 between the two returns. Estate and gift tax planning differs - community property gets a full step-up in basis at the death of either spouse, an advantage Arizona couples should understand before transferring property to children or trusts.
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Office Location
Daniel T. Garrett LLC
PO BOX 85
Woodruff, AZ 85942
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